Land and building tax is one type of tax that provides benefits and a better socio-economic position for people or entities who have rights to or benefit from the land and buildings. The implementation of land and building taxes through the Regional Revenue Agency can carry out intensification and extensification activities, one of which is to increase effectiveness or optimize existing potential. The problems raised are the effectiveness of land and building tax collection on local tax revenues and the inhibiting factors faced by the Badung Regency Regional Revenue Agency in carrying out land and building tax collection. The aim is to determine the effectiveness of land and building tax collection on local tax revenues and to determine the inhibiting factors faced by the Badung Regency Regional Revenue Agency in carrying out land and building tax collection. The results show that the average percentage of land and building tax collection in Badung Regency reaches 74.82% with less effective criteria. Land and building tax collection that does not reach the target may be caused by a lack of taxpayer discipline, lack of awareness of taxpayers, and arrears in tax payments.

Trash is something that is always there in everyday life. Everyone active will produce waste and the same thing happened in Selanbawak Village, Marga sub-district. The problem with this work program is that the waste management process that has been carried out has not been included in the good and correct category because most of the waste management process is carried out by improper disposal and by incineration. The purpose of this work program is to improve the existing waste management system in Selanbawak Village. The participants used in this work program are elementary school students in Selanbawak village. The results of this work program state that the knowledge of elementary school children about the importance of waste management in Selanbawak Village is still not good. This is due to the lack of socialization and direct waste management assistance and inadequate facilities and infrastructure. The level of awareness of elementary school students on the importance of waste management is also still low. Suggestions that can be given are periodic socialization of proper and proper waste management, procurement of organic and inorganic waste bins, and the establishment of a waste bank in Selanbawak Village.