Coffee arabica with honey processing was developed by CV. Bontolojong and given the brand “Bontolojong Turatea coffee.” Agribusiness coffee has not developed well, so it is necessary to research to determine its development strategy. The purpose of the study was to illustrate the prospect of the business development of Bontolojong Turatea coffee through the CV. Bontolojong and formulate an effective alternative strategy in the development of the Bontolojong Turatea Flavor Coffee honey. This research is a case study and takes data through observations, in-depth interviews, and FGD. The analytical methods used are Internal and external factors analysis and SWOT analysis. Conclusion Research suggests that (1) The prospect of business development of Bontolojong Turatea coffee with honey processing is very large because it can be a mainstay product in Jeneponto Regency. As a specialty coffee product, this coffee has an opportunity in the domestic market. The growing demand for coffee and household consumption is in line with the growth of population and community economy. In 2016-2020, domestic coffee consumption was projected to grow above 8, 22%. (2) An effective strategy for the development of agribusiness Bontolojong Turatea Coffee is aggressive (growth with the concentration of horizontal integration). The alternative strategies are; 1) Enlarge the operational capital and business scale, 2) Strengthening the capacity and skills of the company’s human resources by utilizing empowerment agencies and government support, 3) Improve product control quality, 4) Create innovation products by looking at consumer tastes trends, and 5) Utilize the opportunity of partnership cooperation to expand marketing distribution line.

The purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2.