This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

This community service aims to introduce financial literacy programs for early childhood.Literacy education is important for early childhood so that they are accustomed to financialmanagement well in the future. In Indonesia financial literacy education is still something that is veryrarely done, both in the family and school circles, the provision of education about financial literacyhas not been done seriously and planned. Service is expected to benefit the knowledge of simplefinancial management for early childhood through the "saving" pattern.Dedication material is focused on how to introduce the concept of money, utilization andwhen to do shopping. Financial literacy education will be conducted for pre-school and elementaryschool children aged 5 - 12 years from study group students and playing in Waena Bupers formed bystudents majoring in accounting. The teaching method is carried out by the mentoring method by theTeaching Team. The teaching method uses simulation and learning using financial literacy educationfilm media as well as the movements and songs of Ayo Menabung. The simulation of saving is doneby practicing saving using piggy banks that are distributed to students. Assistance from the teachingteam is carried out continuously with the introduction of financial literacy education that can benefitearly childhood and will benefit themselves, their families and society in the future.

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

This community service aims to introduce financial literacy programs for early childhood. Literacy education is important for early childhood so that they are accustomed to financial management well in the future. In Indonesia financial literacy education is still something that is very rarely done, both in the family and school circles, the provision of education about financial literacy has not been done seriously and planned. Service is expected to benefit the knowledge of simple financial management for early childhood through the "saving" pattern. Dedication material is focused on how to introduce the concept of money, utilization and when to do shopping. Financial literacy education will be conducted for pre-school and elementary school children aged 5 - 12 years from study group students and playing in Waena Bupers formed by students majoring in accounting. The teaching method is carried out by the mentoring method by the Teaching Team. The teaching method uses simulation and learning using financial literacy education film media as well as the movements and songs of Ayo Menabung. The simulation of saving is done by practicing saving using piggy banks that are distributed to students. Assistance from the teaching team is carried out continuously with the introduction of financial literacy education that can benefit early childhood and will benefit themselves, their families and society in the future.