This study aims to determine taxpayers' perception and financial conditions during the pandemic on the level of tax compliance in Micro, Small, and Medium Enterprises (MSMEs). The research method used in this study is a data quality test consisting of validity and reliability testing, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing consisting of multiple regression analysis. The variables in this study are taxpayers' perceptions and financial conditions during the pandemic. The results of this study indicate that the perception of taxpayers and financial conditions during the pandemic has a positive effect on compliance with paying taxes on MSMEs in Pontianak City. Theory of Planned Behavior supports this research to explain taxpayers' perception that all actions or behavior begin with intention. Behavioral intentions are formed by attitudes toward behavior, social norms and control over perceived behavior. Government policies in tax incentives provide convenience for MSME actors because MSME taxpayers do not need to deposit taxes owed but only need to make a realization report every month. This will increase taxpayer awareness in fulfilling their tax obligations.

This study intends to determine the method of developing the values of independence of the students of Mu'Inul Islam Kubu Raya Islamic boarding school. This type of research is qualitative research, with primary data sources, namely data obtained directly from the object of research, namely the Mu'Inul Islam Kubu Raya boarding school and secondary data sources in the form of articles and research reports) and interviews. Data was collected through observation, interviews and documentation. The collected data were then analyzed using descriptive analytical methods. The results showed: the Islamic boarding school method in developing the independence values of Mu'Inul Islam Kubu Raya students is based on the philosophy of gusjigang (a good boy, good character, good at reciting the Koran, good at trading) Sunan Kudus, the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary

Orphanages as places of learning and Islamic character building, have empowerment programs to help improve the quality of foster children's skills through formal education, religious education and entrepreneurship training. The purpose of this study was to analyze the strategies for encouraging entrepreneurial spirit in Islamic boarding schools and the factors that form the entrepreneurial spirit of students at Islamic boarding schools, especially in the Kubu Raya district, West Kalimantan province. The method used is behavioral observation, direct interviews with students and managers and caretakers at Islamic boarding schools. Then the results of the answers will be processed using triangulation data and to be concluded. The research was conducted at Mu'inul Islam and Darul Fikri Islamic boarding schools, Kubu Raya district, West Kalimantan province. The results of this study indicate that the main strategies and factors in building an entrepreneurial spirit are faith and piety. It was also found that Islamic boarding schools have a major role in molding Islamic entrepreneurial spirit, namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating lots of jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields.