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This study aims to analyze the effect of understanding tax regulations, tax administration, and taxpayer morale on the tax planning of MSME actors in the Cikarang area. This study used a quantitative method using a Likert measuring device and the data used were primary data obtained from questionnaires filled out by 100 MSME’s respondent in the Cikarang area. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Understanding of Tax Regulations and Tax Administration has a significant effect on Tax Planning. Meanwhile, Taxpayer Morale has no significant effect on Tax Planning.

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With this intense competition in the culinary industry which forces various culinary companies to continue to improve the performance of their employees, including PT. Sederhana Abadanmitra. This study has purpose to identify and investigate further towards the factors which affecting the performance of Sederhana Restaurant employees that located in Bekasi area. These research objects were 3 restaurants of Sederhana which located in Bekasi such as Sederhana restaurant at Bekasi town Square, Sederhana Restaurant at Harapan Indah and Sederhana Restaurant at Caman with total respondents of 96 people who were employees of these three restaurants. SEM-PLS used as a tool in analyzed the data which capable to evaluated the outer and inner models. The results from this research shows 1) leadership style has insignificantly positive effect on employee performance 2) work environment has significantly positive effect on employee performance and 3) work motivation has significantly positive effect on employee performance.

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