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This research aims to analyze the understanding and socialization of taxation on tax compliance of MSMEs. This research also aims to analyze the influence of understanding of accounting in moderating the relationship of understanding and socialization of taxation on tax compliance of MSMEs. Samples were determined by the stratified cluster sampling method. The number of respondents is 151 MSMEs owners/managers/actors in sectors of the trade, hotel, and restaurant. This study uses the Structural Equation Model (SEM) to analyze the purposes of this research. Effect size analysis is used to determine how big is the moderation effect from the variable of accounting knowledge. Through path analysis, this research states that taxation understanding and socialization have a significant positive effect on tax compliance of MSMEs. Then, accounting knowledge has a significant and weakening effect on moderating the relationship between taxation understanding and tax compliance of MSMEs. Meanwhile, accounting knowledge has not been proven to moderate the relationship between tax socialization on tax compliance of MSMEs.

The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public policies are used as guidelines and references for actions, including financial management. However, regulations as the basis for regional financial management need to be adjusted to suit the dynamics in legal condition development and the community needs. Government Regulation Number 12 of 2019 is an improvement to Government Regulation Number 58 of 2005 on Regional Financial Management used as a reference in formulating regional financial management rules. This study examines the evaluation of the readiness to implement Government Regulation Number 12 of 2019 as the basis for regional financial management. The method used in this study is a normative legal research method. The legal materials source from primary and secondary legal material. The method in presenting this research result is deductive method. This study shows that financial management is a government responsibility in exercising regional power. The urgency of drafting a Regional Regulation on financial management is motivated by changes in legal dynamics and community needs for its management. Furthermore, there is a need for evaluation of the regulation improvement for effectiveness. In conclusion, the effectiveness and efficiency of regional financial management should be evaluated after Government Regulation Number 12 of 2019 is applied. The regulations need to be disseminated for the wider community response to be identified for evaluation of improvements and adjustments to its needs.

Background: After the official operation of the Jakarta-Cikampek elevated highway, a socio-demographic picture of Indonesian travel passengers, as well as their interest in switching transportation preferences was provided. This elevated highway shortened travel time and discouraged users from changing to other transportation modes. This study is likely to become a future research foundation for the switching behavior of passengers. Objective: This study aims to analyze demographic factors and interests on passenger’s switching of transportation preference. Methods: A total of 720 questionnaires were distributed to land transportation passengers at concentrated points with a response rate of 89.17% and 642 valid answers. The obtained data were analyzed using quantitative descriptive techniques with cross tab methods. Results: The results showed that age, education level, and type of work influenced the desire of passengers to switch transportation modes, as opposed to gender. Most of the passengers interested in using land modes, such as the highway, were dominated by intercity between provinces travel buses and refused to change to other means of transportation. Meanwhile, passengers that used rented cars tended to switch to other forms of transportation. Conclusion: This research is useful and acts as a reference for managers of each transportation mode to set high priorities for particular consumers based on detailed socio-demographics to retain or attract new potential customers. JEL Classification Code: D12, L92, R41.

The development of the era demands the development of a better and less pragmatic and simplistic mindset and way of teaching in conveying science to its students. The university should now be able to change its paradigm as a site like a company engaged in services offering better service to its customers. It is a quantitative research using a questionnaire model. It analyzes the influence of lecturer competency on student satisfaction levels both directly and through the quality dimensions of services. It also analyzes the most dominant competencies as lecturer competencies. The conclusions that can be drawn from the holding of this research is the ability of the lecturer has an important influence on student satisfaction, the lecturer ability has a significant impact on the level of student satisfaction through the dimension of service quality. Meanwhile, social competence has the most dominant role in shaping the lecturer's competence. It is expected that the results of this study can be considered by lecturers so that they can always develop themselves in order to function more fully.