Religion-based communities have the potential to have tax morals and tax compliance and knowledge of taxes, then what if tax morals and compliance are reviewed from a gender perspective. The purpose of this study is to analyze the effect of tax morale and tax compliance on decision making through a gender perspective. The type of research approach used is quantitative correlational analysis using the Linear Regression test. Respondents amounted to 100 people who were members of the Yasinan group with the data collection method using a questionnaire. The results of the study indicate that 1) Tax morale and tax compliance have an influence on decision making with the correlation coefficient of the two independent variables being 0.564 and 0.495. The amount of efficiency of tax moral determination and tax compliance on decision-making together is 0.368. The regression line equation is Y = 0.360 + 0365X1 + 0.145X2. 2) Gender does not affect the tax moral and tax compliance variables. 3) Women's tax morale is based on ethics and heart, while men's is based on logic and principles. Men dominate tax responsibilities in the family, however, in terms of financial arrangements for taxes and tax calculation, most of them are dominated by women.   Received: 6 May 2021 / Accepted: 4 September 2021 / Published: 5 November 2021

This study aims to explore the values ​​of Islamic Nusantara as the reason of religiousity and spirit of religious-social movement in Indonesia. Islam Nusantara in its development comes as social-religious movement for moderate society to maintain the existence of tolerant Islamic teachings. Through the historical-sociological approach, the results of this research show the fact that there are four factors that encourage the indigenous Islamic Nusantara emerged as a social movement in Indonesia. Firstly, the historical fact of the santri-kyai's contribution through the Jihad Revolution in defending independence has reinforced that there is no dichotomy between religious teachings and nationalism. Secondly, as a result of the internalization of the value of character education through “pesantren” and “madrasah” that has proven to be a stronghold in the face of religious radicalism. Thirdly, as a continuation of the ideas of the predecessors (moslem scholars) to present a friendly, tolerant and peaceful of Islamic doctrine. Fourthly, as the realization of the responsibility of religious organizations that rely on the understanding of Islamic teachings based the value of Ahlussunnah waljamaah.

During the Covid-19 pandemic, students' dependence on gadgets and social media is stronger through online-based learning. The attachment of school-age children to gadgets and social media is prone to intersect with intolerant religious content and narratives. It is a challenge to implement moderate Islamic education in education units. This study explored the problem of school-age children's attachment to devices and analyzes the challenges of implementing moderate Islamic education in education units during the Covid-19 pandemic. This research is library research with a descriptive method. The data in this study were obtained from relevant documents regarding the research. At the same time, the primary data was a document resulting from the KPAI survey with a total sample of 14,169 respondents spread across 34 provinces in Indonesia. In contrast, secondary data were studies that were relevant to this research. This study indicated that the attachment of school-age children to gadgets and social media can be directed at strengthening moderate Islamic values through several educational contents. With intensive supervision and assistance from parents on gadgets and social media, school-age children can be controlled from content that leads to narratives of intolerance, extremism, and radicalism.

The Malaysian General Election (GE-14) in May 2018 raised an interesting and new phenomenon. For the first time since independence of Malaysia in 1957, the rulling alliance known as the National Front (Barisan Nasional, BN) which led by UMNO failed to secure simple majority in parliament and lost control of seven of Malaysia’s 13 states. This was due to the challenge presented by the new opposition alliance known as Pakatan Harapan (Alliance of Hope, PH) which won 113 of seats in parliament and gain control the central government. It is interesting that this significant increase in support for the opposition is due to their change the way minorities, identity and representation is managed. The Malaysian Supremacy as political manifesto of Pakatan Harapan which involves eradicating affirmative action based on etnicity, basing it instead on need, for instance need due to prosperity through the removal of government service tax (GST), and reformation of law. This would potentially increase the justice and equality for all ethnic or racial groups. This paper links the 2013 and 2018 elections, the more global trend in which minorities and youth representation  are standing up to demand their right and to the challenge multiracial presents in Malaysia as a Muslim country. Therefore, the fundamental questions in this paper of how Pakatan Harapan manage minorities, identity and representation within in the process of democracy and to what extent the opportunities and the involvement of youth as voters and parliamentary candidates in order to support a progressive democracy in Malaysia.

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