<p>The Covid-19 pandemic has changed students consumer behavior from offline to online. The problem in this research is how students’ consumer behavior in online shopping in the era of the Covid-19 pandemic, and the modification of consumer behavior due to regulations and procedures for shopping and buying the products they need. This research is a quantitative study using a survey method. This study is a quantitative research using a survey method. Sampling was done by stratified random sampling, the number of those students FISIP UNS involved as many as 80 people. The results and conclusions of research show that in online shopping, there is a modification of consumer behavior related student needs product, information search, evaluation prior to purchase or an alternative choice, and in the decision to buy or use the product.</p>

In the aim of increasing accountability and receipt of local revenue, especially Regional Taxes, Cimahi City Regional Government, namely the Regional Revenue Agency Management Agency (Bappenda) of Cimahi City, made an innovation in the form of regional tax information systems including e-pad and so on. local tax information system, especially by employees of Cimahi City Bappenda. Bappenda of Cimahi City, in particular has made various efforts such as improving the socio-economic conditions of its employees such as education, income, age, and cosmopolitan. This study aims to determine the socio-economic conditions and the adoption of innovative local tax information systems in Cimahi City Bappenda. This research was conducted using quantitative methods. Data was obtained using a questionnaire distributed to employees of Cimahi City Bappenda. The analysis of this study uses multiple linear regression to determine the effect of education, income, age and cosmopolitan on the adoption of local tax information system innovations either simultaneously or partially. The results showed that education, income, age and cosmopolitan influenced the adoption of regional tax information system innovations in a positive and significant part, and the relationship of all independent variables simultaneously with the adoption of local tax information system innovations included in the criteria of a very strong relationship. Keywords— Innovation Adoption; Socio-Economic; Regional Tax Information System.

Penelitian ini bermaksud untuk menguji pengaruh kepatuhan Wajib pajak dan pemeriksaan pajak terhadap penerimaan pajak reklame di Kota Cimahi. Populasi dalam penelitian ini adalah 94 orang WP reklame yang tercatat di Pemerintahan Kota Cimahi dengan teknik penarikan sampel memakai proportional sampling method. Metode pengumpulan data yang dipakai adalah observasi dan kuesioner. Metode analisis untuk  penelitian ini dilaksanakan dengan memakai analisis regesi linear berganda. Hasil  penelitian  menunjukkan bahwa kepatuhan WP & pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak reklame.

This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25. The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.

<p><em>Penerimaan Pajak Daerah merupakan salah satu pos dalam pendapatan asli daerah yang tercatat dalam laporan keuangan pemerintah daerah, di mana dalam upaya meningkatkannya salah satunya adalah memperbaiki atau memperbaharui manajemen pemasarannya melalui Community Based Tourism dengan peningkatan aksesbilitas Usaha Mikro, Kecil dan Menengah (UMKM) yang terkait dengan pariwisata serta pemanfaatan teknologi informasi berupa internet dan e-Commerce, dengan harapan meningkatnya ekonomi dari penerimaan Wajib Pajak Daerah maka diharapkan penerimaan Pajak Daerah pun akan meningkat.Metode desktiptif-asosiatif dengan analisis regresi linear berganda digunakan oleh peneliti dengan menyebarkan kuesioner terhadap 100 orang responden juga menggunakan studi literasi sebagai teknik pengumpulan data.Hasil penelitian ini adalah baik secara parsial pemanfataan teknologi informasi terhadap Penerimaan Pajak Daerah berpengaruh positif dan signifikan dan aksesbilitas UMKM terhadap Penerimaan Pajak Daerah berpengaruh positif dan signifikan bahkan secara simultan pemanfataan teknologi informasi dan aksesbilitas UMKM terhadap Penerimaan Pajak Daerah berpengaruh positif dan signifikan dan secara simultan pemanfataan teknologi informasi dan aksesbilitas UMKM terhadap Penerimaan Pajak Daerah berpengaruh positif dan signifikan.</em></p>