This study aims to determine how much influence religiosity, subjective norms and perceptions of behavioral control have on individual taxpayer compliance. This study uses quantitative methods, namely by presenting research results in the form of numbers which are then explained and interpreted in a description, in order to test hypotheses. The subjects of this research are taxpayers who register their business with the Cooperatives and SMEs Service in Pati Regency. The data used in this study is primary data obtained from respondents who filled out the questionnaire. The sample in this study were 150 responden business taxpayers in Pati Regency who were registered in 2020 as many as 8472 SMEs. Results statistic explained that religious attitudes affect taxpayer compliance, subjective norms and behavioral control have no effect on SMEs taxpayer compliance in Pati Regency. Subsequent research in order to be able to conduct research again in the future by adding other research variables that can affect taxpayer compliance. For example, adding taxpayer knowledge variables, fines, trust in the government and others.

This research aims to empirically test the influence of structural empowerment and compensation policies on employee performance accountability at the Office of the Regional Financial Management Agency (BPKD) of Wonogiri regency. The study involved 110 respondents through questionnaires that had been distributed. Based on data quality tests, research data is declared to meet validity and reliability. The study used multiple linear regression analyses that had previously been tested on classical assumptions. Based on the results of the study showed that structural differentiation has a positive effect on performance accountability and performance allowance policies have a positive effect on performance accountability. The higher the intensity of local governments in conducting structural empowerment, the higher the level of performance accountability provided by civil servants. In addition, with the performance allowance, the aspect of transparency and accountability of performance provided by civil servants will be higher. Researchers suggest to be consistent in carrying out structural empowerment so that institutions can run optimally.