The purpose of this study is to determine the influence of understanding, fines and awareness of taxpayers on MSME taxpayer compliance. This type of research is quantitative research. The population in this study is MSMEs registered at KPP Pratama Rungkut Surabaya with the number of sample of 40 active taxpayers. method data collection using questionnaires and tests. Technique Analysis of the data used Multiple Linear Regression using IBM SPSS statistic 25 for windows program. The results show that the understanding, fines and awareness of taxpayers had a significant effect on MSME taxpayer compliance either simultaneously or partially.

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The research was carried out which aims to describe the use, application, and use of facebook media on the notification page of the homepage in writing poetry by students of class X SMA Nurul Iman. This study uses a quantitative descriptive method with a population of 180 people and a set sample of 27 people. The total sample is 15% of the total population. The highest score obtained is 90 while the lowest score is 75. Based on the results of data analysis, the average utilization, application, and use of facebook media on the notification page homepage by class X SMA Nurul Iman students is 81.85 (85%) which is categorized as "good" . The ability to use the Facebook home page by class X SMA Nurul Iman tests based on a poetry writing test on Facebook media on the home page notification is equal to 69.00 which is included in the "fairly capable" category. This is evidenced by the results of the poetry writing test on Facebook media on the home notification page showing his ability with an average score of 81.85 (good). The calculation of the score for writing poetry on Facebook media on the homepage notification page for class X students of SMA Nurul Iman in the 2021-2022 academic year is the same as 81.85. The average score of class X students at SMA Nurul Imanfor the academic year 2021-2022 is the same as 81.85 which is qualified into the category B (Good).