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This study aims to analyze the effect of tax knowledge, tax complexity, and tax justice on taxpayers' trust and tax compliance as well as the differences in tax compliance levels in South Sumatra. The research is explanatory and takes a quantitative approach. The method of data collection used a questionnaire containing the variables and documentation outlined by the study. The research questions were tested using hypothetical compliance scenarios, with 900 registered individual taxpayers from five major cities in South Sumatra as participants. The researchers used confirmatory factor analysis (CFA) with the structural equation modeling (SEM) approach. Results of the research show that (1) tax knowledge has no effect on taxpayers' trust, (2) tax complexity has no effect on taxpayers' trust, (3) tax justice has an effect on taxpayers' trust, (4) tax knowledge has no effect on tax compliance, (5) tax complexity has no effect on tax compliance, (6) tax justice has an effect on tax compliance, (7) taxpayers' trust has an effect on tax compliance, and (8) there were differences in the level of tax compliance after the implementation of the SMS blast program.

Our study tries to explore the existence of mental accounting (MA) phenomenon among the investors at Investment Gallery FEB University of Bengkulu and the investors at Sharia Investment Gallery FEB IAIN Bengkulu, and to test its influences on the stock investment decision. We collect data using questioner. This study uses simple linear regression analysis to test the hypothesis. The results show that investors do have the MA. The average respondents' answers indicate that they treat monthly money with bonus money differently in investing while using monthly money as the capital, they averagely use a smaller portion of their monthly money for investment, but when the capital is their bonus money, then they use more portion of the money for the investment. For the respondents, their monthly money is more important than the bonus money, and they are also more afraid of the risks of investing the monthly money than investing the bonus money, and when there is a loss, the regret level of losses from investing monthly money is higher than regret level of losses from investing bonus money. The result shows the MA exists among the investors, and have a significant effect on the stock investment decisions.

This study investigates the signs of herding behavior during the COVID-19 pandemic in the Indonesian Stock Exchange. Various studies found no herding in Indonesian stock markets during the COVID-19 pandemic, but we believe those studies have a limited methodology to capture the herding behavior. We believe that herding appears in a short time during the pandemic period, so we have to reexamine the existence of herding behavior using sectoral stock indexes rather than the stock market-wide index (IHSG) and using the rolling regression technique to capture the possibilities of herding that might be existing during short window period in COVID-19 pandemic time. This study uses a model Chang et al. suggested (2000). Variables such as return dispersion (CSAD), absolute market return, and market squared return are employed in the analysis. We use the closing price of 715 stocks, nine sectoral stock indexes in IDX, and the closing price of IHSG from January 2, 2020, until April 30, 2021. The results show that herding cannot be found in the full sample of the market-wide stock index (IHSG) and sectoral indexes. The rolling regression indicates that herding was found for several days from January 2020 to December 2021.

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