One of the problems faced by Indonesia is the low level of the tax ratio. In order to increase state revenue from the tax sector, efforts should be made to increase voluntary tax compliance. This study aims to examine the effect of religiosity and gender on tax compliance. The method used is quantitative “mix methods” using regression analysis and descriptive analysis of the questionnaire obtained through “convenience sampling methods”. The results showed that religiosity and gender had a positive effect on tax compliance. The higher the level of religiosity, the level of taxpayer compliance will also increase. This research contributes to providing input to tax authorities to increase tax awareness through outreach in religious communities by involving women.

The Multinational Companies has been internationally connected to the world where transparency and accessible information about economic, social, and environment are ultimately required. This study aims to determine the factors that affect the level Corporate Social Responsibility Disclosure (CSRD) by examining the effect of internationalization, industry type, and company size. The samples used are manufacturing companies listed on the BEI during 2013-2015. Data obtained from the company's annual reports. This research uses a quantitative approach with multiple linear regression analysis. On the other side, the researchers also use internalization instead of foreign ownership which existing researches mostly use. In addition, it distinguishably uses NVIVO Software in measuring CSRD instead of scoring to decrease subjectivity. This study shows that the size of firm has a positive effect on the CSRD. There is no evidence of internationalization and industry type effect on the level of CSRD in Indonesia.

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People with disabilities are vulnerable to being infected with the COVID-19 virus. The COVID-19 pandemic has had an impact on human life, including the health of people with disabilities. The government makes various policies and programs in an effort to prevent the spread of COVID-19, but their implementation is still challenging for people with disabilities. This community service program was carried out in collaboration with Mitra Sejahtera Disability Empowerment Center (PPDMS), an organization empowering people with disabilities in Gunungkidul Regency. Empowerment of people with disabilities was carried out using 'community control' principle in which the community has the control in making decisions regarding the problems they face so that they can adopt a ‘new normal’ lifestyle because of their knowledge. The principle of 'community control' was applied by providing education about COVID-19 situation in Indonesia, the symptoms and signs of COVID-19 infection, wash hands, proper cough etiquette, how to use masks, food and lifestyle that can prevent COVID-19 transmission, as well as about the benefits of COVID-19 vaccination. Education was given with a presentation followed by discussion. Evaluation was carried out quantitatively and qualitatively. Quantitative evaluation using pretest and post-test showed an increase in knowledge.  Qualitative evaluation using FGD indicated changes in attitudes and behavior that support the adoption of ‘new normal’ lifestyle to prevent transmission of COVID-19. People with disabilities who have received education disseminate the information obtained to other people with disabilities, resulted in multiplication effect of this empowerment program for people with disabilities.