Pajak merupakan sumber pendapatan utama suatu negara yang memiliki peran penting dalam mendukung pembiayaan pembangunan dan menggambarkan kemandirian ekonomi. Tujuan dari penelitian ini adalah menganalisis faktor-faktor yang terdiri dari sikap wajib pajak, kesadaran wajib pajak, pengetahuan perpajakan, dan sanksi perpajakan yang mempengaruhi kepatuhan wajib pajak pelaku ekonomi kreatif individu milenial sub sektor fashion di Indonesia. Metode kuantitatif dengan Smart PLS (Partial Least Square) untuk pengujian statistic inferensial digunakan untuk menganalisis data yang dikumpulkan melalui sub sektor fashion ekonomi kreatif yang menanggapi kuesioner yang disebarkan. Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung antara sikap wajib pajak, kesadaran wajib pajak, dan pengetahuan pajak terhadap kepatuhan pajak. Hal ini menunjukkan bahwa peningkatan sikap wajib pajak, kesadaran wajib pajak dan pengetahuan perpajakan dapat menyebabkan kenaikan tarif kepatuhan pajak. Walaupun penelitian ini berhasil membuktikan pengaruh antar variabel, namun data sekunder selama covid 19 menunjukkan bahwa masih banyak pelaku ekonomi kreatif yang masih kebingungan dalam menerapkan peraturan perpajakan PMK no.86 / PMK.03 / 2020.

Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018.

SMEs have significant challenges amid a pandemic that is crippling the country's economy to survive and continue to struggle from bankruptcy. So, this paper analyzes the impact of financial capital, social capital, and business digitalization in improving business sustainability and finds out which variables are marketing strategies in mediating the direct influence between these three variables. Data collection using a questionnaire instrument using a survey technique. The research sample was 93 respondents as SME business owners. The research period was carried out from June to September 2021. After the data is collected, then tested using SEM-PLS using Warppls 5.0 software. The study found that financial capital can improve business sustainability, and social capital can also affect business sustainability; the same is valid for business digitization which can improve business sustainability for SME actors. Therefore, SME business actors need to pay attention to the business capital, then social capital to the community in the long term, and digitalization to improve businesses' ability to survive in a pandemic. Furthermore, we hope that this research will expand understanding to SMEs business owners to be more vigilant about several factors that can make a business go bankrupt, especially in a pandemic situation. However, the limitation of this study lies in the research sample, which only examines one province so that future researchers can compare it with other provinces. And in this study, it was found that the marketing strategy has not been successful in mediating, so it still needs to be discussed further.

The creative economy is becoming important because current development is faced with the ability of the state to synergize tax administration, taxpayers, through the support of political commitment, social, cultural, and economic conditions to create the success of national taxation. Taxation is the backbone of state revenue and the creative economy as a forum for the younger generation to channel their creativity in doing business and building the country. The purpose of this research is to conduct a cluster of problematic creative economy business actors; know the integrative sustainable business assistance model for creative economy business actors; know integrative sustainability actions to increase taxpayer compliance, and politicize creative economy business actors. In-depth interviews and documentation obtained data. Determination of data sources using random sampling. The data validity used source triangulation. The data analysis technique used a data analysis model according to Miles and Huberman. The results showed that there are problematic clusters of creative economy business actors divided into culinary services and culinary goods. The need for an integrated sustainable business assistance model for creative economy business actors that involves intellectuals, business people, creative economy community, government, mass media - social media, and resources. Integrative sustainability actions to improve taxpayer compliance and politicize creative economy business actors through expanding tax training with the Business Development Services (BDS) Program, enactment of PP 23 of 2018, simplifying legislation for creative economy business actors with the enactment of the Omnibus Law, to the local government Omnibus Law give authority to the chief executive to provide fiscal incentives to business actors to increase taxpayers.

Taxation is the primary source of income for a state. The purpose of this research to know the model of creative economic assistance, identification of income share, tax training action. This research includes descriptive research using qualitative methods. To analyze the data of researchers using Miles and Huberman theory through data reduction, data presentation, draw conclusions. The result of the research shows that it is necessary to assist the business of the creative economy in the field of accounting and taxation in integrative model. There is a share of revenue earned. Action expansion of tax training, to improve taxpayer compliance. The model test is done by analysis on an aspect of recording, business bookkeeping, fulfillment of tax obligation. A quad helix action model is required for creative economic assistance.