The purpose ofthis study was to examine and explain the effect of members participation on business self-reliance and members welfare. The study was conducted in a cooperative corporation that operates in the region of East Java Indonesia. The respondents were 156 cooperative enterprise members. Data were analyzed using the GSCA approach (Generalized Structural Component Analysis). The results showed that the Members Participation significant effect on business self-reliance and members welfare and business self-reliance also have a significant effect on the welfare member. Other findings indicate that membership in the cooperative corporation as the owner and customers of the cooperative enterprise. Therefore, companies should pay attention to the needs of cooperative members.

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.

This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization of e-Filing. This research was analytical research with a quantitative approach. Data analysis used the measurement model Structural Equation Model (SEM) with the WarpPLS approach because the model used moderating variables where the WarpPLS approach is very well used in a model like this. The analysis tools use WarpPLS 6.0 Software. Large taxpayers are generally in the form of agencies and individuals, so the population of this study was companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and attitude (X2) significantly influence tax compliant intention (Y1). The utilization of e-Filing showed a significant moderating effect on the research model. The novelties that can be found in this study include the development of the Theory of Planned Behavior from the basic theory proposed by Ajzen (1991) by involving other variables that affect taxpayer compliance behavior, namely the religiosity of taxpayers. The development of concepts or models of Theory of Planned Behavior (TPB) in tax involves the variables of religiosity, attitude, tax compliant intention, and the utilization of the e-Filing system. In addition, it involves the utilization of the e-Filing variable as a moderating variable.

Purpose: Classify the characteristics of taxpayers in paying tax compliance based on financial performance, leverage, and tax reporting and analyze the relationship between financial performance and leverage on tax reporting and tax compliance companies. Design/method: This research was conducted at the Office of the Foreign Investment Tax Service in the Six Regional Offices of the DJP Jakarta, especially the Directorate General of Taxes (KPP PMA ENAM). The population in this study were corporate taxpayers registered at KPP PMA ENAM 2015–2018, namely 750 taxpayers. Sampling using the purposive method obtained as many as 660 companies. Cluster analysis and cross-tabulation were used as analysis methods in this study. Findings: In particular, corporate tax reporting depends on financial performance, but only on high-level corporate clusters that depend on leverage as well. While in the low company cluster (Cluster 1) tax compliance is influenced by these three variables, in the medium cluster (Cluster 2) tax compliance does not depend on these three variables, while in the high cluster (Cluster 3) tax compliance is only influenced by leverage. Originality: The cluster analysis method and the cross-tabulation method are used to analyze the effect of the financial performance and leverage variables on the tax reporting and tax compliance variables.

The purpose of this study was to determine the role of subjective norms as a mediation between the relationship opportunity to donate and agreeableness personality on intention to donate. This research includes a quantitative approach with a survey method distributed to 400 participants of BPJAMSOSTEK East Java Province using a Likert scale. Data analysis using SEM using WarpPLS 6.0 software. The results of this study state that subjective norms can be a link between the opportunity to donate and in accordance with the intention to donate. This can increase the intention to donate for BPJAMSOSTEK participants. The increased intention to donate owned by participants will increase participants who donate.