For businesses in Indonesia, corporate social responsibility (CSR) is still seen as an additional burden that will incriminate the company. Based on the observations of two companies that received awards for the CSR programs, it seems that the company always received a Tax Underpayment Assessment Letter (SKPB) from the Directorate General of Taxes for the period 2014-2017. This suggests that the burden of CSR incurred by the company exceeds the limits set out in the provisions of Minister of Finance Regulation Number (2011). The indications that arise for these conditions are the efforts made by the company to practice tax avoidance by posting CSR expenses above the applicable provisions with the aim of reducing corporate's income taxes. But the aggressive tax planning measures should be minimized by implementation of good corporate governance (GCG). This study aims to examine the effect of CSR and corporate governance (CG) on corporate tax aggressiveness and the effect of CSR on tax aggressiveness which is moderated by corporate governance. The objects of the research are the financial statements of public companies listed on the Indonesia Stock Exchange (IDX) with the observation period of 2014-2017. The data are analysed using multiple linear regression. The test results show that CSR has a positive effect on tax aggressiveness, however corporate governance does not affect tax aggressiveness. Furthermore, corporate governance has no effect in moderating the effect of CSR on tax aggressiveness.

Usaha mikro (UMi) adalah usaha yang dijalankan oleh rakyat yang dikategorikan miskin atau mendekati miskin. Usaha yang dimiliki oleh keluarga, menggunakan sumber daya lokal dan teknologi sederhana. UMi termasuk kelompok unbanked people, kelompok yang sulit mendapat akses perbankan padahal kelompok ini potensial dalam mengembangkan usaha. Tujuan kegiatan ini adalah  memberikan pembekalan dan pemahaman  cara meningkatkan peran UMi, menjadi lebih tangguh dan handal dalam melaksanakan usaha, yang pada akhirnya diharapkan akan berdampak pada peningkatan kesejahteraan UMi itu sendiri. Kesulitan utama pengembangan UMi yaitu kekurangan modal dan kekurangan pengetahuan untuk pengembangan usaha. Kegiatan ini dilakukan kerjasama oleh LKMS melalui Koperasi Karya Usaha Mandiri Syariah (KKUMS) dan Tim Abdi Masyarakat FEB Usakti. KKUMS membantu permodalan, Tim Abdimas FEB melakukan pendampingan kewirausahaan. Kolaborasi kedua lembaga tersebut, menghasilkan peningkatan permodalan dan pengetahun UMi membawa dampak peningkatan kesejahteraan kepada para pelaku UMi di desa Sasakpanjang, Kecamatan Bojong Gede, Kabupaten Bogor.

Indonesia’s national development, based on Pancasila as the official, foundational philosophical theory of the state, is similar to the concept of development based on an Islamic perspective, which includes economic, moral, social, material and spiritual aspects. One of the instruments used in Indonesia is the distribution of zakat (obligatory alms), infaq (donations) and sadaqah (alms) (ZIS), which eight groups of people are entitled to receive (asnaf). ZIS is a worship, which must be fulfilled by all Muslims. This article discusses ZIS distribution in Indonesia, as a national inclusive activity, and analyses its contribution to social welfare and micro and small enterprise development. The results prove zakat distribution affects both variables significantly, but the distribution of infaq and sadaqah is not significant. It also shows there is a strong correlation between all indicators for the two variables, together with human development, as well as trends for some variables that could achieve the four goals of sustainable development by 2030.

Financial inclusion refers to all efforts aimed at eliminating all forms of price and non-price barriers to people's access to financial services. Financial inclusion is a national development strategy and an influential agenda. The aims of this research are to examine any informal norms or limitations that affect the realization of financial inclusion. Regulative, normative, procedural, and declarative cognition as relaxed norms are thought to influence the implementation of financial inclusion, especially for vulnerable groups. Financial inclusion aims to encourage economic growth through income distribution, poverty alleviation, and financial system stability. This strategy is targeted at groups experiencing obstacles in accessing financial services, especially groups with the greatest needs and financial services that have not been fulfilled, such as poor people and vulnerable groups, in four different locations in Indonesia. As a result of testing several financial inclusion instruments for 254 respondents in this group, it was found that users of financial institution services, both men and women, had similar roles and needs; though government regulation through normative aspects has a positive effect, the procedural elements hurt financial inclusion. Moreover, government regulation through declarative cognitive aspects (the ability to use the dimensions of memory and cognitive skills) has a positive effect on financial inclusion.

The purpose of this study was to analyze the influence of the understanding module of State Revenue (MPN) on the level of tax compliance on STO Kedaton. Based on the analysis of the answers to the questionnaire, the level of understanding of the corporate taxpayers Module Revenues (MPN) of 73.3% and is in the category understand. While the level of tax compliance on STO Kedaton at 71.1% and is in the category submissive. Despite this level of understanding of the taxpayer Module Revenues (MPN) and the level of tax compliance on STO Kedaton not yet reached optimal levels. This is because the government lacks in socializing Module Revenues (MPN). Besides the lack of government in delivering superior service to taxpayers and given sanctions still looks less than the maximum, giving rise to a lack of tax compliance in paying taxes. Based on the analysis results, the authors suggest to STO Kedaton to improve socialization MPN MPN for taxpayers because it can provide a substantial contribution to improving taxpayer compliance in paying taxes. Furthermore, it provides strict penalties for taxpayers who "naughty" and provide better service tax for taxpayers so that taxpayers can feel easy and comfortable in paying taxes. For further research to develop this research further.