The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

Micro, Small and Medium Enterprises (MSMEs) are one of the businesses that strongly support economic activity, especially in the conditions of the world economic crisis due to the COVID-19 pandemic. The increase in MSMEs shows how this sector is still a mainstay for the community's economy. However, in the midst of this pandemic, almost all MSMEs were affected, and some became sluggish, including MSMEs in Cilacap Regency. Therefore, efforts are needed to overcome the affected MSMEs, so that MSMEs can run their business sustainably during the pandemic and post-pandemic periods later. The purpose of this study was to examine and analyze the effect of digitizing MSMEs and financial literacy on the sustainability of MSMEs in Cilacap Regency. The benefits of research for MSMEs can develop their business in a sustainable manner by paying attention to aspects of MSME digitization and financial literacy for MSMEs. This research method is a survey with interview techniques or direct questionnaires to MSMEs owners. By purposive sampling technique, the respondents in this study were MSMEs registered at the Integrated Business Service Center (PLUT) in Cilacap Regency. Data analysis used Multiple Linear Regression. The results showed that both partially and simultaneously the digitization of MSMEs and Financial Literacy had an effect on the Sustainability of MSMEs in Cilacap Regency.

The Indonesian phenomenon that has emerged in the current Covid-19 pandemic era is the increasing popularity and high public interest in buying folding bikes. Price released a research analysis of search inetrest for folding bicycles in Indonesia from March to June, wich recorded an increase of up to 900%. This study aims to determine the factors that influence purchasing folding bikes during the Covid-19 pandemic and the role of emotional branding as a mediation factor of consumer behaviour towards purchasing decisions. This study used a purposive sampling technique with 100 respondents who purchased folding bikes during the Covid-19 pandemic from March to September 2020. The quesionnaire data was processed using Partial Least Square (PLS) analysis by testing outer and inner models with path coefficients. The result of the analysis show that psychological factors have a significant positive effect on purchasing decisions. Personal factors, sosial factors and cultural factors do not effect purchasing decisions. Emotional branding does not mediate these factors on purchasing decisions. Keywords: Emotional branding, Consumer Behavior, Purchasing Decisions, Covid-19 Era

ABSTRAKBesarnya potensi wisata yang dimiliki pantai Teluk Penyu tidak diimbangi dengan tantangan yang dihadapi yaitu meningkatnya aktivitas pariwisata yang menyebabkan meningkatnya volume sampah di sekitar pantai. Permasalahan sampah dan potensi meningkatnya produksi sampah seiring dengan meningkatnya aktvitas ekonomi dan pariwisata, maka perlu adanya penanganan masalah pengelolaan sampah pantai Teluk Penyu Cilacap. Penelitian ini dilakukan untuk mengetahui tingkat partisipasi pelaku usaha dan masyarakat dan menguji pengaruh faktor pemahaman, kemauan dan pendapatan pelaku usaha dan masyarakat terhadap tingkat partisipasi. Jumlah responden sebanyak 162 yang terdiri dari 62 orang pelaku usaha dan 100 orang masyarakat yang berdomisili di sekitar pantai. Tingkat partisipasi diukur dari pola pewadahan dan pengumpulan sampah. Data kuesioner kemudian diolah dengan menggunakan analisis Partial Least Square (PLS). Hasil penelitian menunjukan bahwa tingkat partisipasi pelaku usaha dan masyarakat Teluk Penyu pada kategori tingkat sedang. Faktor pemahaman dan kemauan masyarakat tidak berpengaruh terhadap tingkat partisipasi, namun faktor pendapatan berpengaruh positif signifikan terhadap tingkat partisipasi masyarakat. Upaya peningkatan kesejahteraan melalui pemberdayaan masyarakat dalam pengelolaan sampah dikawasan wisata dapat dilakukan dengan membentuk unit teknis pengolahan sampah di lokasi wisata. Pemerintah, swasta, dan pihak lain harus mampu bersinergi dengan masyarakat  secara langsung dan berkesinambungan agar tujuan tersebut dapat tercapai. ABSTRACTThe magnitude of tourism potential owned by the Teluk Penyu beach is not balanced with the challenges faced, namely the increasing tourism activity that causes an increase in the volume of garbage around the beachThe problem of waste and the potential for increased waste production along with the increasing economic activity and tourism, it is necessary to handle the problem of Teluk Penyu beach waste management. This research was conducted to find out the level of participation of business actors and the community and test the influence of the understanding, willingness and income factors of business actors and the community on the level of participation. The number of respondents was 162 consisting of 62 business people and 100 people who were domiciled around the beach. Participation rates are measured from patterns of waste collection and collection. The questionnaire data was then processed using Partial Least Square (PLS) analysis.The results showed that the participation rate of business actors and the Turtle Bay community is at a moderate level category. The understanding and willingness of the community have no effect on the level of participation, but the income factor has a significant positive effect on the level of community participation. Efforts to improve welfare through community empowerment in waste management in a tourist area can be done by forming a technical unit of waste processing at tourist sites. Government, private sector, and others must be able to synergize with society directly and continuously so that these goals can be achieved.

No abstract