This research tested the moderating effect of Organizational Learning Culture (OLC) with Organizational Citizenship Behavior (OCB) as a mediator variable on relationship of Job Attitudes (JA) and Knowledge Sharing Behavior (KSB). This investigation aims to clarify the linkage between JA, OCB, OLC and KSB. Research design was based on deductive approach and quantitative methods for the purpose of exploratory analysis. 100 respondents were involved in this survey in which 68 facilitators were from Urban Poverty Alleviation Program and 32 others were from Foundation for Development of Rural Potential. Data collected are analyzed and supported by SEM Program. Study showed that JA were not related signi icantly to KSB. The study also found that JA are correlated positivly and signi icantly to OCB. OCB has been found as a signi icant mediator of correlation between JA and KSB. It also found that OLC is a strong signi icant moderator of OCB toward KSB. It means that OLC has the most of role in strengthening of OCB to mediate JA and KSB. It suggests that in future research may investigate the role of OLC as a moderator variable for JA toward KSB.

Indigenous peoples are legal subjects recognized for their traditional rights and other rights by the 1945 Constitution and other laws and regulations. Sunda Wiwitan is understood as the original Sundanese religion or early Sundanese which is the naming of the belief system used by people of Sundanese descent who still confirm the spiritual teachings of the Sundanese ancestors. Humans are legal subjects, bearers of rights and obligations from the moment of birth and end when humans die. From the event of a person's death, there are legal consequences, namely how to resolve the rights and obligations of the person's death which is regulated by inheritance law. This is an empirical juridical method or non-doctrinal study, looking at the validity of a statutory regulation and legal norm originating from religion, which lives and develops in a group of indigenous peoples. The purpose of this study was to determine and examine the acculturation of customary inheritance law and Islamic inheritance law in the Sunda Wiwitan community and to determine the form of application of Islamic inheritance law to the Sunda Wiwitan indigenous people in Kasepuhan Ciptagelar with Kampung Urug. The results show that the acculturation of the application of inheritance law to the Sunda Wiwitan community, Kasepuhan Ciptagelar and Kampung Urug regarding the application of Islamic inheritance law is that Islamic inheritance law is carried out by prioritizing deliberation and consensus in the family of the heirs of the Sunda Wiwitan Indigenous Peoples. followers of Islam. As for customary law, the Sunda Wiwitan people make it a norm and culture that is carried out in social life.

The old research revealed that job attitudes were not correlated by a knowledge sharing behavior. This research develops to investigate the role organizational learning culture in context relations forming knowledge sharing behavior. Using a survey, 100 person graduates from Work Training Center involved as a respondent in this project from periods 2019 to 2020. This research was conducted with a quantitative method’s include variables job attitude, OCB, organizational learning culture, and knowledge sharing behavior. The data were measured by likert scale from 1 to 5 and collected by using a questionnaire measure. Research model develops with job attitudes as an independent variable, OCB as a mediation variable, organizational learning culture as a moderator variable and knowledge sharing behavior as a dependent variable was supported by SmartPLS3. The output investigation reveals that job attitude is a significantly factor linked to knowledge sharing behavior, and also correlated to organizational citizenship behavior. The other situation create that organizational citizenship behavior was not a significant variable on knowledge sharing behavior, and also OCB was not a mediation variable for knowledge sharing behavior. The exploration discloses that organizational learning culture has a moderate significant weather OCB towards knowledge sharing behavior or job attitude towards OCB, but insignificant for job attitudes on knowledge sharing behavior. Study concluded that job attitude has a significant outcome on OCB and knowledge sharing behavior. Organizational learning culture provides a strengthening of the association between job attitudes towards OCB and the association between OCB and knowledge sharing behavior. The study gives a new contribution that job attitudes affect both on OCB and on knowledge sharing behavior and organizational learning culture moderate job attitudes on OCB and OCB on knowledge sharing behavior, but not moderate job attitudes on knowledge sharing behavior. This study has limitations on several indicators of OCB and organizational learning culture while there are still other indicators, so the researcher recommends the necessity to practice other indicator that are not covered as a new research agenda in future. The results of the study indicate the direct effect of job attitudes on knowledge sharing behavior is still weak, so the researcher suggested a future research to test the organizational learning culture as a moderator variable that can provide strengthening of knowledge sharing behavior in other sectors such as in business or public sectors.

The most state revenue is from the tax sector. The government has tried its best to increase revenue from the tax sector from year to year. However, the development of tax variations by the government must not ignore the principle of equity. Likewise, in the imposition of e-commerce tax, the government is based on the principle of equity. To achieve these objectives this research uses an exploratory approach. With a qualitative explorative method this research produces explorative analytic data. Activities in analysing this include reducing the data obtained by looking at the concepts and development of the application of the principle of equity in the imposition of e-commerce tax and then presenting data that can provide definitions or explanations about the concepts or patterns studied in the study. The results of this study are the rejection of e-commerce actors against ministerial regulations that impose e-commerce tax because it is considered to have no principle of equity in the ministerial regulations. The existence of the principle of equity that is not considered in this ministerial regulation results in the e-commerce tax not working. Therefore, improvement of ministerial regulations governing the imposition of e-commerce tax must be made more holistic by applying the principle of equity in every joint of e-commerce tax provision.