Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-SPT terhadap kepatuhan wajib pajak dalam melaporkan SPT Masa PPN di Kantor Pelayanan Pajak Pratama Palopo. Jenis penelitian ini adalah penelitian kuantitatif. Analisis data menggunakan Uji Paired Samples Statistics, hasil penelitian menggunakan paired samples statistics menyimpulkan penerapan e-SPT Masa PPN berpengaruh signifikan terhadap kepatuhan wajib pajak di KPP Pratama Palopo, dimana nilai signifikansinya adalah 0,017. Dapat dilihat pula Rata-rata wajib pajak yang melapor SPT Masa PPN adalah sebesar 50,46% dan rata-rata yang melapor setelah adanya program e-SPT adalah sebesar 72,37%, hal ini menunjukkan bahwa kepatuhan wajib pajak meningkat setelah adanya program e-SPT.

This activity aims to provide knowledge and understanding of financial literacy through saving, to foster an interest in saving from an early age so that children get used to saving, as well as to provide examples of how to make piggy bank creations from bamboo. This activity was carried out in the tongkonan using the method of delivering socialization material then carrying out questions and answers, quizzes, and creatively making piggy banks from bamboo. From observations made in the field it was found that there was a lack of attention from parents in guiding children to learn to save from an early age. The results of this activity show change that have occurred in children such as children becoming interested in saving and some of them have started saving

Promotions done by an endorser through social media like Instagram doesn't only use by companies big in activity marketing them, but also can use to promote a product from local MSME brands for increased sale product online. Based on the amount variables and indicators used in research _, the approach sample representative used in the withdrawal sample, so that amount is as many as 80 to 160 respondents. The purposive sampling technique that became part of the non-probability sampling technique will be used for determining the respondents who become the sample. During the research, a set of questionnaires with choice 5 Likert scale answers will be given to the target respondent as the primary data source. After the research data is obtained, the data then will analyze for the validity and reliability test. After the data is found to be valid and reliable, the method of partial least squares (PLS) analysis will use to test the proposed hypothesis. Analysis performed statistics _ includes evaluation of the outer and inner models. The expected results and outcomes of the research produce a reference for the perpetrators MSME business in To do activity businesses that use endorsers as one of the methods for strengthening brand attitude when consumers To do decision online purchases. Research results this is at TKT 2. Results obtained from the study will be published in Accredited National Journal: Journal of Business Economics, State University of Malang Accredited Sinta 4 with p-ISSN: 0853-7283 and e-ISSN: 2528-0503 as outside Mandatory accepted and Journal Management Marketing of Petra Christian University Accredited Sinta 3 with p-ISSN: 1907235X and e-ISSN: 1907235X as outside additions submitted. And the 2021 National Seminar on Management and Business Economics (SNMEB) as an outside Additional.

The research question concerns the cash flow ratio as a measure of the company's financial success at PT. Astra Indonesia Tbk during 2018 - 2021. This research aims to examine PT. Astra International Tbk's cash flow ratio as a measure of the company's financial performance for the period 2018-2021. The research methodology employed in this method is descriptive quantitative research, or research techniques that describe data as numerical values. This research provided use of secondary data, mainly information gathered from the official website of the Indonesia Stock Exchange's records or archives. In 2018-2021, a ratio of operating cash flow to current obligations less than one indicates that the situation is not favorable. In 2018-2019, a ratio of operating cash flow to interest payments that is more than 1 is favorable. In 2018-2020, a ratio of operational cash flow to capital expenditure below one indicates that the situation is not good. In 2018-2021, if the ratio of operating cash flow to total debt is less than 1, the situation is not good. In the period between 2018 and 2021, the ratio of operating cash flow to net profit is good since it can exceed 1. The conclusion that can be drawn from the findings of this research is that the results of the five cash flow ratios listed above must still be examined, as values that are above the standard ratio are only 2 ratios and those that are below the standard ratio are 3 ratios. It indicates that PT. Astra International Tbk's financial performance is categorized as poor because it is unable to effectively manage its cash flow, resulting in an insufficient turnover between cash in and cash out so that in the long term PT. Astra will experience losses.