This research of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.

This study aims to analyze the effect of product quality on customer loyalty either directly or through mediation of customer satisfaction. Causality design is used to determine the causal relationship between research variables with a quantitative research approach. Purposive sampling technique was used to determine the research sample in order to obtain as many as 110 Renault customers in PT Maxindo Mobil Indonesia BSD Tangerang. Data analysis was carried out using path analysis with SPSS version 26 program. The results showed that product quality directly had a positive and significant effect on customer satisfaction and customer loyalty, customer satisfaction could also play an intermediary variable so that product quality variables indirectly had a positive and significant influence. to customer loyalty.

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.