This research aims to understand the effectiveness and contribution of BUMD profits to Bandung PAD, as well as the obstacles faced and the efforts made to increase profits. The type of research used is a mixed method. The population of this study is BUMD in Bandung City, and the sampling technique used is a saturated sample. The data types used are the literature data and the subject data. The data sources used are second-hand data and original data. The data analysis techniques in this study include effectiveness analysis and contribution analysis. The results of data analysis show that the effectiveness of the profit of the Bandung City BUMD is still in the ineffective category, with a very minimal contribution. There are obstacles faced by Bandung City BUMD in increasing profits, namely company management, business capital capabilities, asset maintenance, service capabilities, tariffs, and human resources. Efforts are being made by BUMD Bandung City to overcome this and to increase profits, namely by reducing operational costs, developing the use of information technology, maintaining and utilizing assets optimally, providing convenience in service, increasing employee competence.

<em><span lang="IN">The effect of changes in tax rates on income taxpayer compliance is addressed in this research. The analysis used the quantitative comparative approach and the population is the tax offices (KPP) within the scope of the Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jabar 1. The data collected using purposive sampling are secondary in the form of tax revenue reports and taxpayer compliance, which is 18 months each, before and after the regulation implemented. Descriptive statistics, normality test as well as Wilcoxon signed rank test are used to the data analysis techniques used. The renewal is the reduction to 0.5 percent of the final income tax rate that is the purpose of Law No. 23 of 2018 enactment. The finding reveals that the changes in tax rates have a significant effect on taxpayer compliance. This outcome is expected to be a consideration in future policymaking related to the tax rate.</span></em>

This study aims to determine the implementation of CSR which has received awards from various institutions and how the impact it produces. This research is a case study at PT Kereta Api Indonesia (Persero), the method used is descriptive qualitative with primary and secondary data. The results of the study show that PT KAI focuses its CSR implementation on the priority categories of the Ministry of BUMN. PT KAI's CSR program includes the classification of corporate social marketing, corporate philanthropy, and socially responsible business practice. The impact from the qualitative side, to the community provides technical facilities, protected natural environment, as well as social activation. And to the company produces a reputation and positive image.

The purpose of this study was to determine the effect of EVA and MVA on stock returns. The population used the Consumer Goods Industry sector companies listed on Bursa Efek Indonesia in 2018-2020. Sample selection used purposive sampling method using certain criteria. In analysing the research data used multiple linear regression analysis techniques. Based on the results it was found that partially with the t-test EVA had a significant on stock returns, while MVA had no significant on stock returns. Simultaneously with the F-test, EVA and MVA have a significant effect on stock returns.

Tapping box merupakan sebuah perangkat keras untuk mendukung pembayaran.dan pelaporan transaksi.pajak.daerah.secara online yang tercantum pada PERWALI.Kota.Sukabumi nomor 37 Tahun 2018 dan untuk mendukung sistem pemungutan pajak di Kota Sukabumi yaitu self.assessment.system atau dibayar oleh wajib pajak itu sendiri, Penelitian.ini bertujuan untuk mengetahui bagaimana penerapan tapping box, mengevaluasi penerapan perangkat tapping box dan mengetahui dampak dari penerapan perangkat tapping box dalam penerimaan pajak.hiburan, pajak.restoran, pajak hotel, dan pajak.parkir di Kota Sukabumi. Jenis penelitian menggunakan.metode penelitian.kualitatif dengan.pendekatan deskriptif. Teknik pengumpulan data yang dilakukan yaitu dengan wawancara, observasi, dan dokumentasi, dengan model evaluasi menggunakan End User Computing Satisfatcion (EUCS). Hasil dari penelitian yang dilakukan, (1) perangkat tapping box (hardware) sudah memenuhi 8 karakteristik yang wajib ada pada sebuah sistem, sampai dengan triwulan I tahun 2022 perangkat tapping box sudah diterapkan sebanyak 42 perangkat pada wajib pajak di Kota Sukabumi. (2) Evaluasi EUCS ditemukan bahwa software yang digunakan untuk membantu jalannya tapping memberikan kelengkapan, kemudahan, dan ketepatan waktu yang sudah memenuhi kebutuhan pengguna (brainware), hanya keakuratan data yang dihasilkan tidak mencapai 100%. (3) Dampak penerapan tapping box sangat berpengaruh dalam penerimaan pajak hiburan, pajak restoran, pajak hotel, dan pajak parkir di Kota Sukabumi, tetapi pada masa pandemi covid-19 penerapan tapping box tidak memiliki dampak terhadap peningkatan pajak daerah di Kota Sukabumi.