This study aims to analyze the tax compliance of MSMEs after the issuance of Government Regulation No. 23 of 2018. This research is a qualitative research using a phenomenological approach. The Informants were determined using the purposive sampling method. Data was collected by interview and triangulation techniques. Data analysis used was the model of Miles and Huberman is data reduction, data display and conclusions. The results showed that the compliance of MSMEs in Padang City was still low. This is caused by the lack of tax knowledge. It suggests tax officer enhance socialization ad to educate taxpayer.

The high unemployment rate is certainly different from the goal of SMK, which should be a ready-to-work workforce. It is influenced by the lack of employment opportunities and the weak competence of graduates in the field of expertise. In addition, qualified educators are needed so that they can improve students' competencies and skills. This study aims to analyze the competency needs of vocational students for the world of work. This alternative can be seen from the curriculum used by Vocational High Schools and the competencies produced by the needs of the world of work oriented to the standards of the Indonesian National Qualifications Framework. This type of research is qualitative. The method used in this research is the Mixed Method, by combining quantitative research and qualitative research. The instrument used in collecting data is a questionnaire. The data analysis technique used the respondent achievement level (TPR) with the Milles and Huberman model. The results of this study indicate a weakness in the competence of SMK graduates to the competence needs of the world of work, with a percentage gain of 45.61%. These weaknesses appear in the skills possessed by students to the needs of the world of work. It means that there is a need for improved analysis to be in the good and excellent categories in the future. The competence of SMK graduates can refer to the competency needs that exist in the world of work and reduce unemployment at the SMK level.

This research aims to find out the implementation of work attitudes based on the business world, the industry, and the world of work in the curriculum used by vocational high schools, where the work culture is a work attitude that prospective workers must own in entering the workforce. The realization of this work culture is seen from several indicators such as the application of work culture needed in schools, the existence of Links and Matches with the needs of the world of work, interpersonal skills owned by students, and intrapersonal abilities possessed by students who are realized in the 5R work culture (Concise, Neat, Resik, Care and Rajin) that apply to the school curriculum. The method used in this research is the Mixed Methode method, combining quantitative research and qualitative research. The study was conducted using instrument questionnaires and structured and open interviews involving respondents from educational institutions and the world of work under the auspices of the Indonesian Electrical and Mechanical Contractors Association. The data analysis technique used is the Milles and Huberman model Likert scale by looking at the percentage generated on the indicator of the competence of the world of work in the good category of 63.73%. But this must remain a thing that needs to be considered and maintained by vocational high schools to produce graduates of good character and a good working culture.