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This study aims to understand the process of social ethics formation among children in Talian Kereng Village in response to the influence of modernization and technological advancements. The research was conducted through a Community Service Program (KKN) that involved in-depth interviews and direct observations of the social lives of children in the village. The findings reveal that the role of family, community leaders, and religious institutions is crucial in instilling social ethical values in children from an early age. In this village, community leaders and religious figures are still highly respected and seen as role models in preserving traditional values. However, significant challenges arise from technological advancements, particularly the use of social media, which influences the perspectives and behavior of children. Many children are becoming influenced by social media content that does not always align with local norms. Additionally, the lack of parental involvement in upbringing, either due to their busy schedules or limited knowledge of parenting in the digital era, exacerbates this situation. Economic disparities also contribute to differences in children's access to technology, ultimately affecting the extent of their exposure to these influences. This study recommends a comprehensive approach that combines formal education, family roles, and community control over the impact of technology. Furthermore, the reinforcement of religious values and local traditions must be strengthened to address the challenges of modernization. In this way, positive social ethics can continue to be preserved and instilled in the younger generation of Talian Kereng Village

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.