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This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

The concept of beauty currently circulating in society is having white skin. There are a number of whitening products that contain dangerous ingredients such as mercury and hydroquinone that are not permitted by BPOM. Beauty products are currently being discussed, not only because of the products that are flooding the market, but also because of the impact of using these products. This research aims to analyze the quality of HN skincare products based on student perceptions in a business context. This research method uses descriptive quantitative. The sample used was 181 Bina Bangsa University students who were willing to become respondents and were taken randomly. The results of this research show that as many as 8 questions significantly show that Bina Bangsa University students do not use and are less interested in using HN products on the grounds that they are dangerous.