This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.

Pancasila education in Indonesia is claimed to be the main foundation for the formation of national character. This education aims to teach basic values which include diversity, justice, unity, democracy and humanity, which are the foundation for the characteristics and morality of the Indonesian nation.This article reviews the importance of Pancasila education in forming national character values. Students are taught to respect differences of opinion, respect human rights, and practice democratic principles in everyday life. This all aims to create citizens who are fair, just and have a democratic culture. Apart from that, Pancasila education also develops a sense of love for the country and humanism. Through this education, students are taught to appreciate Indonesia's cultural and natural riches, and have the enlightenment to contribute to preserving the environment and overcoming social problems among the people.This, Pancasila education is not only about theoretical knowledge, but also about the practice of values in everyday life.

General elections are a democratic process to directly elect representatives of the people. The process of organizing simultaneous elections will be held again in 2024. The potential for conflict will always accompany every stage of the election implementation. Both internal conflicts and external conflicts. For example, in the General Election Commission (KPU) of Jombang Regency, the conflict that arose was related to the problem of the recruitment system for the 2024 election adhoc body claimed to lack integrity. The purpose of this study is to describe the conflict in the recruitment of adhoc bodies as well as the efforts of the General Election Commission (KPU) of Jombang Regency in minimizing it. The research method uses descriptive qualitative with data collection techniques through document studies and in-depth interviews. The results of the research show that the potential for conflict in the recruitment of adhoc bodies is triggered by public disappointment so that they consider this institution to lack integrity, while efforts to minimize it include providing concrete data transparency.Pemilihan umum merupakan proses demokratis untuk memilih wakil rakyat secara langsung. Penyelenggaraan pemilu serentak kembali dilaksanakan pada tahun 2024. Proses penyelenggaraan pemilu akan selalu beriringan dengan potensi konflik. Baik konflik secara internal maupun konflik secara eksternal. Sebagai contoh di Komisi Pemilihan Umum (KPU) Kabupaten Jombang, konflik yang muncul terkait permasalahan sistem perekrutan badan adhoc pemilu 2024 diklaim tidak berintegritas. Tujuan penelitian ini untuk menggambarkan konflik dalam perekrutan badan adhoc sekaligus upaya Komisi Pemilihan Umum (KPU) Kabupaten Jombang dalam meminimalisirnya. Metode penelitian menggunakan deskriptif kualitatif dengan teknik pengumpulan data melalui studi dokumen dan wawancara yang mendalam. Adapun hasil dari penelitian menunjukkan potensi konflik perekrutan badan adhoc dipicu oleh kekecewaan masyarakat sehingga menganggap lembaga ini tidak berintegritas, sedangkan upaya untuk meminimalisir antara lain dengan memberikan transparansi data yang konkret.

Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ??are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.

Examination and test panscore is an important process in educational evaluation that aims to measure students' understanding and achievement in various areas of knowledge. However, the challenge of ensuring the validity and reliability of tests is often a major concern for evaluation instrument developers. This paper discusses the approach used in the examination and panscorer of the test to improve the validity and reliability of the evaluation results. This approach involves steps such as careful test design, development of quality test items, validity and reliability testing, and analysis of test result data. One of the important aspects of test checks is careful test design. This involves selecting a test format that is appropriate for the purpose of evaluation, as well as the preparation of instructions that are clear and understandable to students. In addition, the development of quality test items is also necessary to ensure that the test can accurately measure the desired knowledge and skills. This process involves thoroughly testing test items to ensure fit with the curriculum and fit with the desired level of difficulty. Once the test is designed and the test items are developed, the next step is to test the validity and reliability of the test. Validity refers to the extent to which a test can measure what it is supposed to measure, while reliability refers to the extent to which a test can produce consistent results over time. This testing can involve gathering data from a variety of sources, including statistical analysis and review by experts in the field. Finally, the analysis of test result data is an important step in understanding the evaluation results. It involves using statistical methods to identify patterns and trends in the data, as well as interpreting test results to make relevant conclusions about student achievement. By using this approach in examination and test pansora, it is hoped that the results of education evaluation can become more valid and reliable, thereby providing more useful information for education stakeholders.
 

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.
 

Character cultivation is a form of human activity in which there are actions that educate and are intended for the next generation. The aim of character education is to continuously improve the individual's self and train their abilities in order to lead a better life. Character education helps improve students' academic achievement. Some children cannot form a strong character for themselves elsewhere. Can form individuals who value and respect other people and can live in a pluralistic society. At this time, the very high flow of globalization often has negative impacts. Many students today are experiencing a moral crisis which results in negative behavior in society. For example, violence, relationships and manners. The role of parents, teachers and the community is very much needed in this case to guide and monitor the flow of globalization so that students can make the best use of this era of globalization.

A monophage herbivorous insect called S. pectinicornis can be utilized to biologically control the weed Pistia stratiotes.  Insect mass reproduction followed by release into the target weed area is one technique that can be used. The quality of the feed must be taken into consideration during maintenance in order to increase the fitness of S. pectinicornis insects and enable them to function at their best.  The fertilization procedure can improve the nutritional value of P. stratiotes as a feed source. The experiment involved applying NPK fertilizer to P. stratiotes at 6 different levels: 0 g (control); 5 g; 10 g; 15 g; 20 g; and 25 g.   The findings demonstrated that when NPK fertilizer was applied to Pistia stratiotes, S. pectiniconis larvae, pupae, and imago had a better chance of surviving than controls. S. pectinicornis showed improved insect growth and development since its lifespan was shorter than controls at every developmental stage. The ideal NPK fertilizer dose for maintaining Pistia stratiotes as feed during S. pectinicornis propagation is 15g/20 L of water.

Previous research or relevant research is very important in research or writing scientific articles. Previous research or relevant previous research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews Islamic Education Management influencing the Education System, Education Management and Education Personnel. The purpose of writing this article is to build a hypothesis for further development. The results of this literature review article are: First, educational personnel influence Islamic education management, second, educational management influences Islamic education management, and third, the education system influences Islamic education management.

Companies today are faced with a variety of opportunities and threats. Entrepreneurs are starting to be pressured to innovate, minimize operational costs, and perform well in their business. An increase in sales can be said to be a series of activities to increase the release of products through buying and selling activities. This service aims to share a technology development to increase sales in the beret hat convection MSME business in Ngudi Hamlet, Punggul Village, Gedangan District, Sidoarjo Regency. The method used as basic research for this service activity is Participatory Action Research (PAR). The result of this activity is the establishment of Shopee and Tokopedia accounts that have been developed regarding business descriptions and photos of attractive products. The author emphasizes the spirit of entrepreneurship in the era of more and more competitors by utilizing social media and e-commerce.