Understanding data processing for young researchers such as students is crucial to completing the final assignment. An important phase in determining research results after data collection in the field is completed is the data processing stage. This stage is often an obstacle for novice researchers due to the limited development of materials from lectures that have been attended previously. Therefore, this community service becomes a medium for solving problems, namely by holding data processing training carried out in the form of a workshop. This data processing workshop is used for data collected through secondary data and primary data which is carried out in providing materials and practices. This workshop uses the SmartPLS software tool, starting with an introduction to the software, terms of use, and data processing practices. This activity is carried out within the STIE Totalwin environment, namely by forming a community service team as a resource person and the activity implementation committee. The training that was carried out can be followed well. The implementation of the data processing workshop can be carried out and run smoothly. The benefits of this activity are felt by all parties involved in this workshop.

The purpose of this study was to examine and analyze the effect of the application of e-SPT, Tax Knowledge, Tax Socialization, Taxpayer Awareness and Tax Sanctions on Tax Reporting Compliance (Case Study on MSMEs in Semarang City). This study uses a survey method with quantitative data obtained by distributing research questionnaires directly and indirectly to 250 respondents as MSME taxpayers and using a Likert scale of 1-7. The data analysis technique used multiple linear regression analysis technique. The results of this study indicate that the application of e-SPT has a positive effect on tax reporting compliance and Tax knowledge has no effect on tax reporting compliance. Tax socialization has no effect on tax reporting compliance, Taxpayer awareness has a positive effect on tax reporting compliance and Tax Sanctions have a positive effect on tax reporting compliance.
 

This study aims to determine the effect of money ethics on tax evasion, with intrinsic religiosity, materialism and gender as moderating variables. This study uses a survey method and the population is an individual taxpayer who has a NPWP and who is domiciled in Central Java. The data used consists of primary data, which comes from distributing questionnaires to individual taxpayers who have a NPWP and who are domiciled in Central Java and use a 1-7 linkert scale. The data analysis used is stepwise regression analysis. The results of this study are that there is a significant positive effect between money ethics on tax evasion. Materialism is able to weaken the relationship between money ethics and tax evasion. Likewise, gender is able to strengthen the relationship between money ethics and tax evasion. Meanwhile, intrinsic religiosity is not able to moderate the relationship between money ethics and tax evasion.