The profession of bank employees is an honorable one and carries great responsibility in maintaining the stability of the financial system and public trust. In carrying out their duties, bank employees are subject to legal protections and strict banking codes of ethics. However, in reality, violations of the code of ethics do sometimes occur, caused by various factors ranging from weak internal supervision to a lack of understanding of professional ethics itself. Therefore, this research aims to examine in depth the conceptualization of professional ethics for bank employees. The research method used is library research and internet searching. Data collection techniques were carried out by reviewing various sources of information, such as legal books, scientific journals, legislation, and other credible sources relevant to the issues studied. The results of the study indicate that the code of ethics for bank employees is a set of moral principles that serves as the foundation of personal integrity and professional behavior.

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.