This study aims to empirically examine the effect of tax sanctions, service quality and tax socialization on taxpayer compliance in paying motor vehicle taxes in the city of Semarang. The population of this study is all motor vehicle tax payers in the city of Semarang. The sample used in this study were 96 respondents.In this study using a purposive sampling. Then the data collection method is through questionnaires and data analysis using SPSS 21. The results of this study indicate that all independent variables, namely tax sanctions, service quality and tax socialization have a positive and significant effect on taxpayer compliance (Y) partially or simultaneously (together).
Keywords: Tax Sanctions, Service Quality, Tax Socialization and Taxpayer Compliance

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.

This study's objective is to examine the influence of servant leadership on turnover intention and the impact of organizational affective commitment as a mediator between these two relationship constructs. This investigation employs a quantitative methodology by surveying restaurant employees in Surabaya using questionnaires. Utilizing Structural Equation Modeling Partial Least Square (SEM PLS), the collected survey data were analyzed. 78 restaurant employees participated in this investigation as respondents. According to the findings of this study, servant leadership and affective organizational commitment have a significant negative effect on turnover intention. In addition, affective organizational commitment can substantially and negatively moderate the relationship between servant leadership and turnover intention. In this research, both theoretical and practical implications are discussed.

Factors Influencing Economic Growth on the Growth of Sharia Stock Investors in Indonesia in 2015-2021
 Stocks have recently been increasingly in demand by the majority of people in Indonesia, many phenomena have occurred including economic problems, crises, politics, and others, but these fluctuations do not affect people's interest in buying Islamic stocks. This study aims to determine the effect of the dollar exchange rate, inflation, and economic growth on the growth of stock investors in Indonesia.
This type of research is descriptive research which is analyzed using quantitative analysis. The data used are the financial reports of Islamic banks in Jambi through the Financial Services Authority (OJK), in the period from March 2015 to December 2021. The prerequisite analysis test was carried out using the normality test, muticolinierity, heteroscedasticity, and linearity tests. Furthermore, the data were analyzed using multiple linear regression analysis.
Based on the results of the study, it can be concluded that during the period from 2015 to December 2021, the dollar exchange rate has no significant effect on the growth of Islamic stock investors and inflation has a significant negative effect on the growth of Islamic stock investors in Indonesia, GRDP has a significant effect on the growth of stock investors in Indonesia. and simultaneously the Dollar Exchange Rate, Inflation, and Economic Growth are significant for the Growth of Stock Investors in Indonesia.

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that tax aggressiveness is simultaneously influenced by tunneling incentives, thin capitalization, financial distress, and earnings management. Partially, thin capitalization, financial distress, and earnings management have a positive effect on tax aggressiveness, but tunneling incentives have no effect.

This study examines the effect of leverage, liquidity, capital structure and operational efficiency on profitability. The population in this study were all banking companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection used the purposive sampling method and 126 samples were obtained. The results of the research show that the variables of liquidity and capital structure have an effect on profitability but leverage and operational efficiency have no effect on profitability. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS.

ABSTRACT
This research delves into theipinfluenceipof profitability, ipcompanyipsize, ipand iptax rates on the capitalipstructure of mining sectoripcompanies listedipon the Indonesian Stock Exchange between 2019 and 2022. The sample selection involved the purposive sampling method, yielding 112 samples for analysis. Theipfindingsiprevealithat profitability and firmisize significantly affectitheicapital structure,iwhile tax rates do not exhibit a significant impact. Data collection was performed quantitatively, and multipleislinearisregression analysis was employed for data processing. The financial reports used for analysis were obtained from theiIndonesiaiStockiExchange via the idx.co.id website and processed using SPSS
 

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.