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The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

This study of college services consumers aims to determine several aspects of the service marketing mix of the decision to choose college x in Purwokerto, Indonesia. Furthermore, this study uses emotional branding moderation on aspects of the marketing mix on the selection decision. Emotional branding aspects were studied to determine customer emotional involvement, pride, emotional relationships, and expectations of the selected educational service products. Using a questionnaire with a Linkert scale, the study explored information from 300 student respondents who registered at college x in Purwokerto, Indonesia. Furthermore, the questionnaire data received were processed using the Smart-PLS 3.0 analysis tool. The results of the analysis of emotional branding were unable to moderate the relationship between promo si, price, place, process, and customer service to choose college x in Purwokerto, Indonesia during the Covid-19 periods. Promotions and places or locations. Other aspects do not affect. This condition indicates the importance of promotion and proximity to location when choosing a tertiary institution during the Covid-19 period. Promotion needs to be improved at tertiary institutions x in Purwokerto Indonesia, as done through online media and social media. Research on the emotional branding of College services has not been done much. This research complements the information and adds to the repertoire of research on emotional branding, brand equity, and emotional brand service products.

Overcoming the impact of the Covid pandemic on Islamic banking in Indonesia, management must take strategic steps based on predictions and previous performance identification. Identify performance, information on the factors that affect the performance of Islamic banking in Indonesia is needed. Several aspects that are considered to affect Islamic banking performance that management must consider are capital, liquidity aspects, credit risk, and efficiency. This research examines the influence of the aspects of capital (Capital Adequacy Ratio and Third Party Funds), liquidity (Finance to Debt Ratio ), credit risk (Non-Performing Financing).) and operational efficiency (BOPO) on the performance of Islamic banking in Indonesia 5 (five) years before the Covid pandemic occurred in Indonesia (2015-2019). The results showed that these five aspects had a simultaneous effect on Islamic banking performance in Indonesia, with a termination coefficient of 94.4%. Of the five variables, CAR, FDR, NPF, and BOPO significantly affect performance, while TPF has no significant effect on performance (Return on Assets).

The Entrepreneurship Education Program (EEPs) of Indonesia’s higher education has not been effective. The study aims to identify the extent to which EEPs in Indonesia was developed and propose several alternative schemes. The research uses the methodology of traditional narrative literature review and interviews with young entrepreneurs as the output of the EEPs higher education program in Indonesia. The analysis technique is done with an interactive model with steps of data collection, data reduction, data presentation, verification, and conclusions.  The literature study is intended for the latest research information that evaluates the effect of EEPs on the formation of EM and the formation of new entrepreneurs. Furthermore, the information is verified by the results of the interview data processing. Entrepreneurship education for multidisciplinary students, business incubators, funding provision, and program sustainability studies is the result of research as a proposal for the development of higher education EEPs. This program is part of a long-term solution to addressing labor problems in Indonesia.