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Abstract. This study focuses on tax compliance behavior that is emphasized in the viewpoint of government and individualistic taxpayers. Taxpayer compliance has always been an interesting issue and is still debatable in previous research. The democratic involvement of taxpayers still creates a reluctance to pay taxes so that non-compliance efforts still occur. This research tries to test the aspect of legality, modernization of tax system, service quality of tax officer and intellectual taxpayer toward taxpayer compliance and tax evasion. This research is a primary research conducted through the distribution of questionnaires in the convinience of taxpayers registered in the East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax authorities have an effect on taxpayer compliance, and taxpayer compliance also affects tax evasion. whereas, the variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer complianceKeywords: Legal Aspect; Intellectual; Tax Compliance; Tax evasion Abstrak. Penelitian ini berfokus pada perilaku patuh pajak yang ditekankan pada sudut pandang pemerintahan dan individualistik wajib pajak. Kepatuhan wajib pajak selalu menjadi isu yang menarik dan masih menimbulkan perdebatan pada penelitian sebelumnya. Keterlibatan wajib pajak secara demokratis masih menimbulkan keengganan untuk membayar pajak sehingga upaya ketidakpatuhan masih saja terjadi. Penelitian ini mencoba menguji aspek legalitas, modernisasi sistem perpajakan, kualitas layanan aparat pajak dan intelektual wajib pajak terhadap kepatuhan wajib pajak dan penggelapan pajak. Penelitian ini merupakan penelitian primer yang dilakukan melalui penyebaran kuesioner secara convinience pada wajib pajak yang terdaftar di kantor pajak wilayah Jawa Timur. Responden penelitian ini sebanyak 252 wajib pajak orang pribadi. Pengujian dilakukan dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel legalitas dan kualitas layanan aparat pajak berpengaruh terhadap kepatuhan wajib pajak, dan kepatuhan wajib pajak juga mempengaruhi penggelapan pajak. sedangkan, variabel modernisasi sistem perpajakan dan intelektual wajib pajak berpengaruh tidak signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Aspek Legal; Intelektual; Kepatuhan Pajak; Penggelapan Pajak

Taxpayer compliance has always been an interesting issue and is still debatable in previous research. This study aims to examine the effect of aspects of legality, service quality, modernization and intellectual to compulsory compliance as well as the influence of taxpayer compliance against tax evasion efforts. This research is a quantitative research with primary data which is done by distributing questionnaires in convinience to taxpayers registered in East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax officials affect taxpayer compliance, and taxpayer compliance also affects tax evasion efforts. The variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer compliance.

Abstract - Small and medium enterprises (SMEs) are the important factor for increasing the country's economic growth. Since the accounting standard of financial equity without public accountability (SAK-ETAP) has been adopted per January 2010, it is really challenging for the SMEs in their businesses. This study tries to test empirically the effect of internal and external factors on the SMEs' understanding towards SAK-ETAP. It also tests the effect of the SMEs understanding towards SAK-ETAP on tax compliance with the self assessment as the intervening variable. This study uses primary data in which the data collection was done using questionnaires distributed to 130 respondents of SMEs in Sidoarjo and Surabaya cities. The test analysis was done by means of crosstab, independent sample test, and regression. It shows the personal factors have significant effect on the SMEs understanding towards SAK-ETAP. Among the findings, it was also found that the different perception is due to the incomprehensive understanding towards the regulation. Thus, the understanding of SAK-ETAP has no effect yet on the tax compliance. This is due to their habit of using the third party for making financial report and tax compliance as well as the feeling that the tax compliance is considered coercive.

Background: Mental health disorders, namely anxiety and depressive symptoms, are common in pregnant women due to physical and hormonal changes. Social support, family environment conditions and the neighboring social environment are components of social capital that contribute to the health of pregnant women. The Indonesia Healthy Family-Program Approach (HIP-FA) supports efforts to empower families to provide social support to pregnant women, thereby increasing self-efficacy in pregnancy that will lead to giving birth to healthy babies. This paper aims to describe the social capital and efficacy of pregnant women. Method: This study was a qualitative study that described social capital, empowerment, and self-efficacy of pregnant women during pregnancy. The article search was through PubMed, ProQuest, and Google Scholar databases. The keywords used to search the articles included: pregnant women, self-efficacy, social capital, and empowerment. The author examined and synthesized various kinds of literature that were closely related to social capital in providing self-efficacy for pregnant women. Results: Social capital affects health and is the main determinant of health. The important social capital is social support for pregnant women by empowering families to give better attention during pregnancy. A healthy Indonesian program with a family approach (HIP-FA) is organized in order to increase the government's attention in overcoming health problems by involving family directly in planning activities, monitoring and evaluation processes, so that the families understand well the health problems of pregnant women in their families and can provide social support in dealing with mental health disorders of pregnant women and increasing self-confidence to be mothers and parent. Conclusion: Social support is a social capital that can improve family empowerment by paying more attention to the health of pregnant women. Social capital in the form of family cohesion and family environment can improve the self-efficacy of pregnant women and prevent pregnancy complications to prepare for the birth of a healthy baby.

Previous research related to social responsibility (CSR) and corporate financial performance (CFP) refers to different theoretical underpinnings. This study uses two different perspectives, namely stakeholder theory and resource based theory. This study focuses on the banking industry listed on the Indonesia`s stock exchange period 2008-2015. Bank Indonesia as a major central bank, which has big authority, has set a bank soundness rating since 2011. This provision encourages banks to improve their management and meet these requirement thus CSR and CFP are important indicators. The findings of this study indicate that CSR has a significant influence on CFP, and CFP also has a significant effect on CSR. The size of the influence of both is still determined by the size of the company, the composition of corporate funding sources and government intervention

Bank Indonesia demands that the national banks should improve their transparency of financial condition and performance for public in line with the development of their products and activities. Furthermore, the banks' financial statements of Bank Indonesia have become the basis for determining the status of their soundness. In fact, they tend to practice earnings management in order that they can meet the criteria required by Bank Indonesia. For internal purposes, the initiative of earning management has a positive impact on the performance of management.However, for the users of financial statements, it may differ, for example for the value of company, length of time the financial audit, and other aspects of tax evasion by the banks. This study tries to find out 1) the effect of GCG on Earnings Management, 2) the effect of earning management on Company value, the Audit Report Lag, and Taxation, and 3) the effect of Audit Report Lag on Corporate Value and Taxation. This is a quantitative research with the data collected from the bank financial statements, GCG implementation report, and the banks' annual reports of 2003-2013. There were 41 banks taken using purposive sampling, as listed on the Indonesia Stock Exchange. The results showed that the implementation of GCG affects the occurrence of earning management. Accounting policy flexibility through earning management is expected to affect the length of the audit process and the accuracy of the financial statements presentation on public side. This research is expected to provide managerial implications in order to consider the possibility of earnings management practices in the banking industry. In the long term, earning management is expected to improve the banks' competitiveness through an increase in the value of the company. Explicitly, earning management also affects the tax avoidance; therefore, the banks intend to pay lower taxes without breaking the existing legislation Taxation Provisions.

This study aims to examine the variables of tax knowledge, accounting knowledge and tax awareness of the intentions and motives of behaving tax obediently on individual taxpayers in the Regional Office of Directorate General of Taxes East Java Indonesia. Subservient behavior within the taxpayer is influenced by their intellectual personality. When taxpayers have high knowledge, good perceptions of government, and high tax awareness ,it will have the effect on creating voluntary compliance. The respondents who are willing to fill out the questionnaire is 176 people. Tests conducted include the validity and reliability test, classical assumption test and hypothesis testing. The results of hypothesis 1 testing, with regression test shows that the variables of accounting knowledge and tax awareness have influence on the intention of tax obedient behavior. whereas, the result of hypothesis testing 2 shows only the variable of tax awareness that has an effect on the motive of behaving obediently tax. This suggests that various ongoing improvement efforts undertaken by the government are still not optimal in creating voluntary taxpayer compliance.

This study aims to create a sustainable evaluation design that can be used as a feedback to assess the financial and non-financial performance of the SMEs after exhibition and to assess the nonfinancial performance of the Exhibition Organiser. The research method was conducted based on case study on the SMEs who were participants of the exhibition organised by the government of East Java Province. The result of this study is a sustainable evaluation design that expected to improve the performance of SMEs in order to improve competitive advantage. The result can also be utilised by the government, state owned enterprises, and private companies as SMEs'facilitator to assess whether the exhibition has met the expectation; then, this will be used as a consideration if the SMEs would like to join the future exhibition

This study aims to create a sustainable evaluation design that can be used as a feedback to assess the financial and non-financial performance of the SMEs after exhibition and to assess the non-financial performance of the Exhibition Organiser. The research method was conducted based on case study on the SMEs who were participants of the exhibition organised by the government of East Java Province. The result of this study is a sustainable evaluation design that expected to improve the performance of SMEs in order to improve competitive advantage. The result can also be utilised by the government, state owned enterprises, and private companies as SMEs facilitator to assess whether the exhibition has met the expectation; then, this will be used as a consideration if the SMEs would like to join the future exhibition. Keywords Communication Encounter Experiences; Service Encounter Experiences; Usage Encounter Experiences; Relationship Outcomes; Performance of SMEs

The water hyacinth handicraft business is one of the handicraft businesses in the city of Surabaya that is able to introduce its products to foreign countries. This business has been initiated since 2008 and has a broad product market. However, the main problem faced by partners is that the administration of bookkeeping is not structured and stable due to resource constraints, non-routine operations and the owner's focus on production activities. This community service activity is carried out to be able to help partners compile financial reporting in a structured and steady manner. Community service activities that have been carried out include interviews with partners to understand the business processes of handicraft businesses, business management assistance, especially recording business partners' transactions, and the preparation of SOPs and draft Simple Business Accounting Handbooks. The results of the community service activity implementation team have been able to complete community service activities with the results obtained in the form of 1) increased awareness and understanding of partners about the importance of bookkeeping for business operations, 2) the preparation of simple financial statements that are useful for partners, 3) the compilation of SOPs and the draft Guidebook Simple Craft business. Community service activities in the future need to be developed further so that more and more business people belonging to independent or beginner businesses can develop businesses well and sustainably. Therefore, the support of the government and academia is needed. Keywords: Handicraft Business, Financial Reporting, Interview, assistance

This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive, audit quality, multinationality, foreign ownership, and company size on transfer pricing. This research population is all manufacturing companies that list at Indonesia Stock Exchange on the period of 2016-2018 but the collected data are on a period of 2015-2019. The sampling technique uses a purposive method to obtain 275 samples in the observation period of 2016-2018. The method of this research involves descriptive statistic test, classical assumption test, and hypothesis test. A regression test is used for testing the hypotheses. The result of the research shows that tax avoidance, debt covenant, and company size have a significant effect on transfer pricing decision. The factors are multinationality, foreign ownership and audit quality also have a significant effect on transfer pricing decisions. Meanwhile, bonus mechanism and tunneling incentives do not significantly affect transfer pricing decisions. Conclusions from this research is a lot of factors involved in the transfer pricing decision. One from inside the company and the others from an outside company. Transfer pricing is a tool to achieve certain goals. The purpose of transfer pricing can be categorized as internal goals and external goals. The manufacturing companies when deciding about transfer pricing must be careful because there are two perceptive about transfer pricing. One perceptive from a business that transfer pricing is something useful because a company can save money related tax but the other perceptive from the government side, transfer pricing has believed to be able to have reduced or even disappearing potential for a country's tax revenue.

This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive, audit quality, multinationality, foreign ownership, and company size on transfer pricing. This research population is all manufacturing companies that list at Indonesia Stock Exchange on the period of 2016-2018 but the collected data are on a period of 2015-2019. The sampling technique uses a purposive method to obtain 275 samples in the observation period of 2016-2018. The method of this research involves descriptive statistic test, classical assumption test, and hypothesis test. A regression test is used for testing the hypotheses. The result of the research shows that tax avoidance, debt covenant, and company size have a significant effect on transfer pricing decision. The factors are multinationality, foreign ownership and audit quality also have a significant effect on transfer pricing decisions. Meanwhile, bonus mechanism and tunneling incentives do not significantly affect transfer pricing decisions. Conclusions from this research is a lot of factors involved in the transfer pricing decision. One from inside the company and the others from an outside company. Transfer pricing is a tool to achieve certain goals. The purpose of transfer pricing can be categorized as internal goals and external goals. The manufacturing companies when deciding about transfer pricing must be careful because there are two perceptive about transfer pricing. One perceptive from a business that transfer pricing is something useful because a company can save money related tax but the other perceptive from the government side, transfer pricing has believed to be able to have reduced or even disappearing potential for a country's tax revenue.

Background:One of the policies in health to achieve IndonesiaSehat 2010 was the development of desa siaga that wasbased on Decree of Ministry of Health number 564/MENKES/SK/VIII/2006 regarding the guidance on the implementation ofDesa Siaga. Desa Siaga is a community based health effortthat involved community self funding agency such as PKK,religious organization, and private sector.Method:This was a qualitative descriptive research that usedexplanatory analysis with case study design. The researchinformant was district government, health office, communityleaders and public figure as well as health care provider. Thedata was collected with interview, observation anddocumentation. Data analysis was conducted with case studyanalysis.Result: This research showed that the implementation of DesaSiaga was with top–down method that used social mobilizationapproach. The district government and community was verymuch supporting the policy of Desa Siaga. Difficult geographiclocation, limited human resources in health and limited fundingwere the main obstacles in the implementation of Desa Siagapolicy and health service referral. The main problem of referralimplementation was transportation and funding. The readinessof community and village aparatur to assist the poor communitywas still very minimum.Conclusion: This research proven that Desa Siaga programwas very important for community in the district of Yapenarchipelago. Nevertheless, difficulties in geographiccondition,limited human resources in health as well as limited fundinghas resulted in difficulties in the implementation of Desa Siagapolicy and health service referral in the district of Yapenarchipelago. The regional and central government have notbeen able to respond to the needs of Desa Siaga.Keyword: Policy Implementation, Desa siaga, Papua.

Abstract Dengue Haemorrhagic Fever (DHF) was still a public health problem that has been more than 20 years with various efforts. Community participation was great for reducing the incidence of DHF. Community empowerment will greatly assist the government in succeeding DHF preventive efforts so that DHF can be controlled. The method used in this study was a literature study that examines the various references closely related to community empowerment in the control of DHF diseases. References examined come from the results of research both from within or abroad, books and official reports issued within a period of not more than 10 years. The number of literature studied was 35 literatures.Community empowerment in the control of DHF was necessary because the government can not run alone in efforts to control DHF. All programs that were rolled out will be useless if the community was not involved in planning, monitoring and evaluation processes. This is because DHF was related to environmental problems in which humans were involved in creating an enabling environment for the spread of DHF Community empowerment in . DHF control was important to support the implementation and sustainability of DHF control program. Abstrak Demam Berdarah Dengue (DBD) masih merupakan masalah kesehatan masyarakatwalaupun sudah dikendalikan lebih dari 20 tahun dengan berbagai upaya. Peran sertamasyarakat sangat besar dalam upaya pengendalian sehingga pemberdayaanmasyarakat penting dilakukan untuk mengurangi kejadian penyakit DBD.Pemberdayaan masyarakat akan sangat membantu pemerintah dalam menyukseskanupaya preventif DBD sehingga DBD dapat dikendalikan. Metode yang digunakan dalamkajian ini adalah studi literatur yang mengkaji berbagai referensi yang erat kaitannyadengan pemberdayaan masyarakat dalam pengendalian penyakit DBD. Referensi yangdikaji berasal dari hasil penelitian baik dari dalam atau luar negeri, buku dan laporanresmi yang dikeluarkan dalam kurun waktu tidak lebih dari 10 tahun. Jumlah literatureyang dikaji sebanyak 35 literatur. Pemberdayaan masyarakat dalam pengendalian DBDdiperlukan karena pemerintah tidak bisa berjalan sendiri dalam upaya pengendalianDBD. Semua program yang digulirkan akan tidak berguna apabila masyarakat tidakdilibatkan dalam perencanaan, proses monitoring dan evaluasi. Hal ini disebabkankarena DBD berhubungan dengan masalah lingkungan dimana manusia terlibat dalammenciptakan lingkungan yang mendukung terhadap penyebaran penyakit DBD.Pemberdayaan masyarakat dalam pengendalian DBD penting untuk menunjangpelaksanaan dan keberlangsungan program pengendalian DBD.

Bullying cases that often occur in the world of education in Indonesia are increasingly alarming. The impact of bullying can cause a child who is a victim to be hampered in self-actualization. There are several factors that influence bullying behavior, one of which is parenting style or parenting. The purpose of this research was to determine the correlation between parenting style with bullying behavior in high school students.This type of research is a descriptive observational analytic method using the Cros Sectional design. The sample in this study was that all students of class XII Natural Sciences / Social Sciences at Al-Azhar 3 Bandar Lampung High School were 176 students. Data obtained through filling the bullying behavior scale consists of 29 items and the parenting scale consists of 30 items. Data analysis technique to test the hypothesis is Anova One Way. The results showed that most of the respondents with democratic parenting were 113 respondents (64.2%), the majority of respondents with low bullying behavior were 119 respondents (67.6%) and there was a relationship between parenting patterns with bullying behavior in SMA AL-AZHAR 3 students in Bandar Lampung (p value 0,000). The research showed a correlation between parenting style with behavior bullying in senior high school students of Al-Azhar 3 Bandar Lampung 2019.