<p>Penerapan sistem perpajakan secara <em>self assessment </em>belum dapat merubah Wajib Pajak untuk melakukan kegiatan perpajakannya secara mandiri dan jujur. Perencanaan Pajak adalah langkah awal dalam manajemen pajak. Pada tahap ini dilakukan pengumpulan dan penelitian terhadap peraturan perpajakan agar dapat diseleksi jenis tindakan penghematan pajak yang dilakukan sehingga memunculkan perilaku Penghindaran Pajak dan Penyelundupan Pajak dari masyarakat. Tindakan penghindaran pajak merupakan hak dari setiap Wajib Pajak, meskipun begitu Wajib Pajak yang melakukan penghindaran pajak bukan berarti bisa lepas dari sanksi perpajakan. Pemberian sanksi yang memberatkan dan adil kepada Wajib Pajak yang mencoba mencari celah atau bahkan melanggar undang-undang diharapkan dapat menjadi patuh. Penelitian ini menggunakan metode <em>Explanatory Research </em>dengan pendekatan kuantitatif. Populasi yang digunakan yaitu Wajib Pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Tegal dan sampel penelitian ini sebanyak 100 responden dengan teknik <em>accidental sampling</em>. Secara parsial penghindaran pajak berpengaruh tidak signifikan dan sanksi perpajakan berpengaruh signifikan. Secara simultan pengindaran pajak dan sanksi perpajakan memiliki pengaruh yang signifikan terhadap Kepatuhan Wajib Pajak. yang paling dominan adalah Sanksi perpajakan.</p>

This study aims to analyse the effect of management compensation, gender diversification, and executive preferences on tax avoidance practices in Indonesia Stock Exchange (IDX). Conceptually, this study uses mediating variables of executive gender diversification and executive preferences in the relationship between management compensation and tax avoidance. This study uses balanced panel data with a total of 404 observations from manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The results showed a negative assessment of management compensation on tax avoidance. However, further examination revealed that management compensation will positively influence tax avoidance if compensation is given to the board of directors who have gender diversification characteristics in the composition of their members indicated by at least one female director on the board of directors. Lastly, the greater the management compensation given to executives who have risk taker characteristics will also make directors to do greater tax avoidance.

<strong>Abstract: </strong>This study aims to analyze the influence of social media on purchasing decisions through consumer motivation in fast fashion consumers in Semarang Regency. This study uses quantitative methods as many as 100 respondents were determined using a census. Data were collected using a questionnaire and processed using partial least squares. The results showed that social media had a positive and significant effect on purchasing decisions, consumer motivation had a positive and significant effect on purchasing decisions and social media had a positive and significant effect on purchasing decisions.

This research paper explores the business model analysis of coffee machine rental services in Bandung City, focusing on market opportunities and business development strategies. The study adopts a mixed-methods approach, incorporating qualitative and quantitative data collection methods. The findings reveal promising market opportunities within Bandung City's vibrant coffee industry, driven by the growing number of entrepreneurs and café owners seeking cost-effective solutions. Customer preferences and behavior analysis highlight the importance of high-quality coffee, consistent taste, efficiency, and convenience. The research identifies key business development strategies, including customer segmentation, value proposition, pricing, marketing, and partnerships. By implementing these strategies, coffee machine rental companies can effectively target customers, differentiate their services, optimize pricing, promote their offerings, and expand through collaborations. The research contributes to understanding the dynamics of the coffee machine rental market in Bandung City and provides valuable insights for industry players aiming to tap into its potential.

This study intends to determine how the quality of electronic services affects customer trust and how it affects e-commerce users' willingness to make additional purchases. This study approaches the topic of e-commerce research quantitatively. A sample of 100 e-commerce users' responses was used in this study. Using a questionnaire to obtain data. The findings indicated that the e-service quality variable affected consumer trust and repurchase intention to some extent. Repurchase intention is influenced by the customer trust factor. E-service quality and customer trust both influences repurchase intention simultaneously. Through consumer trust, inconsistent e-service quality has an indirect impact on customers' willingness to repurchase. More consumer data protection should be offered through e-commerce. It is advised that other variables and methodological approaches be used in future studies so that the scope and depth of study in the field of marketing can be increased