The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.

The aim of this study is to examine the effects of training and job promotion on work motiva-tion and their implications on employee job performance. The study is accomplished in the Environment of the South Lampung Regency National Education Office on 215 respondents. The research design uses a quantitative survey method and data analysis is based on the structural equation model (SEM) with Amos 24. The results of the study show that (a) training and promotion had a positive and significant effect on work motivation, (b) training, promo-tion and work motivation had a positive and significant effect on job performance but (c) work motivation did not play any significant role in mediating the effect of training and job promotion for job performance. While job promotion had a more dominant direct effect than training in improving employee job performance, efforts to improve employee job performance will be more productive by providing job promotions to employees. Another effort is to provide opportunities for employees to attend training regularly. With job promotion and training, work motivation will increase, and the impact is that employee job performance will increase.

In this digital era, all human activities have moved towards digital. The digital era has provided significant changes in all aspects of life, one of which is the educational aspect. Digital technology has opened up new education opportunities but also presents challenges that must be faced. Almost all sectors, including education in the industry 5.0 era, have digitized, namely by utilizing sophisticated information technology. Era Society 5.0, is an era that will make it easier for human life to interact and transition to the digital era. Thus, the use of digital technology for every aspect of life, especially the education sector, is very necessary since it will reflect the level of competitiveness of a country. This research aims to analyze the relationship between e-learning and performance, digital leadership and performance, and the relationship between digital innovation and performance. This type of research uses quantitative research methods. The population in this research is all high school teachers who have used e-learning platforms and have carried out digital innovation. The sampling technique used in this research was a simple random sampling technique and the total sample of respondents from this research was 489 teachers. The type of data used in this research is primary data and the data search tool used is an online questionnaire using a Likert scale. The data analysis is to use structural equation modelling. The results show that e-learning had a positive and significant relationship with performance, digital leadership had a positive and significant relationship with performance and digital innovation had a positive and significant relationship with performance.