The global economy, including the banking sector in the ASEAN region, has experienced significant impacts due to the COVID-19 pandemic. To understand its impact more deeply, this research aims to evaluate banking stability and performance during the pandemic period, with a focus on risk governance and financial factors. A total of 272 banks in the ASEAN region were included in this study, using specific criteria depicting risk governance and financial factors. The research findings indicate a positive relationship between risk governance factors (RC, RCS, RCM and CRO) towards Financial Sustainability. The implications of these findings not only have theoretical relevance in understanding banking dynamics during crisis periods but also have important practical implications for decision-makers in the banking sector and financial regulation. Further discussion on theoretical and practical implications is provided, offering a better understanding of the challenges and opportunities in maintaining financial sustainability in the context of uncertain economic situations, such as those brought about by the global pandemic.

This research tries to analyze the explicit and implicit impact of the smooth supply chain and fairness of the tax system on corporate taxpayer compliance and its implications for state tax revenues. This research uses quantitative methods, using random sampling techniques, and obtained a sample of 100 respondents consisting of various MSMEs registered with the Ministry of Cooperatives and SMEs in 2023 who are taxpayers in South Jakarta City, DKI Jakarta Province, Indonesia. The data obtained from the surveys was utilized in Structural Equation Modelling with Partial Least Squares (SEM-PLS) for additional analysis. Research results and data analysis show that tax system equity has a direct and significant impact on corporate taxpayer compliance; tax system fairness directly has no and minimal impact on state tax revenues; and corporate taxpayer compliance directly and significantly impacts state tax revenues. A smooth supply chain has a direct and substantial impact on corporate taxpayer compliance. Furthermore, a smooth supply chain has a direct and substantial influence on state tax collections. A seamless supply chain and state tax revenues are largely mediated by corporate taxpayer compliance, which has a substantial impact on both. Furthermore, the relationship between the fairness of the tax system and state tax collections in MSMEs in South Jakarta City is totally mediated by corporate taxpayer compliance.