This study aims to test and determine the effect of taxation knowledge, taxpayer morals, and taxpayer awareness on taxpayer compliance in MSMEs in DKI Jakarta which is moderated by tax sanctions. This research is quantitative research. The research population is MSME players in DKI Jakarta. The sample used in this study were taxpayers in DKI Jakarta with a total of 106 respondents. This study uses SmartPLS4 software version 4.0.9.4 with the aim of testing hypotheses. The results obtained in this study are: First, the influence of taxation has no significant effect on taxpayer compliance. Second, taxpayer morale has no significant effect on taxpayer compliance. Third, taxpayer awareness has a significant effect on taxpayer compliance. Fourth, tax sanctions have a significant effect on taxpayer compliance. Fifth, the effect of tax knowledge on taxpayer compliance has no significant effect on moderation of tax sanctions. The sixth effect of taxpayer morale on taxpayer compliance has no significant effect on moderating tax sanctions. Seventh, the effect of taxpayer awareness on taxpayer compliance has no significant effect on moderating tax sanctions.

Tax compliance in Indonesia is very important because taxes are the main contribution to state revenue, so an increase in tax revenue is needed. Efforts made by the government throughout the law on the harmonization of tax regulations with the Voluntary Disclosure Program (VDP). This research aims to find empirical evidence of the influence of external factors on taxpayer compliance to follow VDP. The research was conducted using a survey method (questionnaire) for individual taxpayers throughout DKI Jakarta and a total of 335 samples (40,9% VDP participants and 59,1% VDP non-participants) were collected using non-probability sampling and purposive sampling techniques. The data is evaluated using the Smart PLS 4.0 Software. The results of this research indicate that tax audits and tax sanctions have a significant positive effect on VDP, while the quality of tax services has no significant effect on VDP. Tax audits and VDP have a significant positive effect on tax compliance, while tax sanctions and the quality of tax services have no significant effect on tax compliance. Tax audits and tax sanctions mediated by VDP have a significant positive effect on tax compliance, while the quality of tax services mediated by VDP has no significant effect on tax compliance. Every increase in tax audits and tax sanctions can increase taxpayers to follow VDP, while every increase in the quality of tax services cannot increase taxpayers to follow VDP. Every increase in tax audits and VDP can increase tax compliance, while every increase in tax sanctions and the quality of tax services cannot increase tax compliance. Every increase in tax audits and tax sanctions in VDP mediation can increase tax compliance, while every increase in the quality of tax services in VDP mediation cannot increase tax compliance.

Inflation targeting (IT) is practised in many countries and the real effects of strict inflation targeting were investigated on several occasions and less on other variants of IT. The study investigates the effects of inflation targeting lite on output. In particular, the compatibility of inflation targeting lite with managed exchange rate regime on output stabilization. The inflation targeting regime, the operating environment and exchange rate regimes were reviewed for Zimbabwe. An ARDL model was adopted as the empirical strategy to investigate the compatibility problem and the real effects of IT lite. Modelling output as output gap, inflation targeting lite and the exchange rate regimes were found to be inconsistent with output stabilization. IT lite and exchange rate premium increased the output gap, however the interaction between IT lite and exchange rate premium had negative effects on output. These results hold for both the short run and long run. However, considering the official rate and parallel rate separately, parallel rate has a negative effect but its interaction with IT has positive effects. The study recommends that developing countries should consider the exchange rate systems before the adoption of IT as a monetary policy framework. A floating exchange rate seemed to be compatible with IT lite.