Hi, Below code will work with or without attributes. Try this,

undef $/;
$str =<DATA>;
while ($str =~ /<([^\/ ]+) ?[^>]*>((?:(?!<\/\1>).)*)<\/\1>/gsi)
{
    print "Data inside $1 tag:\t$2\n";          
}
__DATA__
<user_name type="new">$userId</user_name>
<job_id>$jobId</job_id>
<finish_time>$timeF$ampmF</finish_time>
<status  cate="true">COMPLETED</status>
[download]