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Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that every company that acquires another company has issued consolidated financial statements and implemented PSAK 65 and the existing tax regulations in Indonesia.

This research aims to determine the analysis of the application of PSAK NO 16 to the treatment of fixed assets. This research uses a literature review method which does not involve collecting primary data through direct observation or experimentation but focuses on previously existing studies. The results of this research indicate that PT Berkah Ela Pratama has conveyed that the overall financial report is in accordance with the requirements and standards for the Implementation of Financial Accounting Standards (PSAK) as the basis for preparing and presenting the current year's financial reports. PT Berkah Ela Pratama provides users with a fair representation of relevant and reliable financial information as required by standards, emphasizing full disclosure. Therefore, for most users, the purpose of viewing financial reports is still fulfilled.

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.

This rapid development of technological knowledge can help humans fulfill the new order of civilization in the era of technology that was created to make daily work easier. Computers are not only used as electronic typewriters but have been used to increase work and business productivity. An information system is a system that provides information for the decision-making process at every level in an organization. Network users control what they do through graphical applications prepared for the user. All data including electronic mail (e-mail), databases are stored on the server. Special servers for the internet or even for certain internet functions are the heart of information on the internet. Getting many benefits from the internet, for example reducing communication costs, improving communication and coordination skills, distributing knowledge and providing facilities for e-business or e-commerce, including reducing communication costs. In this article the author explains the implementation of the internetworking concept (internet and extranet), the benefits of using each and the development that can be carried out from the internetworking concept, components and forms of application of the internetworking.

PT WIKA Industri Manufaktur is a company operating in the automotive sector in Indonesia. The products sold by PT WIMA are the GESITS G1 and GESITS RAYA G electric motorbikes. The company must have an effective and efficient strategy in selling new electric motorbike products in Indonesia. This research aims to determine the implementation of marketing strategies carried out by PT WIMA. This research uses a qualitative approach by conducting interviews and collecting data from several parties involved in the PT WIMA marketing program. Through data collection using observation methods, it can be seen that the marketing strategy carried out by PT WIMA in marketing GESITS electric motorbikes is to use the Segmenting, Targeting, Positioning (STP) marketing strategy and also the 4P Marketing Mix strategy (Product, Price, Promotion, Place)  

Creative economic innovations are developing in two villages in Ciamis Regency, namely Ciomas Village, Panjalu District and Jelat Village, Baregbeg District, where there are Islamic boarding schools and religious tourism activities. Data collection techniques are observation, interviews, documentation, and literature studies. Data analysis techniques namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study show that it is true that there are creative economic innovations that are useful in the development of religious tourism in the two villages. In overcoming the perceived obstacles, the Village Government and Islamic Boarding School have made various efforts to overcome them at this time. As for those that have not been implemented, they are still due to deficiencies in one way or another in their implementation. There are two differences between the two villages that can be seen after conducting research, namely for Ciomas Village, the Village Government has not yet had a creative economy initiative that supports religious tourism but is willing to work together to help and succeed in innovation programs with residents and Islamic boarding schools. As for Jelat Village, the village government also has a program for the development of religious tourism in the area, but the enthusiastic residents are passive.

This study aims to analyze and describe the Occupational Safety and Health (K3) program implemented by PDKB PT. PLN (Persero) UP3 Semarang. The program is an effort to create a healthy and safe work environment, so as to reduce the number of work accidents or negligence which result in demotivation and work productivity deficiencies.This research is descriptive qualitative research. By taking respondents from several sources who are considered worthy of being research sources. The results of the research are that the program for implementing work safety and occupational health (K3) is carried out optimally so as to minimize the occurrence of occupational hazard risks including the availability of health clinics, medical examinations, K3 training and the use of Personal Protective Equipment. This OSH program still addresses some of the obstacles encountered which may affect the implementation of Occupational Safety and Health, namely they are still being discovered, so there is a need for a more intense understanding in applying the training program.

The implementation of halal certification for broiler traders at the Babat Lamongan Traditional Market has not run optimally, as evidenced by the fact that many broiler traders do not yet have halal certification. There are several reasons why the broiler traders at the Babat Lamongan Traditional Market do not have halal certification. The purpose of this study is to find out what obstacles the chicken traders experience at the Babat Lamongan Traditional Market so that they do not have halal certification. This study uses a qualitative research method with a descriptive approach. The results of this study are that the broiler traders at Babat Lamongan Traditional Market do not yet have halal certification due to five factors namely, economy, mindset, administration, technology and knowledge.

Management of Village Fund Utilization in Infrastructure Development carried out by the Village Government to support community development and empowerment. Qualitative research method with a descriptive approach by examining four aspects, namely planning, organizing, mobilizing and supervising. Data collection techniques include observation, interviews, documentation and triangulation. The determination of informants was carried out "Purposively", namely deliberately selecting 5 people to become informants. The data analysis stages are: Data Collection, Data Condensation, Data Presentation, Conclusion Drawing. The results of this research show that the Management of Utilizing Village Funds in Infrastructure Development in Puse Village, South Dampal District, Toli-Toli Regency begins with the planning process, namely the Village Development Planning Conference (musrenbang). then in the organizing stage at this stage the organizing in terms of division of work is carried out by the village head. Implementation Process where the implementation of activities and supervision processes is carried out by supervisors from the sub-district village and district supervisors.

This research aims to investigate the integration of ethical business practices and AI-driven marketing strategies for product branding within Micro, Small, and Medium Enterprises (MSMEs). The study adopts a qualitative approach, utilizing semi-structured interviews and content analysis. A purposive sampling technique will be employed to select participants from diverse MSMEs. Data will be analyzed thematically to identify patterns and insights regarding the implementation and impact of ethical practices and AI-driven marketing on branding strategies. The findings are expected to provide nuanced understandings of the challenges, opportunities, and outcomes associated with integrating ethical principles and AI technologies in MSMEs' branding endeavors, offering valuable insights for both practitioners and scholars in the field of marketing and business ethics.