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This study aims to analyze the impact of Coretax on the transparency and accountability of the tax system through a literature review method. Coretax, as a digital tax technology system, is expected to enhance information transparency and strengthen oversight mechanisms in tax administration. The literature review indicates that the implementation of Coretax significantly contributes to improving transparency by providing real-time access for taxpayers to tax-related information, minimizing reporting errors, and simplifying access to regulatory updates. In terms of accountability, Coretax enhances tax authorities' ability to track transaction data, reduces opportunities for manipulation, and accelerates more efficient audit processes. The findings suggest that Coretax increases public trust in a more transparent and accountable tax system. However, challenges related to digital literacy and technological infrastructure readiness need to be addressed to optimize the system's positive impact in Indonesia.

Data matching of Population Identification Number (NIK) as Taxpayer Identification Number (NPWP) needs to be done. This is an order from Law (UU) Number 7 of 2021, Presidential Regulation Number 83 of 2021, and Regulation of the Minister of Finance Number 112/PMK.03/2022. Regarding the implementation of data matching of NIK to NPWP which must be accelerated. The Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has set the time for matching NIK to NPWP to be fully implemented in mid-2024. Tax Volunteers support Taxpayers (WP) in matching Population Identity Number (NIK) and Taxpayer Identification Number (NPWP). Matching NIK NPWP functions as part of the steps to improve tax compliance and administration in Indonesia. The purpose of this comparison is to inform the truth and reliability of personal data and tax information of Indonesian citizens.

Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.

Land and Building Tax (PBB) is a type of area regulated by the government in determining the amount of tax for implementation and development as well as increasing the prosperity and well-being of the people. Based on taxpayer compliance data in Tanjung Keliling Plantation, the results of tests carried out using the Clustering algorithm can determine the variables of ownership area, hamlet name and payment level. Clusters 1,2,3 of 600 PBB taxpayer data, namely where cluster 1 has 166 data, can be grouped based on the Ownership Area of "500,001-600,000m2" with the Hamlet Name "Ujung Bangun" and the Payment Level "Quite Good". Cluster 2 consists of 196 data, which can be grouped based on ownership area "200,001-300,000m2" with the hamlet name "Karang Jati" and payment level "fairly good".  And Cluster 3 with a total of 238 data, can be grouped based on the Ownership Area "400,001-500,000m2" with the Hamlet Name "Mojosari" and the Payment Level "Quite Good".

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.

Semarang Great Sale (Semargres) is an annual event held by the Semarang City Government and the Semarang City Chamber of Commerce and Industry (KADIN) from 2010 to 2023. This event aims to strengthen relations between Semarang City business actors, including the hotel sector, shopping centers, souvenir producers, retail traders, MSMEs, SMEs, and street vendors. Semargres 2024 will be held from August to early September 2024, with the closing at Queen City Mall Semarang on September 2, 2024. As support, the Semarang City Government and the hotel, restaurant, and entertainment sectors provide a 20% tax break to eligible Semargres participants based on November 2023 taxes and compensated for December 2023 taxes. The Lecturer Team of the Faculty of Economics and Business, Dian Nuswantoro University, implements this community service program in collaboration with KADIN and the Semarang City Government through the Regional Revenue Agency. This program aims to socialize the study of the results of the implementation of Semargres 2024 as a basis for providing tax discounts. This activity is expected to increase the understanding of business actors about the benefits and mechanisms of providing tax discounts, encourage their active participation in Semargres in the future, and be a reference for the development of the local economy of Semarang City.

This study aims to examine the effect of the implementation of the motor vehicle tax amnesty program, exemption from motor vehicle transfer fees, and taxpayer motivation on compliance in paying motor vehicle tax in Mojokerto Regency. The population in this study were taxpayers adjusted to the number of two-wheeled vehicles in Mojokerto Regency, which was 457,325, the sample in this study used the accidental sampling method, namely random sampling with consideration of ease of access that could be reached by researchers, namely 75 respondents with data obtained through the distribution of questionnaires online and offline. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 22. The results obtained in this study were that the implementation of the tax amnesty program had a significant effect on compliance, exemption from transfer fees did not affect compliance, taxpayer motivation had a significant effect on compliance, and simultaneously all independent variables affected the dependent variable.

The purpose of this study is to evaluate the effectiveness of digitizing VAT fact sheets through the e-Faktur system in order to increase VAT sales revenue at PT. ABC. It is hoped that the digitization of tax invoices will have a positive impact on the effectiveness of tax administration and PKP thresholds. One of the data collection methods used is the qualitative descriptive method, which involves collecting data through observation and documentation. The findings of the study show that the implementation of e-Factur has successfully reduced the time needed to complete tax invoices from an average of seven days to two working days. In addition, the factorial error threshold decreased from 12% to 3%, indicating an increase in accuracy and efficiency. Increasing tax productivity at PT. ABC is also associated with ease of access and convenience in meeting tax requirements. Based on these results, this study shows that the digitization of tax facts through the effective use of e-Factur

Cryptocurrency is a blockchain-based technology that is used for all activities so that it has the potential to increase state revenue, especially in terms of taxation. This study aims to determine the implementation of tax policies on Cryptocurrency transactions in Indonesia. This research uses descriptive qualitative methods using secondary and primary data. Secondary data is obtained through journals, books, and tax laws. Based on this research Cryptocurrency can be subject to income tax and value added tax. The results of this study indicate that the implementation of tax policies on crypto asset transactions in Indonesia has referred to the provisions as stated in PMK Number 68 / PMK.03 / 2022. However, there are still some weaknesses in the implementation of this tax policy on crypto asset transactions. In addition, in terms of supervision, it still only adheres to supervision of formal tax obligations. Therefore, supervision of the implementation of tax policies on crypto asset transactions still needs to be improved.    

Tax is a citizen's contribution to the state treasury which is based on law (enforceable), without special consideration (compensation), verified directly and used to finance state expenditure. e-Invoice was developed by the Directorate General of Taxes to facilitate the creation of digital tax invoices by PKP and reduce the occurrence of tax invoice forgery and the creation of fictitious tax invoices that have an impact on the VAT payable. The implementation of digital tax invoices is processed in the Regulation of the Director General of Taxes PER-16/PJ/2014 which will be implemented slowly starting on July 1, 2014, July 1, 2015, and finally July 1, 2016. The purpose of this study was to determine the implementation of electronic invoice-based SPT reporting and how effective it is in reporting VAT Periodic SPT at PT. Tunas Surya Sentausa. The method used is qualitative by utilizing primary data collected from PT. Tunas Surya Sentausa. The results show that the level of e-invoice implementation is in accordance with DJP regulations and the existence of this e-invoice application is very effective in processing electronic invoices.

Batam Port is one of the strategic ports in Indonesia that plays an important role in the flow of goods and passengers and supports regional and international connectivity. As a port with mandatory pilotage waters, pilotage and towing services are vital components in ensuring the safety and efficiency of port operations. The imposition of Non-Tax State Revenue (PNBP) of 5% from these services aims to increase state revenue and the quality of port services. However, the implementation of this policy raises various challenges, such as overlapping levies that increase ship operational costs and low levels of user compliance.This study aims to analyze the legal regulations, implementation, and impact of the imposition and management of PNBP contributions of 5% from pilotage and towing services in Class II Pilotage Waters of Batam Port. The research method used is qualitative with data collection techniques through in-depth interviews, observations, and documentation studies. Research respondents included officials of the Batam Special Harbormaster and Port Authority Office (KSOP), Port Business Entities holding pilotage delegations, shipping companies, and port service user.The results of the study show that the imposition of 5% PNBP is supported by a strong legal basis, but its implementation still faces obstacles such as high operational costs due to overlapping levies and low understanding and compliance of service users. The management of PNBP funds that is not transparent is also an obstacle in achieving the goal of improving port services and infrastructure. To overcome this problem, efforts are needed to harmonize levy policies, increase transparency and accountability in fund management, and provide more effective education and socialization to the maritime community. Suggestions submitted include harmonization of policies between KSOP Batam and the Port Business Entity BP Batam, increasing socialization and education to service users, and reviewing regulations by the government to ensure port efficiency and competitiveness. With these steps, it is hoped that the implementation and management of 5% PNBP can be more efficient, fair, and provide optimal benefits for all stakeholders in Batam Port.  

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.

This research aims to determine the effect of implementing the Tapping Box Tool System on payment compliance in increasing local taxes in Bandar Lampung City and to determine the level of awareness of restaurant taxpayers in Bandar Lampung City on payment compliance in increasing regional tax revenues in Bandar Lampung City. Methods used used in this research is a quantitative approach. The data collection method is a questionnaire with the measurement scale used, namely the Likert scale. The conclusion of this research is that the implementation of the Tapping Box Tool System has a significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts hypothesis one (H1) which has been proposed and taxpayer awareness has a significant and significant effect on the level of compliance with regional tax payments in Bandar Lampung City. So this research accepts the second hypothesis (H2) that has been proposed.    

The sharia economy offers a different approach from conventional economics, prioritizing the principles of justice, transparency, and sustainability. In the sharia economic system, there are various instruments that must be understood in depth by the actors. One of these instruments is sharia tax or known as Al-Kharaj. Al-Kharaj is a type of tax levied on land conquered by Muslims and administered by the government. This concept not only contains financial aspects but also has high social values and justice. This community service activity uses a lecture and discussion method aimed at STIE Ganesha Semester 4 Regular A. Management S1 students A. This activity is prepared for approximately 3 (three) months which includes the preparation, planning and implementation stages. The implementation of the activity was carried out for 1 (one) day, where the PKM team consisted of 4 (four) STIE Ganesha dsen and 8 (eight) students, where the lecturer was responsible for compiling the material and giving lectures, while students assisted in logistics and documentation to ensure that the activity ran smoothly and effectively. With a clear and interactive presentation, the lecture session succeeded in providing participants with a deep understanding of Al-Kharaj sharia tax  and with an interactive and collaborative atmosphere, the discussion session succeeded in deepening the participants' understanding and giving them the opportunity to apply the concepts they have learned in practical situations.

Cognitive domain assessment is an important component in the learning process which aims to measure students' mastery of knowledge and thinking abilities. This research presents the concepts, principles and implementation of cognitive assessment in education through literature studies. Bloom's Taxonomy revised by Anderson and Krathwohl divides the cognitive domain into six levels: remembering, understanding, applying, analyzing, analyzing, and creating. Developing an effective cognitive assessment instrument requires systematic planning, starting from determining objectives to analyzing question items. Various assessment techniques such as multiple choice tests, short content, descriptions, and true and false can be used according to learning objectives. Challenges in implementing cognitive assessments include difficulties in designing instruments that measure higher-order thinking abilities. A deep understanding of the principles and techniques of cognitive assessment is essential for educators to improve the quality of learning and assessment.  

As stated in Law Number 17 of 2014 concerning the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council and the Regional People's Representative Council, the supervisory function is the authority given and implemented by the DPRD to the regional government in order to supervise the implementation of regional government to ensure that The policies taken are for the welfare and interests of the people. The South Tangerang City Government (Tangsel) is a new autonomous region that was born based on Law no. 51 of 2008 concerning the Establishment of South Tangerang City in Banten Province. During the first three years after its formation, the City of South Tangerang was able to extract local revenue (PAD) which came from legal taxes, levies and other things. In South Tangerang City, regional financial management is regulated by PERDA No. 2/2022 which emphasizes principles such as transparency, efficiency and accountability in the preparation of the APBD. The South Tangerang City DPRD plays a crucial role in supervising, ensuring transparency and accountability in regional financial management.

Implementation of E-Government can improve the quality of public services through the use of information and communication technology in the government administration process. The Sidoarjo Regency Tax Services Agency also takes advantage of technological developments by issuing the Sidoarjo Regional PDS-Tax Application. The PDS Application System has been implemented at BPPD to improve services in tax activities. The success of implementation can be seen from the positive response given by Taxpayers. Although there are still obstacles faced in implementing the PDS application, such as not everyone being technologically literate. These obstacles are not a serious problem, because BPPD Sidoarjo Regency carries out outreach at all times, both directly and indirectly. The theory used is the theory of policy implementation put forward by Merilee S. Grindle. The method used is a descriptive research method with a qualitative approach. The data collection technique is through field studies consisting of observation, interviews and documentation. The results of the research show that the implementation of the PDS Application Policy is going well, this is made clear by the implementation being right on target, the socialization carried out is going well as seen from Taxpayers who already know and use the PDS Application in carrying out tax activities.  

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.