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Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.

Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.  

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.

Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.    

This study aims to review previous research information because the idea of the implementation of tax amnesty in Indonesia is still developing and serves as a basis for scientific development and can provide ideas on new topics in the future. This study used a systematic literature review (SLR), and 37 SINTA-accredited articles were evaluated. The number of publications related to tax amnesty is constantly changing from 2018 to 2024. The most common research method is qualitative research, and several articles published from 2018 to 2024 will be systematically analyzed. In contrast, tax revenues are significantly affected by Tax Amnesty measures. This is in accordance with the purpose of Tax Amnesty, which is to increase tax revenue, which among other things will be used to finance development. Overall, research on the implementation of tax amnesty in Indonesia has been quite good, but it needs to be improved due to the lack of researchers, lack of knowledge about taxes, and limited discussion topics.

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.    

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.  

An employee payroll information system is an important component in an organization for managing employee salary data and payments effectively and efficiently. This research aims to analyze the factors that influence the success of employee payroll information system project management. The research method used is the waterfall method, which includes planning stages, needs analysis, system design, implementation, as well as testing and evaluation. This system is designed to automate the payroll process, from calculating salaries, withholding taxes, to creating financial reports. With this information system, it is hoped that it can reduce human error in the payroll process and increase employee satisfaction through transparency and accuracy of salary data. Where the implementation results show a significant increase in the speed and accuracy of payroll. Key factors for the success of this project include active involvement of stakeholders, use of appropriate technology, and effective risk management.

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

  Abstract. Research shows that leadership plays an important role in improving and reforming schools and education systems in the era of the Fourth Industrial Revolution (Mustiningsih, Maisyaroh, and Ulfatin 2019). In the context of the digital industrial revolution, leaders are not only responsible for academic performance and the proper functioning of schools but are also responsible for all activities carried out by schools (Kurniawan et al. 2023). This revolution includes automation and digitalization of all aspects of the industry to create products that meet consumer needs (Lanang Putra et al. 2021). This revolution also presents challenges for tax reform, including integrating various changes caused by digitalization and the Fourth Industrial Revolution (Mayasari and Narsa 2020). In the field of education, leadership abilities in understanding and using digital knowledge are very important to support learning activities in the era of the Fourth Industrial Revolution (Sugiarto and Dewantara 2021). The leadership qualities demonstrated by Christ are very important for pastors in the era of the Fourth Industrial Revolution to be able to lead effectively and overcome challenges (Eppang 2022). The fourth industrial revolution offers opportunities to increase savings and reduce consumption through the development of e-commerce and the digital economy (Suwardana 2018). In addition, this Revolution has also changed job design, job structure, and required skills, thereby increasing the demand for people with different skills (David 2021). Finally, business orientation, digital capabilities, leadership skills, and the environment influence business decisions (Justin and Handoyo 2023).

The implementation of the General Administration System in the Administration Division of PT Anugerah Santosa Abadi (ASA) in Surabaya has a significant impact on the smooth operation of the company. This research highlights tax invoice and invoice management as a key element in daily administrative activities. Through a descriptive qualitative approach, this research aims to analyze the administrative practices implemented and their impact on company efficiency. The main objective of this research is to analyze the implementation of the general administration system, with a focus on the management of tax invoices and invoices, as well as identifying the impact on the smooth operations of PT ASA. This research uses a descriptive qualitative approach by carrying out an internship practice for one month at PT ASA. Data was collected through observation, interviews with administrative personnel, and analysis of documents related to tax invoices, invoices, and company tax policies. The research results show that PT ASA consistently applies two types of invoices, namely tax invoices and invoices, with clear roles and functions. Tax invoice color management contributes to the effectiveness of archiving and transaction tracking. Implementation of payment terms with the "Accurate" application also allows adaptation to the needs of customers from different sectors. Overall, good integration of administrative systems ensures company compliance with tax regulations and provides optimal service to customers. This research concludes that the implementation of the general administration system at PT ASA, especially in the management of tax invoices and invoices, makes a positive contribution to smooth operations and company compliance with tax regulations. The practical implication of this research is the importance of understanding and managing administrative aspects holistically to improve the efficiency and quality of company services.    

This article aims to find out about the process of receiving revenue from the Karawang BAPENDA tax sector, with a focus on recording, reporting. the reason can provide valuable insight for local governments in increasing effectiveness and efficiency in local tax management. this research method is qualitative using descriptive analysis, which is a research method that tries to describe the object. The results of the study indicate the process of receiving local revenue from the Karawang BAPENDA tax sector by using Sipadi and after being inputted, a tax form is made, namely SSPD, to be submitted to employees and then paid according to tax and will receive STBP and STS will also be made by using the system, it will be more efficient in errors between systems and humans. obstacles in the receipt of local revenue by Bapenda Karawang related to deposit certificates, local tax payment certificates, and proof of payment certificates include data entry errors, incomplete documents, difficulty verifying payments, and technical problems in administration and reporting systems. To address these issues, Bapenda Karawang could improve officer training, use advanced information technology, and increase transparency of financial reporting. Additional measures include strengthening coordination between units, periodic evaluation of systems and procedures, and providing easy and clear access to local revenue information to the public.

This study analyzes the impact of the implementation of the Complete Systematic Land Registration (PTSL) Program on the property investment sector in Medan City. The PTSL program aims to provide legal certainty over land ownership rights, which leads to an increase in property value and attracts investors. This research employs a qualitative approach through direct observation during an internship at the Medan City Land Office. The findings indicate that PTSL positively contributes to the growth of property investments by enhancing legal certainty, improving bureaucratic efficiency, and increasing regional tax revenues. However, challenges such as low public awareness and limited human resources remain. Therefore, more intensive public outreach and improved staff competence are necessary to optimize the program’s implementation.

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.

This study examines the relationship between tax crimes and corruption in Indonesia from a legal standpoint, employing a qualitative methodology, case study method, and document analysis. Secondary data were gathered from journals, legislation and regulations, and official publications and examined using qualitative content analysis methods. The findings indicate that tax crimes, such as data manipulation and the production of bogus invoices, are frequently utilized to conceal assets originating from corruption. Bribery is a common form of tax corruption. To summarize, tightening legislation, expanding the capacity of law enforcement officials, international collaboration, changing the tax system, and raising taxpayer awareness are required to reduce tax crime and corruption and strengthen the country's economy.

This study discusses the concept of taxation in Al-Mawardi's thought and its implementation in the Islamic economic system. Al-Mawardi, in his work Al-Ahkam As-Sultaniyyah, explains that taxes in Islam have a foundation of justice and public benefit. The types of taxes he discussed include zakat, kharaj, jizyah, and usyur, each of which has the aim of maintaining economic stability and social welfare. This research uses a qualitative method with a literature study approach. The results show that the concept of taxation in Islam focuses more on social balance compared to the conventional taxation system. Al-Mawardi emphasized that taxes must be collected fairly and transparently and used for the public interest to avoid economic inequality. The findings indicate that the principles of taxation in Al-Mawardi's thought are still relevant to the modern taxation system, especially in the aspects of justice, wealth distribution, and tax accountability.

This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

As a solution to overcome the problems in the Cost Recovery Production Sharing Contract system, the Government of Indonesia through the Ministry of Energy and Mineral Resources has issued Regulation of the Minister of Energy and Mineral Resources of the Republic of Indonesia Number 08 Year 2017 on Gross Split Production Sharing Contract. This new regulation was issued due to the decline in the discovery of oil and gas reserves and the decline in non-tax state revenue (PNBP) from the upstream oil and gas sector. The Gross Split Production Sharing Contract scheme also aims to reduce bureaucracy in investment to attract investors to conduct exploration and exploitation in Indonesia. This study aims to analyze the legal aspects related to Gross Split regulations in improving the investment climate in the upstream oil and gas sector, as well as to evaluate the role of the Oil and Gas Special Task Force as an institution responsible for controlling and supervising the activities of the Cooperation Contractor in the Production Sharing Contract.