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This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.

This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.

Bea Perolehan Hk Atas Tanah dan Bangunan (BPHTB) is one of the main sources of Regional Original Income (PAD) which is managed by the Sikka Regency Regional Revenue Agency (Bapenda). This research aims to analyze the optimization of BPHTB acceptance. The research method used is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that the optimization efforts carried out, such as collaboration with notaries/PPATs, the use of technology through the "V-TAX" application, as well as increasing data monitoring and validation, have had a positive impact on BPHTB revenues. However, the main challenges still lie in the low awareness of taxpayers, administrative obstacles, and fluctuations in reported transaction values. Therefore, the recommended strategy includes intensive education for the community, improving facilities and infrastructure, as well as strengthening coordination with related agencies to increase tax compliance and the effectiveness of BPHTB collection.

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

This study aims to determine the Effect of Tax Planning, Profitability and Leverage on Transfer Pricing in Marketplace Platform Companies Registered on the IDX 2019-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. The population in this study were all marketplace platform companies listed on the IDX 2019-2022. The sample in this study was 8 companies, namely 32 financial reports. The analysis techniques used were classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that the tax planning variable (X1) had a positive and significant partial effect on transfer pricing. The ROA variable (X2) had a positive and significant partial effect on transfer pricing. The DER variable (X3) had a negative and insignificant partial effect on transfer pricing. The Tax Planning Variable (X1), ROA (X2) and DER (X3) had a positive and significant simultaneous effect on transfer pricing.

This study aims to determine the role of digitalization in increasing the effectiveness of motor vehicle tax payments in Binjai City. This study uses a descriptive qualitative approach with data collection including observation, interviews, and documentation. The informants in this study consisted of 1 key informant and 3 supporting informants. The results of this study show that there are still many taxpayers who have difficulties in understanding the registration flow, payment methods, and printing documents such as SKPD. The lack of clear guidance in the application as well as delays in the submission of physical documents are the main obstacles. Therefore, the tax office in Binjai City has made various efforts to increase the effectiveness of Motor Vehicle Tax (PKB) payments. One way is to develop digital services that allow taxpayers to pay taxes online, so that it is faster and more efficient. In addition, officers also provide information media such as banners, video tutorials, and conduct direct counseling to the village office to increase public understanding of the digital payment mechanism.

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

The increase in the PPnBM rate to 12% in Law 7/2021 on Luxury Goods is a fiscal reform strategy to increase state revenue and control the consumption of luxury goods. This policy aims to broaden the tax base and reduce socio-economic inequality. From a legal perspective, its implementation must uphold the principles of justice, legal certainty, and protection of taxpayer rights. Clear derivative regulations, transparent implementation, and strict supervision are needed to prevent abuse. This paper analyzes the policy through normative and conceptual approaches of tax administration law and fiscal economics.

The problem in this study is how the influence of the dimensions of communication and work motivation on the effectiveness of achieving PBB target at the Banjar District Office, Banjar City. This research was conducted using survey and explanatory analysis methods, namely explaining and analyzing the magnitude of the influence of the dimensions of communication and motivation on the effectiveness of achieving the target of PBB. The population in this study were all employees at the Banjar District Office, Banjar City, with a total of 64 employees. The results of the study show that the communication dimension has a positive effect on the effectiveness of achieving PBB targets. Motivation has a positive effect on the effectiveness of achieving PBB targets. The effectiveness of achieving PBB targets is positively influenced by the dimensions of communication and motivation, this means that the better the dimensions of communication and motivation, the more effective the effectiveness of achieving PBB targets will be

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance. Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance   Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang. Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

The Tax Court has a crucial role in resolving tax disputes and optimizing state revenues. This study aims to analyze the effectiveness of the Tax Court in providing legal certainty for taxpayers and identifying obstacles that hinder its role in the Indonesian taxation system. The method used is a normative legal approach with an analysis of laws and regulations, court decisions, and related empirical data. The results of the study indicate that the dualism of guidance between the Supreme Court and the Ministry of Finance creates the potential for a conflict of interest that can affect the independence of judges in deciding tax disputes. In addition, limited access to the Tax Court, which is only located in Jakarta, causes obstacles for taxpayers in the regions to obtain justice quickly and efficiently. The policy of administrative sanctions in the form of a 100% fine for taxpayers whose appeals are rejected is also considered disproportionate and contrary to the principle of tax justice. To improve the effectiveness of the Tax Court, institutional reform is needed by unifying guidance under the Supreme Court, establishing Tax Court branches in various regions, and revising regulations related to tax sanctions in order to improve taxpayer compliance and trust in the national taxation system.

This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

Penelitian ini bertujuan untuk menguji model teoritik penelitian ini dalam perspektif Self Determination Theory yang menjelaskan bagaimana manusia memiliki tiga ‎kebutuhan psikologis, yaitu relatedness, effectance, and autonomy. Manusia pada dasarnya ‎termotivasi untuk menjalin hubungan dengan orang lain dalam lingkungan sosial (relatedness), ‎untuk berfungsi secara efektif dalam lingkungan (effectance), dan memiliki inisiatif sendiri untuk ‎melakukannya (autonomy).‎ Secara keseluruhan model penelitian adalah untuk menguji bagimana Human relation memengaruhi etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.   Penelitian dilakukan melalui metode survey online pada seluruh account representative yang ada pada Seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan yang dipilih dengan metode purposive sampaling. Analisis dan pengilahan data dilakukan dengan menggunakan regresi berganda dan analisis jalur dengan pengujian sobel. Hasil penelitian membuktikan bahwa human relation mempengaruhi secara siginfikan terhadap kerja sama tim maupun motivasi kerja account representative. Dan konfirmasi hasil pengujian sobel membuktikan bahwa human relation memengaruhi secara signifikan etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.