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Blockchain, originally developed as the technology behind cryptocurrencies such as Bitcoin, has gained attention for its potential to revolutionize cybersecurity. It offers a promising solution to the vulnerabilities of centralized systems by decentralizing data storage and implementing advanced encryption techniques. Blockchain technology and cryptocurrencies have presented significant challenges in the realm of cyber law to regulate them in the future, varying blockchain and crypto regulatory approaches in various countries, including regulations on crypto exchanges, ICOs, and compliance with anti- money laundering ( AML) regulations. and getting to know customers (KYC). explores the issue of data protection in blockchain transactions and i ts implications for cyber law, as well as the legality and enforcement of smart contracts. the impact of cryptocurrency use on cyber law, including challenges in tax compliance, law enforcement, and consumer protection. In the midst of various complexities regarding the direction of regulation of blockchain technology and cryptocurrencies in cyber law. with blockchain technology and cryptocurrencies and prepare views to face future challenges.

The aim of this activity is to find out the problems of the complete systematic land registration program at the Gorontalo Regency Land Agency and efforts to resolve them. The method used is law with an empirical approach, which presents data according to field facts which are then analyzed descriptively qualitatively. The results of the research show that in land registration through the PTSL program there were problems such as a lawsuit for a certificate from the actual owner, where when the PTSL implementation was completed by the village and land agency and a certificate of ownership was issued to those who applied, it turned out that it was suddenly protested by the community who claimed to be the real owner and this happens especially on land abandoned by the previous owner (abandoned); Low public understanding of land tenure law where not all people understand PTSL procedures, so there is still public distrust in making certificates which are considered complicated and take a long time; There are public perceptions regarding the high cost of obtaining certificates, including concerns that they will be burdened by the increasing tax value; and the lack of human resources, especially skilled personnel in villages and BPN in handling land conflict matters and cases. Efforts to resolve this problem are to maximize socialization to the community regarding the terms and conditions and land registration procedures; clarify the status of the land you wish to certify so that it does not overlap; and re-preparing the land registration quota which is still lacking, meaning there is still land in villages in Gorontalo Regency that cannot be accommodated in the PTSL program, which is adjusted to the existing budget.

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.    

The aim of this activity is to find out the problems of the complete systematic land registration program at the Gorontalo Regency Land Agency and efforts to resolve them. The method used is law with an empirical approach, which presents data according to field facts which are then analyzed descriptively qualitatively. The results of the research show that in land registration through the PTSL program there were problems such as a lawsuit for a certificate from the actual owner, where when the PTSL implementation was completed by the village and land agency and a certificate of ownership was issued to those who applied, it turned out that it was suddenly protested by the community who claimed to be the real owner and this happens especially on land abandoned by the previous owner (abandoned); Low public understanding of land tenure law where not all people understand PTSL procedures, so there is still public distrust in making certificates which are considered complicated and take a long time; There are public perceptions regarding the high cost of obtaining certificates, including concerns that they will be burdened by the increasing tax value; and the lack of human resources, especially skilled personnel in villages and BPN in handling land conflict matters and cases. Efforts to resolve this problem are to maximize socialization to the community regarding the terms and conditions and land registration procedures; clarify the status of the land you wish to certify so that it does not overlap; and re-preparing the land registration quota which is still lacking, meaning there is still land in villages in Gorontalo Regency that cannot be accommodated in the PTSL program, which is adjusted to the existing budget.

This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.

Annual tax reporting is an obligation for every individual who meets the specified requirements. The use of e-filing systems in the tax reporting process has become more common in today's modern society. This study aims to analyze the role played in optimizing the use of e-filing systems in an effort to increase tax compliance among individuals. Qualitative research methods were used through interviews and observations of individuals involved in using this system. The results of the analysis show that understanding the role played in optimizing the use of e-filing systems can help increase the efficiency and effectiveness of individual tax reporting

Competition comes from English, namely competition means competition itself or competitive activities, matches, and competition. Competition is when organizations or individuals compete to achieve desired goals such as consumers, share market, survey ranking, or required resources. Whereas In the management dictionary, competition is the efforts of 2 parties/more companies, each of which is active in “obtaining order” by offering the most favorable price/terms. In the online motorcycle taxi industry, competition between companies such as Gojek, Maxim and Grab is very tight. Each company tries to attract more drivers and users by offering various promotions, discounts and additional services. They also compete in terms of technological innovation, such as developing new features to make it easier for users to order motorbike taxis, as well as increasing efficiency in their systems. Apart from that, price competition is also a major factor, where every company tries to offer competitive rates to attract more customers. The method used in this research is a quantitative or statistical method. The population in this research is all odd semester Management students at Bina Bangsa University, namely 73 respondents. Based on the results of research on 73 respondents and discussion regarding online motorcycle taxi competition on the Gojek, Maxim and applications. Seize. It can be concluded that the respondents who use online motorcycle taxis at odd semester Management students at Bina Bangsa University frequently use online transportation, namely the Maxim application because it is cheaper than the Gojek and Grab applications.  

The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

This qualitative research aims to investigate the intricate interplay between intellectual capital, human capital, AI integration, and tax incentives concerning company growth. Employing a holistic approach, the study conceptualizes a comprehensive model to understand the dynamic relationships among these variables. Through purposive sampling, data are gathered from a diverse range of companies across industries. Utilizing thematic analysis, the data is systematically scrutinized to unveil patterns and insights. Preliminary findings suggest that intellectual capital and human capital serve as crucial drivers, augmented by the strategic integration of AI and favorable tax incentives. The study contributes to a nuanced understanding of the factors influencing company growth in the contemporary business landscape.

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.

The purpose of the research is to provide light on how managing student loans can enhance madrasah quality. This study's methodology is based on a library methodology or strategy, that can be defined as a set of procedures for gathering information from libraries, reading and taking notes, and processing research materials. According to the results of the research, financing management is the act of making the most of already-existing funding sources, assigning available monies, and distributing them as resources or tools to aid in the learning process in order to establish a productive and successful learning environment. Cost management of education is essential to achieving the highest levels of madrasah quality. As a result, it is important to take into account the stages of education financing management. The effective use of funds for each madrasah should determine a plan that is a comprehensive educational financing priority from a financing program that entails crucial choices about the state funding allocation system for school regions or areas, the tax system utilized to finance the program, and the courses of study that must be paid.

The purpose of the scientific article entitled "The Influence of the Reward and Punishment System" is to conduct a literature review with the aim of conducting an investigation into the influence of the reward and punishment system on employee performance. In addition, it is very important to formulate hypotheses regarding the influence of each variable that will be used for further research on the topic of sustainability in the field of Human Resource Management. The method used in the process of writing this article is known as qualitative research, which includes library research, drawing from internet sources such as Google Scholar, relevant journals and articles, and the use of the Mendeley application for the compilation of bibliographic references. The following are the conclusions that can be drawn from this article: The performance of employees in the performance of this system is very positive and significant. 2) Employee punishment is better than facing employee performance. 3) the tax and legal system has a positive and statistically significant effect on employee performance.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

Abu Bakar Ash-Siddiq was one of the Prophet's four companions who rose to prominence as Khulafaur Rasyidin's commanders. Ali bin Abi Talib, Umar bin Khatab, and Uthman bin Affan. Like the development of Islamic economic philosophy, the economic policies of the Rashidun Khulafah are discussed from start to finish. Customs, taxes, zakat, and money printing. During the Rasyidin Khulafah period, the Baitul Maal was built, diwans were made, and other commercial activities took place. to observe and understand the system's progress. This article, which examines Islamic economic policies during the Rasyidin Khulafah era, was composed by employing a method of literary observation drawn from certain publications.

This study aims to analyse the effectiveness and contribution of rural and urban land and building taxes to the original local government revenue in Purwakarta Regency during 2016-2019. The method used in this study is a descriptive method using secondary data sources in the form of reports on the realisation of Rural and Urban Land and Building Taxes and Original Local Government Revenue of Purwakarta Regency. Analysis techniques include measuring the effectiveness and contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue. The results showed fluctuations in the receipt of Rural and Urban Land and Building Taxes during the study period. 2019 recorded the lowest effectiveness, while 2017 showed significant improvement. The average efficacy of Rural and Urban Land and Building Taxes during the period was satisfactory. However, the contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue showed greater variation, with some years recording relatively low contributions. This indicates the need for increased consistency and efficiency in the tax collection system and improved services to taxpayers.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion

This research is intended to be able to apply the Waterfall method in developing a website-based queuing system at the Pratama Tax Office (KPP) Samarinda Ilir. With a primary focus on improving efficiency and customer experience, this study conducted additional evaluation through Black Box testing. This method systematically tests system functionality from the user side. The stages of requirements analysis, design, implementation, Black Box testing, and maintenance, ensure the development of a structured and scalable system. The results are expected to provide effective solutions in modernizing the queuing system, improving services, and meeting needs at the tax office.

Abstract. In the rapidly evolving era of information technology, digital records management is crucial for enhancing the efficiency of tax service tasks. This study thoroughly analyzes the existing digital archive system, emphasizing key aspects such as creation, storage, access, and management of digital records. Results reveal the potential of the digital archive system in the Tax Service Office Pratama Jakarta Pulogadung to boost records management efficiency and streamline information access. However, identified barriers include a limited understanding of the technology's full benefits and challenges in adapting to changes in work culture and traditional data management processes. These findings underscore the need for efforts to increase awareness and understanding of the benefits of effective digital records management. Furthermore, strategic development, focusing on training, cultural change, and technology integration, is crucial for optimizing digital archive systems. This research enhances our comprehension of the digital archiving system's role in improving the performance and efficiency of the Service Section of the Tax Service Office Pratama Jakarta Pulogadung, offering insights for future improvements in tax-related tasks.