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Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

Community service activities to provide knowledge about MSME tax preparation and reporting training. this activity was carried out on May 3 2023. The method of activity is with presentation of material, discussion, training and evaluation. a series of community service activities as follows: the implementing team presented material on the Basic Principles of Imposing Final MSME Income Tax, tax incentives provided by the government to MSME actors, Calculation and Payment of MSME Final Income Tax, and Reporting of MSME Income Tax and Tax Sanctions. The result of this community service activity is that activity participants are capable of making and reporting MSME taxes

Taxes are an important source of state revenue, but there is a gap between the significant tax gap and the low tax ratio, indicating that tax effort in Indonesia is still low. Various breakthroughs made by the tax service office related to taxpayer compliance, such as conducting socialization, imposing sanctions and making information technology applications in tax administration activities continue to be carried out in order to improve and optimize services to taxpayers. The goal of this study was to find out how individual tax payer compliance is affected by the role that the Tax Service Office plays in the form of tax socialization and tax sanctions. Quantitative research is the method used. This research was carried out at KPP Pratama Surakarta. This study's primary data comes from questionnaires that were given to respondents who are registered as individual taxpayers at KPP Pratama Surakarta. The Likert scale is the one used to measure variables. The hypothesis is tested using multiple linear regression analysis in this study. The consequences of the review show that somewhat socialization of duties, execution of e-documenting, and burden sanctions significantly affect citizen consistence. Taxpayer compliance is positively and significantly impacted by the F test results of tax socialization, e-filing implementation, and tax sanctions simultaneously. The determination test (R2) yielded a result of 45.2%, and the remaining 54.8% was influenced by other variable factors that this study did not examine.

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

The development of communication media has led to the presence of applications to order online motorcycle taxi transportation services. The application can be easily downloaded via PlayStore or similar applications. Therefore, the purpose of this discussion is to find out how business competition is between conventional ojek and online ojek business actors. In Indonesia there are several online motorcycle taxi service providers such as Grab, Gojek, and Maxim. The services provided are not only in the form of online motorcycle taxi services, but also in the form of food delivery services (grabfood), online shopping services (grabmart), package delivery (grabexpress) and other services. It is known that there are problems between online motorcycle taxis and conventional motorcycle taxis that have occurred, such as the beating by a conventional motorcycle taxi driver against a Gojek driver in Bojongsoang, Bandung. In this study, the authors used a qualitative type of research because it discussed business competition between business actors. Meanwhile, the nature of the research used is descriptive research. The research approach used by the author in this journal is included in the type of statutory approach and the Case Approach.

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.

Regional autonomy can indeed bring about positive changes in the regions in terms of regional authority to self-regulate. Tax is a source of state or regional revenue that is paid by the community as a collection fee that can be imposed by the government based on applicable regulations. The aims of the research are a) to find out how effective the revenue from the restaurant tax sector, hotel tax, and street lighting tax are Regional Own Revenue in Langsa City, b) to find out what factors are inhibiting the revenue from the restaurant, hotel, and street lighting tax sector as income. Original area and government efforts to overcome obstacles in the restaurant tax revenue sector, this study uses a qualitative approach. The effectiveness of tax revenue from the restaurant sector, hotel sector, and the tourism sector from 2016-2020 from the results of the data that the researchers obtained, there were still achievements in accordance with the targets set by the government, such as from the tourism sector, this was due to the constraints of the Covid-19 virus outbreak so that there is implementation on a large scale so that the tourism sector does not get a nominal amount as Regional Original Income. In its application, there are inhibiting factors, including the names of restaurants and hotels that have not been recorded by the Regional Original Revenue Service, so that the effectiveness in receiving both types of taxes is not fully maximized.

In Indonesia, online motorcycle taxis are the largest public transportation with a very large number of partners and fleets, covering all parts of Indonesia. As a profit-oriented mode of public transportation, paying attention to customer satisfaction is a necessity. One of the efforts that can be done is to provide quality services. In fact, this study aims to find out how online transportation users respond by looking at the service elements provided by service providers. Scientific studies are used as a logical way to prove reliable research results, and in this study using quantitative methods and statistical analysis of linear regression. The subjects of this study were users of the online ojek public transportation mode in the student MPLM UNJ 2022,Jakarta. The results of the study provide an overview, in general, respondents are satisfied with the presence of nline motorcycle taxis. This is very helpful and facilitates user activities. However, there are still things that need to be improved, such as comfort and safety standards. Statistically, service has a significant effect on online motorcycle taxi user satisfaction.

GRDP is the total value of final goods and services produced by all economic units in a region. The GRDP level can describe the economic growth of a region. The high level of economic growth as indicated by the high GRDP value indicates that the region is experiencing progress in the economy. The purpose of this study is to see how much influence Taxes and the Labor Force have on GRDP in North Sumatra Province. The research method uses panel data analysis using data spanning 4 years starting from 2018 to 2021. Based on the research results, the results of Tax and Labor have a positive and significant effect on GRDP in North Sumatra.

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

BW Courier was founded in 2019 as a service for picking up goods, online motorcycle taxis, delivering food, documents, and others. BW Kurir has the opportunity to make it easier for the people of Lubuk Basung Around in their daily lives. The problem finding from BW Kurir is having an inconsistent logo, color and typography as its visual identity. These problems make BW Kurir difficult to recognize by the local community, therefore this design aims to design a visual identity that is conceptualized and has a philosophy. The design uses the Glass Box method so that it is able to produce a visual identity that is consistent or easy to recognize, enhances the brand, and facilitates promotion. BW Kurir's visual identity includes logograms, logotypes, taglines, and colors that will be used in various media in the form of manual books, shopping invoices, motions, delivery bags, courier jackets, courier helmets, paper bags, x-banners, posters and feeds. Instagram.

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.

the purpose of this study is to identify public service innovations, namely the SAMBARA (West Java Mobile Samsat) application in paying motor vehicle taxes. This research seeks to explore the benefits of this Sambara innovation for the people of West Java. This study used a qualitative research method with a literature study approach. Some of the findings from this research are that the Sambara innovation can make payments online, can find out a map of the Samsat location, can check vehicle data, can verify vehicle tax using the NIK and vehicle frame number. Other findings are supporting factors, namely cooperation and support from various parties as well as the position of the private sector which contributes to operational provision. However, in making tax payments the Sambara application still has problems and there is still low understanding and lack of information to the public about the Sambara application.

This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.

CTS is one of the diseases that occurs in many workers so it is often referred to as work-related Carpal Tunnel Syndrome. The high number of informal workers allows for high accidents in the workplace. The purpose of this study is to discuss the risk factors for the incidence of CTS in informal sector workers. This research is a descriptive research with the literature review method. The literature search strategy uses a prism flow chart, and inclusion and exclusion criteria. The databases used include: PubMed, Taylor and francis, and Google Scholar. From the 20 articles, 19 of them used the cross-sectional type of research, and 1 article used the case-control type of research. The types of informal work obtained from the 20 articles are: motorcycle taxi drivers, farmers, batik and bead craftsmen, blacksmiths, stone breakers, meatball sellers, coconut peelers, woodcarvers, tailors, angkot drivers, small-scale convection, hairstylists, and butchers. Overall, the journal articles obtained discuss related to the risk factors for the incidence of CTS in informal sector workers. Repetitive movements, length of service, length of work, hand posture (awkward), age, gender, and body mass index were found to influence the incidence of CTS in informal sector workers. Meanwhile, grasping work and a history of diabetes mellitus were not found to be related to the incidence of CTS in informal sector workers.

This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of  Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

The community service activity with the title "Socialization of Technology Utilization and Tax Modernization at SMK Negeri 1 Medan" was carried out well and smoothly. The participation and interaction of the participants in this activity greatly support the success of the activities that have been carried out. Basically, this community service activity is carried out to contribute to the field of education related to taxation.

Small and Medium Enterprise (UMKM) in Indonesia is one of the cornerstones of the Indonesian economy. Semarang Regency has a lot of business potential which is the main source of livelihood for the local population. The purpose of this activity is to provide training for Small and Medium Enterprise (UMKM) in Jembrak Village regarding business ethics, bookkeeping of financial transactions, marketing of goods and services, product packaging and labeling, and taxation (E-Filing). The implementation method in this activity includes providing material on simple financial bookkeeping and mentoring programs on entrepreneurial activity and simple financial bookkeeping. The main target in this service activity is the business actors of UMKM in Jembrak Village and the wider community in general. The material presented by STIPARI Semarang lecturers in training on the topic of business ethics and simple bookkeeping takes approximately 120 minutes, followed by a question and answer session in three sessions. With this service activity, the authors provide recommendations for holding similar education to other different communities and the need for continuity of activities and evaluation after the community service activities are carried out, so that UMKM actors in Surabaya can contribute to the development of UMKM in Indonesia.