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The sugar tax has emerged as a strategy adopted by various countries to address public health issues caused by excessive sugar consumption. This study examines the impact of the tax in the UK and Mexico, as well as its implications for Indonesia. Data from the Central Statistics Agency (BPS) show that per capita sugar consumption in Indonesia far exceeds the recommended limits set by the Ministry of Health and WHO, increasing the risk of non-communicable diseases such as diabetes and obesity. In the UK, the sugar tax successfully reduced sugar consumption, particularly among children and adolescents, while in Mexico, sugary beverage consumption also declined significantly. Besides reducing sugar intake, the tax generates revenue that can fund public health programs. However, resistance from the food and beverage industry and local communities presents challenges. This study recommends implementing a sugar tax in Indonesia as a strategic step to improve public health, supported by complementary policies promoting healthy eating and stronger consumer protections.

The forecasting of advertisement tax payments at the Medan City Revenue Agency aims to support planning and decision-making regarding advertisement tax revenue from 2021 to 2023, covering the period from January to December. In this process, historical data on advertisement tax payments is analyzed to determine the most suitable ARIMA model by considering the Autoregressive (AR), Differencing (I), and Moving Average (MA) parameters. The research indicates that the ARIMA model can provide accurate predictions of advertisement tax payment trends, thereby serving as a tool to enhance the effectiveness of local tax management. For the period from January to October 2024, it is estimated that 1,141 individuals will make advertisement tax payments, with the lowest forecasted number occurring in January 2024 at 1,128 individuals.

This research aims to analyze the influence of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance. The population of this research is all individual taxpayers at KPP Pratama Pati. The sampling technique in this research is insidental sampling. Respondents in this study are individual taxpayers who are registered with KPP Pratama Pati and regularly report their tax obligations. Data was taken by distributing questionnaires to 110 individual taxpayers. Data analysis used the Wrap PLS version 6.0 software analysis tool. The results of this research show that taxpayer knowledge, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance.

Taxes are levied based on legal norms to cover the costs of producing collective goods and services to achieve general welfare and to increase the development of a country. One source of tax funds comes from Land and Building Tax. Refusal to pay, evasion, or resistance to taxes is generally a violation of the law. Taxes are one source of government funds for development, both central government and regional government. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay tax. However, the problem often faced by the government is the lack of taxpayer awareness of their obligation to pay taxes. In this community service, the Indocakti Malang College of Economics team carried out assistance activities regarding reducing land and building tax payments for residents of RT 10 RW 05 whose land and buildings are still leased.

The purpose of this study is to empirically prove that cash holding can be influenced by the profitability of net working capital cash conversion cycle firm size and leverage either directly or indirectly mediated by tax availability in basic and chemical industrial manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The measurement of the intervening tax avoidance variable uses the cash effective tax rate application, with purposive sampling in this study. Based on the existing criteria, a sample of 31 manufacturing companies in the basic and chemical industry sectors were obtained that were "listed" on the IDX for the period 2018-2021. and Firm Size significantly affect Cash Holding without being mediated by Tax Avoidance while Leverage can significantly affect Cash Holding mediated by Tax Avoidance for manufacturing companies in the basic and chemical industry sectors listed on the IDX for the period 2018 – 2021.  

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

The purpose of this study is to determine how individual taxpayer compliance in Bukir Village, Pasuruan City, is impacted by the degree of tax literacy and awareness. This study employs a quantitative methodology, causality design, and basic random sampling procedures with 22 participants. Questionnaires were used to gather data, and multiple linear regression was used for analysis. The study's findings suggest that taxpayer knowledge significantly influences tax compliance, while tax literacy has no discernible effect. According to this research, raising tax awareness rather than just tax literacy has a greater impact on promoting compliance. This study has significant ramifications for how the government can develop plans to increase tax compliance through initiatives for inclusiveness and tax knowledge.

This study aims to analyze the influence of green accounting in carbon tax management in multinational companies in the manufacturing sector. Green accounting is an accounting approach that includes environmental asppects in finansial reporting, aiming to reduce environmental costs and support corporate sustainability. Using quantitative metodts, this study analyzed data form the sustainability report of five manufacturing companies listed on the IDX in 2022. The result of thr analysis show that carbon tax does not have a significant influence on the implementation of green accounting. This show that the implementation of green accounting os more influenced by other factors besides carbon tax policy. These findings reinforce the importance of exploring additional factors that can support the effective implementation of green accounting.

This paper aims to evaluate the impact of changes in the tax base on Indonesia's economy. It begins by providing an overview of Indonesia's taxation system and recent changes in tax policy. The paper then discusses the effects of tax base changes on economic variables such as investment, government revenue, and economic growth. Using empirical data and economic models, this study assesses the short-term and long-term impacts of tax changes on key economic indicators. The findings indicate that while tax reforms can stimulate economic activity in the short term, their long-term effects depend on various factors such as tax structure, administrative efficiency, and economic conditions. The paper concludes with policy implications and recommendations for policymakers in Indonesia.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

This study aims to analyze public perceptions of the quality of motor vehicle tax payment services at SAMSAT Serang Regency. This research uses a quantitative approach with a survey method, where data is collected through a questionnaire in the form of a Likert scale. The research method used is descriptive statistical test, linear regression test and correlative test. distributed to taxpayers who have used services at SAMSAT. The results showed that public perceptions of service quality at Samsat Serang Regency were in the good enough category. This study recommends improving service quality through officer training, simplifying administrative procedures, and optimizing physical facilities at service locations. With these improvements, it is expected that taxpayer satisfaction and compliance in Serang Regency can increase sustainably.

Tax is a source of regional income which has an important role in the development of infrastructure and public services. However, the effectiveness of tax compliance is often influenced by various factors, including public perception of services in the motor vehicle tax payment process, which is often considered complicated and confusing. This article aims to provide an overview of taxpayers' perceptions of motor vehicle tax services at the Serang Regency Samsat. This research used a quantitative approach involving 68 respondents who were taxpayers in the Serang Regency Samsat. The methods applied in this research include descriptive statistical analysis, correlation tests, and linear regression.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

This study is intended to find out and provide tangible evidence of the influence of Capital Intensity and Debt Level on Tax Aggressiveness in Property and Real Estate companies listed on the Indonesia Stock Exchange. This observation uses Tax Aggressiveness as the dependent variable and Capital Intensity and Debt Level as independent variables. This study uses a quantitative descriptive approach. The sample in this observation uses a purposive sampling method using financial report data for 5 years, and journals that have been researched by the researchers. The type of data for this research is secondary data obtained from the analysis of financial report data, international journals, national journals, astikels, and books. This hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple regression tests and hypothesis tests, namely the r analysis test and the t test. The results of this study show that Capital Intensity and Debt Level have a significant positive impact on Tax Aggressiveness.

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.