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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 research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.

Young entrepreneurs in Karanglo Hamlet, Bantul, face difficulties in understanding and fulfilling tax obligations related to Income Tax Article 21 (PPh 21). This community service aims to increase their understanding of tax obligations, especially how to calculate Income Tax Article 21, through interactive approaches such as discussions and simulations of tax calculations. The socialization method was carried out for three days, namely on November 1-3, 2024, by involving the young generation who have businesses in the region as the main target. Before the activity, participants showed a low level of understanding of taxation, but after the socialization, there was a significant increase in their ability to understand and calculate Income Tax Article 21. This result emphasizes the importance of tax education to create a young generation that is tax-compliant and supports state revenue.

Masalah utama dalam sosialisasi ini adalah rendahnya pemahaman pemuda Karanglo tentang Pajak Pertambahan Nilai (PPN), terutama dalam konteks penerapan pada kegiatan ekonomi mereka. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan keterampilan mereka mengenai konsep dasar PPN, manfaatnya, serta tata cara penghitungan dan pelaporannya. Sosialisasi berlangsung selama satu bulan, diawali dengan observasi pada tanggal 4-10 Oktober, dilanjutkan dengan penyusunan materi pada tanggal 11-13 Oktober, pelaksanaan sosialisasi pada tanggal 3 November, dan evaluasi di hari yang sama. Metode yang digunakan mencakup observasi, penyusunan materi, penyampaian materi melalui diskusi interaktif dan simulasi, serta evaluasi untuk menilai hasil pemahaman peserta. Sebelum sosialisasi, pemuda Karanglo belum memahami konsep dasaar PPN, manfaat PPN serta kewajiban pelaporan dan setelah adanya sosialisasi ini hasilnya menunjukkan peningkatan pemahaman yang signifikan di kalangan pemuda Karanglo, meskipun beberapa peserta masih membutuhkan pendampingan untuk penerapan praktis.

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

Akuntansi Pemerintahan, sistem yang terstruktur untuk mengelola seluruh transaksi keuangan yang terjadi dalam entitas pemerintahan, mulai dari tingkat pusat hingga daerah. Proses ini melibatkan pencatatan, klasifikasi, agregasi, analisis dan pelaporan transaksi-transaksi tersebut. Meningkatnya perkembangan teknologi informasi telah membawa perubahan besar dalam bidang kehidupan, termasuk bidang akuntan publik. Memperkenalkan teknologi informasi ke dalam sistem akuntansi pemerintahan menghadirkan banyak manfaat dan tantangan. Teknologi informasi telah membuat akuntansi pemerintahan menjadi lebih efisien, akurat, transparan dan mudah dipahami. Hal ini pada akhirnya akan memberikan dampak positif bagi masyarakat karena pajak yang dibayarkan dapat dikelola dengan lebih baik. Teknologi informasi telah merevolusi cara pengelolaan keuangan pemerintah. Dengan menggunakan teknologi ini, kita dapat membangun pemerintahan yang lebih bersih, efisien dan lebih bermanfaat bagi rakyatnya. Salah satu penerapan teknologi informasi yang banyak digunakan oleh pemerintahan daerah maupun pusat yaitu sistem SAP ERP. Sistem SAP ERP adalah singkatan dari System Application and Product in Data Processing dan merupakan sistem informasi untuk mengintegrasikan berbagai proses bisnis dalam suatu perusahaan. Salah satu modul terpenting dari SAP ERP adalah modul Finance. Modul ini menyediakan berbagai fitur yang sangat berguna untuk pengelolaan keuangan perusahaan, seperti PT PLN. SAP ERP telah menjadi alat yang sangat penting bagi perusahaan seperti PT PLN untuk mengelola keuangannya secara efektif dan efisien. SAP ERP membantu perusahaan mencapai tujuan bisnis mereka dengan fungsionalitas komprehensif dan kemampuan integrasi tindak lanjut.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

According to the Indonesian Statistics Agency (BPS), economic growth in 2023 is estimated to remain strong in the range of 5.05% (yoy), this economic growth is better compared to the last two years considering that the government continues to optimize the recovery period from Covid-19. According to Sadono Sukirno (in Puspitasari et al., 2024) one of the policies to accelerate the development process is to increase government savings, the savings rate Economic growth can be interpreted as a process of increasing the value of output per capita in the long term. The purpose of this study is to determine the effect of Tax Revenue, Foreign Investment (PMA), Domestic Investment (PMDN) on economic growth in Indonesia. This study uses a quantitative approach using time series data sourced from the Central Statistics Agency of Indonesia (BPS) for 2014-2023. The data analysis technique uses multiple regression analysis using the E-views 10 program. The results of the study determine that tax revenue has a significant effect on economic growth in Indonesia, foreign capital revenue (PMA) has a negative and insignificant effect on economic growth, while domestic capital revenue (PMDN) has a positive and significant effect on economic growth.

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.

UNY Tax Volunteer service activity aims to accompany teaching staff and employees in reporting tax returns and as a forum for improving effective communication skills for students. Apart from that, SPT reporting assistance activities are also needed to help UNY teaching staff and employees who have difficulty or do not understand the reporting process. This tax assistance activity involves students who register as Tax Volunteers. Activities carried out by UNY Tax Volunteers include material provision, Tax Roadshow, and Tax Clinic. With the presence of Tax Volunteers, teaching staff and employees feel helped in reporting SPT. The results of the UNY Tax Volunteer program show an increase in effective communication skills in students. This activity is not only beneficial for students, but has also been proven to help UNY teaching staff and employees in all faculties at UNY to be able to report tax returns on time and in accordance with applicable regulations.

This research aims to analyze the influence of regional taxes and regional levies on economic growth in Aceh Province. The research method used is a quantitative approach using secondary data from the Central Statistics Agency (BPS) and the Directorate General of Taxes (DJP) for the period 2009–2023. Data analysis was carried out using multiple linear regression with the help of statistical software. The research results show that regional taxes. The test results show that regional taxes have a t;statistic value of 1.186951 with a probability significance test of 0.2582 where >0.05 means that regional taxes do not have a significant influence on economic growth.do not have a significant influence. significant to economic growth. On the other hand, regional levies show that regional levies have a t;statistic value of -2.988378 with a probability significance test of 0.0113 where >0.05 means that regional levies have a partially significant negative influence on economic growth. This research provides important implications for policy makers in Aceh Province in increasing the effectiveness of managing regional taxes and regional levies to encourage sustainable economic growth.

Pelanggaran etika profesi pada keamanan siber adalah gosip kritis yg memengaruhi kepercayaan publik terhadap pengelolaan data sensitif. Studi ini menganalisis pelanggaran etika yg terjadi dalam perkara kebocoran data pajak pada Indonesia, menggunakan penekanan dalam penyebab utama, dampak, & akibat. Metode penelitian yg dipakai melibatkan analisis literatur dan studi perkara. Hasil penelitian memperlihatkan adanya kelemahan pada sistem pengamanan data, minimnya penerapan prinsip etika profesi, dan kurangnya supervisi terhadap pihak yg berwenang. Penelitian ini bertujuan untuk menganalisis pelanggaran etika profesi keamanan siber terkait kebocoran data pajak di Indonesia.

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.  

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel  didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi  negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.

This study aims to analyze the effect of inflation, foreign investment (PMA), value added tax (VAT), and income tax (PPh) on economic growth in Indonesia in the period 2009-2023. Using quantitative methods and multiple linear regression analysis, secondary data taken from the APBN and BPS portals were processed using Eviews 10. The results of the study indicate that inflation, foreign investment, VAT, and PPh partially do not have a significant effect on economic growth. This study reveals that although fiscal and monetary policies play an important role in economic stabilization, external factors such as the COVID-19 pandemic and global economic dynamics also have a major impact. The implications of this study highlight the importance of institutional and regulatory improvements to maximize the contribution of foreign investment and taxation policies to economic growth.

The aim of this research is to determine the effect of tax knowledge and tax sanctions on tax compliance among MSMEs in North Sangalla District. The data analysis techniques used are descriptive analysis, data quality assessment, classical assumption testing. Based on the results of this research, it shows that tax knowledge has a positive and significant effect on MSME taxpayer compliance in North Sangalla district. This is shown by the tcount value of 3.679>ttable 1.987, with a significance value of 0.000<0.05. Based on the results of this research, it shows that tax sanctions have a positive and significant effect on the compliance of MSME taxpayers in North Sangalla District. This is shown by the tcount value of 2.443>ttable 1.987, with a significance value of 0.0017<0.05. Based on the results of this research, it shows that tax knowledge and tax sanctions have a positive and significant effect simultaneously on taxpayer compliance of MSMEs in North Sangalla District. with a calculated F value of 26.140 > F table 2.71 with a significance of 0.000,