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This study aims to analyze the factors that affect the level of compliance of Micro, Small and Medium Enterprises (MSMEs) taxpayers in Kupang City. The type of research used is case study research with a quantitative approach. Data was collected through a questionnaire distributed to 189 respondents who were selected using the purposive sampling technique. Data analysis was carried out using binary logistic regression with the help of SPSS version 25 software. The results of this study show that taxpayer awareness, supervision and enforcement of tax laws, benefits felt by taxpayers, as well as tax support and incentives significantly affect taxpayer compliance; Meanwhile, understanding of tax regulations and ease of tax administration does not affect taxpayer compliance. However, overall, the six independent variables have a simultaneous effect on taxpayer compliance as a dependent variable. This finding is expected to be the basis for local governments and related institutions in formulating policies that support increasing the compliance of MSME taxpayers in Kupang City.

E-Filing Service for Individual Taxpayers 1770 S to complete and report their annual SPT. According to Article 1 of Law Number 6 of 2009, the SPT or Announcement Letter is a document that must be applied by Taxpayers to inform the calculation and payment of tax on both tax and non-tax objects, assets and liabilities in accordance with applicable taxation law. regulation. Form 1770 S is intended primarily for simple individual taxpayers who have a gross income of more than Rp. 60 million per year. Before completing and filing the 1770 S Annual Tax Return, taxpayers must provide several documents, including Taxpayer Identification Number (NPWP), Electronic Filing Identification Number (EFIN), and proof of withholding. This Annual SPT reporting technique is carried out online via the DJP website www.djponline.pajak.go.id or via application.  

Land and Building Tax is a type of tax that applies in Indonesia. As a type of direct tax, Land and Building Tax has an important role in domestic tax revenue. This study aims to determine the effect of the growth rate, contribution and potential of Land and Building Tax on Domestic Tax Revenue. By using purposive sampling as a method for determining the sample and statistical testing in the form of descriptive analysis, classic assumption test and partial t test as a reference for testing the hypothesis, the results obtained are that the results of the t-test variable growth rate of Land and Building Tax is 1.127 with a significance level of 0.263. Significance value 0.263 > 0.05. Based on the test results, it can be stated that the variable growth rate of Land and Building Tax has no effect on the variable Domestic Tax Revenue. The results of the t-test variable contribution of Land and Building Tax is 11.572 with a significance level of 0.000. Significance value 0.000 <0.005. Based on this test, it can be stated that the Land and Building Tax Contribution variable has a positive and significant influence on Domestic Tax Revenue. The result of the t-test for the variable potential for Land and Building Tax is 2.242 with a significance level of 0.027. Significance value 0.027 > 0.05. Based on the test results, it can be stated that the potential variable of Land and Building Tax has no positive and insignificant influence on Domestic Tax Revenue.

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

Data matching of Population Identification Number (NIK) as Taxpayer Identification Number (NPWP) needs to be done. This is an order from Law (UU) Number 7 of 2021, Presidential Regulation Number 83 of 2021, and Regulation of the Minister of Finance Number 112/PMK.03/2022. Regarding the implementation of data matching of NIK to NPWP which must be accelerated. The Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has set the time for matching NIK to NPWP to be fully implemented in mid-2024. Tax Volunteers support Taxpayers (WP) in matching Population Identity Number (NIK) and Taxpayer Identification Number (NPWP). Matching NIK NPWP functions as part of the steps to improve tax compliance and administration in Indonesia. The purpose of this comparison is to inform the truth and reliability of personal data and tax information of Indonesian citizens.

Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.

This research aimed to determine the mapping of regional tax potential in Sikka Regency based on superior, potential, developing and underdeveloped sources. The research methods used in data collection are observation, documentation, interviews and literature studies. The data analysis technique used was a quantitative descriptive analysis technique using Klassen typology analysis. The findings of this research indicated that, out of the ten regional tax revenue sources in Sikka Regency, none, fall into Quadrant I (Superior Sources). This is because, among these ten sources, there is limited revenue potential and insufficient capacity to effectively manage high-potential sources. In Quadrant II (Developing Sources), no tax revenues were identified, as the government faces challenges with low-income potential and cannot efficiently manage even low-potential sources. Quadrant III (Potential Sources) includes street lighting tax, rural and urban land and building tax, and land and building acquisition tax (BPHTB). These sources are characterized by low potential, but the government has demonstrated a strong capacity to manage them effectively. Conversely, Quadrant IV (Underdeveloped Sources) comprises hotel tax, restaurant tax, entertainment tax, advertising tax, parking tax, groundwater tax, and non-metallic mineral and rock tax. These sources are constrained by both low-income potential and the government's limited ability to manage high-potential revenue streams effectively.

Land and Building Tax (PBB) is a type of area regulated by the government in determining the amount of tax for implementation and development as well as increasing the prosperity and well-being of the people. Based on taxpayer compliance data in Tanjung Keliling Plantation, the results of tests carried out using the Clustering algorithm can determine the variables of ownership area, hamlet name and payment level. Clusters 1,2,3 of 600 PBB taxpayer data, namely where cluster 1 has 166 data, can be grouped based on the Ownership Area of "500,001-600,000m2" with the Hamlet Name "Ujung Bangun" and the Payment Level "Quite Good". Cluster 2 consists of 196 data, which can be grouped based on ownership area "200,001-300,000m2" with the hamlet name "Karang Jati" and payment level "fairly good".  And Cluster 3 with a total of 238 data, can be grouped based on the Ownership Area "400,001-500,000m2" with the Hamlet Name "Mojosari" and the Payment Level "Quite Good".

Semarang Great Sale (Semargres) is an annual event held by the Semarang City Government and the Semarang City Chamber of Commerce and Industry (KADIN) from 2010 to 2023. This event aims to strengthen relations between Semarang City business actors, including the hotel sector, shopping centers, souvenir producers, retail traders, MSMEs, SMEs, and street vendors. Semargres 2024 will be held from August to early September 2024, with the closing at Queen City Mall Semarang on September 2, 2024. As support, the Semarang City Government and the hotel, restaurant, and entertainment sectors provide a 20% tax break to eligible Semargres participants based on November 2023 taxes and compensated for December 2023 taxes. The Lecturer Team of the Faculty of Economics and Business, Dian Nuswantoro University, implements this community service program in collaboration with KADIN and the Semarang City Government through the Regional Revenue Agency. This program aims to socialize the study of the results of the implementation of Semargres 2024 as a basis for providing tax discounts. This activity is expected to increase the understanding of business actors about the benefits and mechanisms of providing tax discounts, encourage their active participation in Semargres in the future, and be a reference for the development of the local economy of Semarang City.

This research aims to empirically test the influence of field raids, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.The data source used in this research is primary data through the results of distributing questionnaires to motor vehicle taxpayers at the Ambon City Samsat Office. The total sample in this research was 100 taxpayers using a convenience sampling technique. The data collection technique uses a questionnaire and the data analysis used to test the hypothesis is multiple linear regression analysis.The results of this research show that field raids have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, taxpayer awareness has a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, and tax sanctions have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City. Ambon City.  

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.

Taking the tax bearer hostage is one of the actions in the context of tax collection with the aim of getting the tax bearer to pay off the tax debt and tax collection costs. Hostage actions against tax bearers are carried out very selectively, carefully, and are a last resort. The aim of this research is to analyze the concept of a hostage location for tax payers. The research method used is normative legal research with a statutory approach. The data used is secondary data obtained from legal materials in the form of statutory regulations and reference books. From the research conducted, it is known that the Ministry of Finance has the responsibility to establish a hostage location for taxpayers. Before the hostage location was set up by the Ministry of Finance, taxpayers who were held hostage were kept in state detention centers and separated from other detainees.

This study aims to examine the effect of the implementation of the motor vehicle tax amnesty program, exemption from motor vehicle transfer fees, and taxpayer motivation on compliance in paying motor vehicle tax in Mojokerto Regency. The population in this study were taxpayers adjusted to the number of two-wheeled vehicles in Mojokerto Regency, which was 457,325, the sample in this study used the accidental sampling method, namely random sampling with consideration of ease of access that could be reached by researchers, namely 75 respondents with data obtained through the distribution of questionnaires online and offline. Data analysis in this study used multiple linear regression analysis with the help of SPSS version 22. The results obtained in this study were that the implementation of the tax amnesty program had a significant effect on compliance, exemption from transfer fees did not affect compliance, taxpayer motivation had a significant effect on compliance, and simultaneously all independent variables affected the dependent variable.

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.    

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and  obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that  Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

Regional taxes in Indonesia can be classified based on the level of regional government, namely regional taxes at the provincial level and regional taxes at the district/city level. One source of regional tax revenue comes from motor vehicle tax (MVT) payments. The aim of this research is to analyze the influence of taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax in Kediri Regency. This research is a type of quantitative research with an associative approach. The number of samples used in this research was 100 respondents with the sampling technique used was Random Sampling. Data collection was carried out using the questionnaire method. The analysis technique used in this research is multiple linear regression analysis using several methods including descriptive statistical analysis, validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple regression analysis, f test and t test. In this research, the results showed that taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions had a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Katang Kediri.