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The study tested tax literacy and factors that influenced tax compliance in Binjai City, North Sumatra, using a qualitative approach of semi-structured interviews and observations. The results show that the majority of people have a basic understanding of tax types, but difficulties in understanding technical details such as tax calculations and reporting processes. Factors such as education, income, and tax administration experience affect tax literacy, while awareness of the importance of tax for development still needs to be enhanced. The implications of this research include recommendations to develop inclusive and tailor-made tax education programmes, to enhance public understanding and compliance in paying taxes and to support national development effectively. This research makes an important contribution to local tax policy in an effort to increase public participation and awareness of their tax obligations.

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.

This study aims to analyze and explain the effect of technical skills and interpersonal skills on perceived job performance with organizational commitment as a moderating variable (study of tax consultants in Central and DIY regions). The sample is 150 tax consultants in Central Java and DIY with the data analysis technique is PLS SEM. Based on the results of the discussion, the following conclusions can be drawn (1) There is an influence of technical skills on perceived job performance, (2) There is no effect of interpersonal skills on perceived job performance, (3) There is an influence of organizational commitment on perceived job performance, (4) Organizational commitment cannot moderate the influence of perceived job technical skills performance, (5) Organizational commitment can moderate the influence of interpersonal skills on perceived job performance.

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data  analysis of  this study  was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

Taxpayer non-compliance in carrying out their tax obligations is still a serious problem in Indonesia. Various efforts have been made and attempted by the government to increase taxpayer compliance, but the results obtained have not been as expected. This research aims to propose a conceptual model to determine the factors that influence taxpayer compliance in e-commerce businesses by connecting tax knowledge, tax sanctions and religiosity with gender and age of the business as moderators. It is hoped that the conceptual model from this research can provide useful information for the government and the wider public about the factors that influence taxpayer compliance so that in the future it can increase taxpayer compliance.

Penelitian ini bertujuan untuk mengeksplor tindakan antisipatif pemerintah dalam menghadapi krisis ekonomi dengan menggunakan kebijakan moneter dan fiskal melalui kajian pustaka atau metode penelitian kepustakaan. Pendekatan ini memungkinkan peneliti untuk menggali berbagai teori, pandangan, dan hasil penelitian terdahulu yang relevan dalam memahami tindakan antisipatif pemerintah dalam menghadapi krisis ekonomi dengan menggunakan kebijakan moneter dan fiskal melalui. Penelitian ini menggunakan metode kajian kepustakaan (library research). Berdasarkan hasil dan pembahasan, dapat disimpulkan bahwa kebijakan moneter dan fiskal merupakan instrumen utama yang digunakan pemerintah untuk mengatasi dan merespons krisis ekonomi. Kebijakan moneter, yang dijalankan oleh bank sentral, bertujuan untuk mempengaruhi variabel moneter seperti suku bunga, uang beredar, dan nilai tukar, dengan tujuan mencapai stabilitas harga, pertumbuhan ekonomi yang seimbang, dan stabilitas sistem keuangan. Sementara itu, kebijakan fiskal, yang melibatkan pengaturan pendapatan dan pengeluaran pemerintah, bertujuan untuk mencapai pertumbuhan ekonomi yang tinggi, menciptakan lapangan kerja, dan menjaga stabilitas ekonomi melalui pengaturan pajak, pengeluaran, dan stimulus fiskal, dan kedua kebijakan ini saling terkait dan berperan penting dalam menjaga stabilitas ekonomi nasional. Kebijakan moneter dan fiskal dapat digunakan bersama-sama untuk merespons krisis ekonomi, seperti resesi atau inflasi tinggi, dengan menciptakan lingkungan ekonomi yang lebih stabil dan memberikan manfaat jangka panjang bagi masyarakat secara keseluruhan.

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

This article aims to find out about the process of receiving revenue from the Karawang BAPENDA tax sector, with a focus on recording, reporting. the reason can provide valuable insight for local governments in increasing effectiveness and efficiency in local tax management. this research method is qualitative using descriptive analysis, which is a research method that tries to describe the object. The results of the study indicate the process of receiving local revenue from the Karawang BAPENDA tax sector by using Sipadi and after being inputted, a tax form is made, namely SSPD, to be submitted to employees and then paid according to tax and will receive STBP and STS will also be made by using the system, it will be more efficient in errors between systems and humans. obstacles in the receipt of local revenue by Bapenda Karawang related to deposit certificates, local tax payment certificates, and proof of payment certificates include data entry errors, incomplete documents, difficulty verifying payments, and technical problems in administration and reporting systems. To address these issues, Bapenda Karawang could improve officer training, use advanced information technology, and increase transparency of financial reporting. Additional measures include strengthening coordination between units, periodic evaluation of systems and procedures, and providing easy and clear access to local revenue information to the public.

This research is motivated by initial observations that show that the Implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has not been optimal, as seen from the large number of tax arrears that must be fulfilled by the Ciamis Regency DPPKAD. PBBP2 (Rural and Urban Land and Building Tax) revenue has not reached the predetermined target. The increase in Regional Original Revenue (PAD) is carried out by following the right tax principles, including the application of sanctions for violations. This study uses a quantitative descriptive method with a population of 33 people, and a total sampling technique, so that the sample also totals 33 people. Data was collected using questionnaires. The results of the study show that the implementation policy of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies received a total score of 2262, which is included in the high category according to the benchmarks used. PBBP2 admissions at the Ciamis Regency DPPKAD received a total score of 2289, also in the high category. Based on hypothesis proof, the policy of implementing Law Number 28 of 2009 has an effect of 77.3% on the receipt of PBBP2 in the Ciamis Regency DPPKAD, while 22.7% is influenced by other factors that are not studied.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.

Rapid advances in technology, especially through online and offline media, have changed the way people connect, access information and share views. YouTube has become the main platform for users to interact and distribute multimedia content, one of the contents of which is persuasive videos. Persuasive videos influence and convey messages to the public, such as raising awareness about the obligation to pay motor vehicle tax. The method used is the Multimedia Development Life Cycle (MDLC) method in making persuasive videos. MDLC stages include concept, design, material collection, assembly, testing, and distribution. The video was produced with a focus on motor vehicle tax payment guidelines, with a duration of 2 minutes 12 seconds. Evaluation carried out through a survey of STMIK Lombok students and verification by SAMSAT employees, shows that this video is effective in conveying information and increasing public understanding about the importance of paying motor vehicle tax. Respondents prefer presenting content via video rather than photos or writing.

This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

In this era of globalization, it is crucial to optimize state revenue through zakat and taxes based on the principles of maqâsid al-syarî’ah. This article presents challenges and opportunities in optimizing both instruments in Indonesia. Through an analysis of state income and zakat potential, a literature review method is employed to formulate an optimization model. The model encompasses increasing public awareness, institutional strengthening, developing supportive regulations, enhancing synergy, and building public trust. The implementation of this model requires commitment from all parties and must be based on the principles of maqâsid al-syarî’ah. Thus, it is hoped that state revenue through zakat and taxes can be optimized to achieve the fair and prosperous goals of national development.

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses.  Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.

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.