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The purpose of this research is to find out how the regulations regarding tax amnesty in Indonesia are based on Law no. 11 of 2016 concerning Tax Forgiveness and to find out how to implement Tax Forgiveness in Indonesia so that it meets the Principles of Justice. The research method used is normative legal research. The research results obtained regarding the fulfillment of the principles of justice in the implementation of tax amnesty in Indonesia based on Law no. 11 of 2016 concerning Tax Amnesty, namely that it has fulfilled the principle of justice, seen from the number of tax payments received and the number of taxpayers who comply to report their taxes. The increase in taxpayers who comply through the implementation of tax amnesty will also increase taxpayers reporting and correcting notification letters regarding their assets as well as taxpayer awareness of tax amnesty which has an important role in increasing taxpayer compliance.

This research aims to describe and analyze the quality of Mobile Samsat services in paying Motor Vehicle Tax (PKB) in Blora Regency. The quality of Mobile Samsat services is evaluated based on eight indicators, namely tangibles, accountability, transparency, reliability, responsiveness, assurance, empathy and participativeness. The research results show that overall, Mobile Samsat services in Blora Regency have been implemented well. However, the tangible dimension is still not optimal, especially related to the lack of seats provided for taxpayers queuing. Furthermore, researchers also analyzed six dominant factors that influence service quality, namely awareness, rules, organization, income, ability and service facilities. Of these six factors, service facilities are still an obstacle in the implementation of Mobile Samsat services. This can be seen from the limited electricity resources, the insufficient number of seats, and the stability of the internet network which is an obstacle in the service process. In general, the quality of Mobile Samsat services in Blora Regency is good, but service facilities need to be optimized so that public services can be carried out more optimally. This research provides important implications for Mobile Samsat service providers to pay more attention to aspects of service facilities and infrastructure, so that they can improve overall service quality and increase public satisfaction in paying motor vehicle tax. Apart from that, this research can also be a reference for local governments in developing and improving the quality of public services, especially in the context of motor vehicle tax payments. With the existence of quality Mobile Samsat services, it is hoped that it can encourage community compliance in fulfilling its tax obligations, so that it can increase regional income and support development in Blora Regency.

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online

This research aims to determine the influence of performance expectancy, effort expectancy, social influence, facilitating conditions on the use of Bank BSI KCP Kampung Tax Labuhan Batu Utara customers in using digital banking services. (BSI mobile deposits). This type of research is quantitative. The data used in this research is primary data obtained through questionnaires with variable instruments using a Likert scale which were distributed to respondents totaling approximately 100 people. The data analysis technique used is a data analysis test consisting of validity test, reliability test, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and also using multiple linear analysis, which consists of F test, T test, and test the coefficient of determination (R²) using the SPSS version 22 data processing application. The results of this study show that performance expectancy has no effect, effort expectancy has a significant positive effect, social influence has a significant positive effect, and condition Facilitating conditions do not have a positive effect on Bank BSI KCP Kampung Tax Labuhan Batu Utara customers in using digital banking services (BSI Mobile Deposits).    

The objective about research is to identify that impact in understanding know more deeply about a topic or phenomenon being researched, namely taxation and willingness to pay taxes on taxpayer compliance (MSMEs). Through a qualitative approach, by filling out a questionnaire filled in by 48 respondents, by analyzing statistics, namely, classical assumptions analysis, multiple linear analysis, significance evaluating, and analysis of correlation coefficients and determination. Both partially and simultaneously, apart from that, this test shows that the independent test variables have a significant influence on MSME taxpayer compliance with a total significance of 0.00 or less or lower than 0.05.

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.    

The purpose of this study was to determine students' perceptions on tax digitalization in increasing willingness to pay taxes. This quantitative research method discussed the general description of student perceptions of tax digitization, willingness to pay taxes and conducts regression analysis and significance tests. Data collection using questionnaires with a sample of 90 people. The results of research based on student perceptions show that tax digitalization had a significant effect on the willingness to pay taxes.

Annual tax reporting is an obligation for every individual who meets the specified requirements. The use of e-filing systems in the tax reporting process has become more common in today's modern society. This study aims to analyze the role played in optimizing the use of e-filing systems in an effort to increase tax compliance among individuals. Qualitative research methods were used through interviews and observations of individuals involved in using this system. The results of the analysis show that understanding the role played in optimizing the use of e-filing systems can help increase the efficiency and effectiveness of individual tax reporting

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

This research is that there is still a lack of awareness among taxpayers to report/pay taxes through the tax service office due to lack of socialization, awareness, lack of tax services and lack of emphasis on tax sanctions. This research aims to determine the influence of taxpayer awareness, tax services and tax sanctions on individual taxpayer compliance. Method: Data was collected through primary data documentation. This type of research is descriptive quantitative. Then a method is carried out which includes data prerequisite tests consisting of (Normality Test and Reliability Test), then the Classical Assumption Test consisting of (Autocorrelation Test, Homogeneity Test and Multicollinearity Test and Heteroscedasticity Test) then Multiple linear regression test, then Coefficient of Determination Test, then Test The hypothesis consists of (Partial Test and Simultaneous Test). To analyze using SPSS 24.0 software. The basis used in this research uses compliance theory. Research Results: Based on the results of the tests carried out, the following conclusions can be put forward: 1) Taxpayer awareness (KWP) has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bukittinggi in 2022 by finding a result of 0.051<0.05, so Ho is rejected. 2) Tax Services for Individual Taxpayer Compliance in 2022 with results of 0.005>0.05 Ho being accepted. 3) Tax sanctions for individual taxpayer compliance in 2022 with results of 0.001>0.05 Ho accepted. 4) simultaneously KWP, PP and SP have a significant effect on KWPOP by finding a result of 0.000>0.05 so Ho is rejected and Ha is accepted. Analysis of the findings shows that Taxpayer Awareness (KWP), Tax Services (PP) and tax sanctions (SP) affect individual taxpayer compliance due to an increase in taxpayers which will ultimately affect State income.

The Influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. This study aims to test and determine the influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. The conclusion of this study is that there is an influence of tax audit implementation on the level of compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office by 31.2% while 68.8% is influenced by other factors that are not tested. The steps that should be taken by Account Representatives and Tax Audit Officers are expected to further improve the implementation of audits in accordance with audit standards, because these audit standards can maintain the quality of audits, so that every year the compliance of Individual Taxpayers will continue to increase.    

This study aims to determine the simultaneous and partial effect of work environment and work discipline on employee performance at the tasikmalaya pratama tax service office. The research method used is quantitative method with a survey approach. The sampling technique used a saturated sample with a total sample of 55 people. The data collection technique uses an offline questionnaire. The data used is primary data. The analytical tool used in this study is multiple regression using SPSS 25. The results of the study show that work environment and work discipline simultaneously have a significant effect on work performance. Partially work environment has a significant effect on work performance. Partially, the work discipline has a significant effect on work performance.

This research aims to understand the effectiveness of the current tax law regulations regarding e-commerce in Indonesia on state tax revenue. Additionally, it discusses the potential of e-commerce taxation, inhibiting factors, and efforts made by the Directorate General of Taxes to increase tax revenue in Indonesia. This study is an empirical legal research with a qualitative approach. Types and sources of data include primary and secondary data. Data collection techniques used were interviews with representatives from the Direktorat Jendral Pajak, followed by qualitative data analysis techniques. The research findings indicate that the current regulations do not yet cover the taxation of e-commerce itself. The imprecision of regulations leads to the existence of untapped tax potentials if e-commerce taxation is further regulated. Moreover, there are still many taxable entrepreneurs (PKP) who are not compliant in tax payments and reporting. The constantly changing regulations contribute to legal uncertainty in society. Inadequate supervision is also one of the inhibiting factors in realizing the potential increase in tax revenue from e-commerce transactions in Indonesia.

There are many taxpayers who have not paid their motor vehicle tax, even though the aim of the motor vehicle tax reduction program in Riau Province is so that taxpayers pay their motor vehicle tax after the tax payment period has passed. This research aims to see how effectively the motor vehicle tax reduction program in Riau Province has been running. The research method this time is using a qualitative research method. The reason the researcher used a qualitative research method was so that the researcher could see and analyze the extent to which the effectiveness of the motor vehicle tax reduction program in Riau Province was running. The theory in this research uses Mahmudi's effectiveness theory which consists of quality, quantity and time. The results of this research are that the motor vehicle tax whitening program that is already underway in Riau Province cannot be said to be effective. According to calculations, the number of vehicles that are in arrears in their motor vehicle tax payments is around 1 million vehicles and so far those who have utilized the motor vehicle tax whitening program in Riau Province are around 390 thousand motor vehicles. With this number of vehicles, researchers can conclude that less than half of the number of motorized vehicles in Riau Province have paid their motor vehicle tax which is in arrears. Of course, the hope is that the vehicle tax reduction program in Riau Province can make people aware of their tax obligations, where this program also exists to relieve people because they no longer need to pay administrative tax fines, they just have to pay the principal tax.

This study aims to determine the effect of deferred tax burden, tax planning, and intellectual capital on company value in sector consumer non-cyclicals sub sector food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the number of samples in this study, as many as 41 companies obtained through the purposive sampling method were the object of research in accordance with the criteria. A sample of 205 data was obtained. This study used regression analysis of panel data, using Eviews 9. Based on the results of the analysis tested, it shows that (1) Deferred tax burden, tax planning and intellectual capital simultaneously affect the value of the company. (2) Deferred tax burden has no effect on company value, (3) Tax planning has no effect on company value, (4) Intellectual capital has a negative and significant effect on company value.

This reasearch aims to examine and analyze the effect of tax sanctions, motivation and level of education on taxpayer compliance behavior in the Pakal district of Surabaya. The unit of analysis in this study is an individual taxpayer who is domiciled in the Pakal district as many as 100 people. The sampling technique used purposive sampling. Data analysis used multiple linear regression method. The results of the study show that tax sanctions have a significant effect on taxpayer compliance. Taxpayer motivation has a significant effect on taxpayer compliance. Education level has a significant effect on taxpayer compliance. Thus, it is concluded that tax sanctions, taxpayer motivation and education level have a significant effect on individual taxpayer compliance who live in the Pakal district of Surabaya.

The aim of this research is to determine the effect of taxpayer compliance and understanding of tax sanctions on tax evasion. This research was conducted using a qualitative approach by distributing questionnaires. The target respondents in filling out the questionnaire were individual taxpayers in Samarinda, the number of respondents was 51 people. The data obtained was then tested with descriptive statistics, multiple linear analysis, classical assumption analysis, hypothesis testing and coefficient of determination. The results of this research show negative and significant results on taxpayer compliance with tax evasion and a negative but not significant influence on understanding tax sanctions for tax evasion. More exposure is needed so that taxpayers better understand tax sanctions.  

Wayan Suka Negara S.E., Ak., M.Acc & Fin, BKP, merupakan pendiri dari Kantor Synergy Bali Consulting yang memiliki lebih dari 13 tahun pengalaman di bidang akuntansi dan perpajakan. Beliau merupakan lulusan dari Sekolah Tinggi Akuntansi Negara (STAN) di bidang akuntansi, melanjutkan kembali pendidikan di Univeritas Indonesia, tidak cukup sampai disana beliau kembali melanjutkan study-nya di University Adelaide Australia jurusan Akuntansi dan Keuangan. Dilihat dari pendidikan yang sudah di tempuh, beliau memiliki banyak pengalaman kerja baik dibidang akuntansi maupun perpajakan. Sejak tahun 2001 hingga 2005 beliau  bertugas sebagai Komplayer Saditor, tahun 2006 hingga 2008 beliau pernah bertugas di PPATK (Pusat Pelaporan dan Analisis Transaksi Keuangan) merupakan lembaga intelijen di bidang keuangan milik negara. Tahun 2012 hingga 2016 beliau juga sebagai partner di SWS Consulting (Kadek Sumadi & Rekan). Beliau juga pernah sebagai partner di Sopindo Consulting pada tahun 2016. Beliau memegang Sertifikat USKP B (Terdaftar Konsultan Pajak). Beliau  juga mengajar diberbagai perguruan tinggi di Denpasar. Sejak tahun 2016 menjadi instruktur di Yayasan Widya Dewata, yang bergerak di bidang pelatihan pajak seperti Brevet A / B dan keuangan yang bekerjasama dengan Universitas Udayana. Kantor Synergy Bali Consulting melayani konsultasi tentang masalah perpajakan tertentu yang sedang dihadapi oleh perusahaan. Hal ini untuk memberikan solusi terbaik untuk masalah pajak yang dihadapi perusahaan . Layanan ini dapat dilakukan melalui e-mail, fax, telepon, teleconference, atau pertemuan langsung dengan tim konsultan. Kami membuat perencanaan pajak untuk klien agar mencapai efisiensi pajak, mengurangi risiko sanksi / denda, dan untuk mengembangkan kebijakan pajak sejalan dengan kebijakan keuangan perusahaan secara umum tanpa melanggar peraturan perpajakan.

The aim of this research is to see the effect of motion graphic duration on audience retention levels when conveying information about non-effective taxpayers and also to make recommendations for optimal duration to increase audience retention by using non-effective taxpayer motion graphics as a case study. A quantitative approach with a correlational type was used in conducting this research, as well as the use of YouTube Analytics to analyze data on audience retention levels while watching motion graphics. This research found a significant linear relationship between the duration of motion graphics and audience retention based on the motion graphics presented. A duration that exceeds three minutes can decrease audience retention.

The importance of managing staff performance in an organization or company, including aspects of discipline and compensation. Staff performance plays an important role in achieving the organization's goals. Work discipline and compensation relationships are very important factors in improving the quality of staff performance. Thus, the problem of non-discipline in the environment of an agency does not continue and can be solved. This study aims to determine the relationship of work discipline on employee performance of Badan Pengelolaan Pajak dan Retribusi Daerah Kota Tanjungpinang, the relationship of compensation on employee performance of Badan Pengelolaan Pajak dan Retribusi Daerah Kota Tanjungpinang, the relationship of work discipline and compensation on employee performance of Badan Pengelolaan Pajak dan Retribusi Kota Tanjungpinang. The research is a associate causality using quantitative methods. The sample of this study is 42 employee of Badan Pengelolaan Pajak dan Retribusi Daerah Kota Tanjungpinang. Data collection uses questionnaires while data analysis techniques use correlation analysis. Based on data analysis, it was concluded that there was no significant relationship between work discipline and staff performance, there was a significant link between staff performance compensation, and there was an important link between employment discipline, and staff performances compensation.