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Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary.   Keywords: government power, guidance, tax court   Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif.   Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.

This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much influence service and income have on compliance. This study uses a quantitative method, with primary and secondary data for the 2021 tax year which will be paid in 2022. Sampling used a simple random sampling technique with a total sample of 92 respondents. The analytical method used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing. The research results show that the service variable has no influence on compliance, while the income variable has an influence on compliance.  

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.    

Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%    

This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used purposive sampling method. The data used is secondary data using panel data regression analysis using eviews 9.0 software. The results of the study show that the tax variable has no significant effect on transfer pricing decisions, foreign ownership variables have no effect on transfer pricing decisions, but simultaneously or together taxes and foreign ownership have a positive and significant effect on transfer pricing decisions.  

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.

The type of research used in this study is Literature Review. This study uses data from journals that are available in full text form. The data source is traced and retrieved from Google Scholar. The subject of this research is Efficiency, Effectiveness and Contribution of Regional Taxes and Regional Levies to Increasing Regional Original Income, while the object is the article. From several articles that have been researched, they discuss the efficiency, effectiveness, and contribution of local taxes and regional levies. The study found that the level of effectiveness of local taxes was effective, very effective, or even ineffective. Based on research using the effectiveness ratio, the level of Regional Tax collection is stated to be very effective even though it tends to fluctuate (up and down). Based on the efficiency ratio, the level of Regional Tax collection tends to rise and fall (fluctuate) per year but overall there is a decrease in costs and taxes generated.

The purpose of this study was to investigate whether tax incentives impact the compliance of MSME taxpayers. It will employ quantitative research methods with a descriptive verification approachto determine the extent ot the influence of tax incentives on MSME taxpayer compliance. The sample in this study was 64 MSME taxpayers. The technique for collecting data involves administering a questionnaire that has undergone rigorous testing to ensure its validity and reliability. The data analysis technique used to answer the hypothesis was simple linear regression. Based on the coefficient of determination test, it’s evident that tax incentives contribute significantly to the compliance of MSME taxpayers with a contribution of 92,5% observed in the data analysis results. Furthermore, the results of testing the hypothesis can be seen that the t-count value was 2,249 and the t-table value was 1.999. The hypothesis testing revealed that the t-count value was higher than the t-table value (2,249 > 1,999). It can be inferred that tax incentives had a positive and significant influence on MSME taxpayer compliance in East Alok, West Alok, and Alok Sub-districts of Sikka Regency.

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of local tax revenue in Sikka Regency included in quadrant I (leading sources) there were no sources of local tax revenue included in the leading sources because the ten sources of local tax revenue lack of potential revenue and the ability to manage high potential. Quadrant II (developing sources) were entertainment tax and billboard tax, where the government has high revenue potential but had the ability to manage low potential. Quadrant III ( potential sources) were road lighting tax, rual-urban land and building tax, and acquisition duty on land building where the government had low potential but had a high capacity to manage. Those included in quadrant IV (underdeveloped sources) were hotel tax, restaurant tax, parking tax, groundwater tax, and non-meltallic mineral and rock tax. That five sources were lack potential revenue and the ability to manage high potential.  

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.

The purpose of this study was to determine and analyze the Growth Rate and Contribution of Advertising Tax Revenue to Sikka District Regional Tax Revenue. The type of research used is descriptive-quantitative. Quantitative-descriptive is a method that aims to create an objective picture or description of a situation using numbers starting from data collection, interpretation of the data as well as the appearance and results. The data analysis technique in this study uses the growth rate analysis formula and the contribution formula. The results of this study show that the average growth rate of advertisement tax revenue for 2017-2021 reaches 72% and the growth rate of local tax revenue reaches 49%. The average contribution of advertisement tax revenue to regional taxes in 2017-2021 reached 1.07% with very low criteria. Efforts made by BAPENDA of Sikka Regency to increase advertisement tax revenue through intensification and extensification.

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

Community service activities to provide knowledge about MSME tax preparation and reporting training. this activity was carried out on May 3 2023. The method of activity is with presentation of material, discussion, training and evaluation. a series of community service activities as follows: the implementing team presented material on the Basic Principles of Imposing Final MSME Income Tax, tax incentives provided by the government to MSME actors, Calculation and Payment of MSME Final Income Tax, and Reporting of MSME Income Tax and Tax Sanctions. The result of this community service activity is that activity participants are capable of making and reporting MSME taxes

Taxes are an important source of state revenue, but there is a gap between the significant tax gap and the low tax ratio, indicating that tax effort in Indonesia is still low. Various breakthroughs made by the tax service office related to taxpayer compliance, such as conducting socialization, imposing sanctions and making information technology applications in tax administration activities continue to be carried out in order to improve and optimize services to taxpayers. The goal of this study was to find out how individual tax payer compliance is affected by the role that the Tax Service Office plays in the form of tax socialization and tax sanctions. Quantitative research is the method used. This research was carried out at KPP Pratama Surakarta. This study's primary data comes from questionnaires that were given to respondents who are registered as individual taxpayers at KPP Pratama Surakarta. The Likert scale is the one used to measure variables. The hypothesis is tested using multiple linear regression analysis in this study. The consequences of the review show that somewhat socialization of duties, execution of e-documenting, and burden sanctions significantly affect citizen consistence. Taxpayer compliance is positively and significantly impacted by the F test results of tax socialization, e-filing implementation, and tax sanctions simultaneously. The determination test (R2) yielded a result of 45.2%, and the remaining 54.8% was influenced by other variable factors that this study did not examine.

Surat berharga negara (SBN) adalah surat berharga yang diterbitkan oleh pemerintah pusat. Dalam penerbitan SBN tersebut, pemerintah menjamin pembayaran keuntungan secara berkala dan pengembalian nilai pokok investasi pada saat jatuh tempo. Adanya aplikasi yang mempermudah transaksi di pasar modal menjadi kan banyak investor memulai trading dipasar modal SBN berhasil menggaet beragam profesi dan generasi yaitu tingkat risiko yang rendah karena minimnya risiko gagal bayar.  Kelebihan SBN yaitu imbal hasil yang lebih tinggi dan pengenaan pajak yang lebih rendah dari bunga deposito.Keteledoran pihak pengelola SBN yang menerbitkan SBN di internet menjadikan peluang pihak yang tak bertanggungjawab untuk memalsukan SBN demi kepentingan pribadi.Pihak pengelola SBN menyatakan bahwa SBN yang asli diterbitkan dalam bentuk perdagangan tanpa warkat yang artinya tidak ada bentuk fisik berupa surat sertifikat saham atau obligasi atau hardcopy lainnya. SBN yang asli hanya diterbitkan oleh Pemerintah melalui Kementerian Keuangan (@KemenkeuRI) dan kepemilikan SBN dapat diketahui melalui Mitra Distribusi (Midis).

Riset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya.

The purpose of this study is to investigate the effects of inflation, the number of taxpayers, and a tax audit on income tax receipts. The factors utilized in this study are Duty Review, Number of Citizens and Expansion as Autonomous Factors and Annual Expense Receipts as Reliant Factors. All Individual and Corporate Income Tax Receipts, registered Individual and Entity Taxpayers, the number of SKPKBs issued at KPP Pratama Cibitung, and the amount of inflation published monthly by the Central Bureau of Statistics (BPS) of Bekasi Regency in 2017, 2018, 2019, 2020, and 2021 (time series data of 60 months) comprise the population of this study. The saturated sampling method was used for the study's sample, which included the entire population. This sort of exploration utilizes illustrative examination which expects to make sense of the easygoing connection between the factors that impact speculation testing. Using the SPSS version 23 program, multiple regression analysis was used as the analytical method. According to the findings of this study, the Variable of Tax Audit has an effect on Income Tax Receipts, the Variable of Number of Taxpayers has an effect on Income Tax Receipts, and the Variable of Inflation has an effect on Income Tax Receipts.