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This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Penelitian ini bertujuan untuk menguji pengaruh beberapa variabel independen seperti pemahaman perpajakan, sanksi pajak dan kualitas pelayanan terhadap variabel dependen yaitu kepatuhan wajib pajak UMKM di Kota semarang. Sampel yang digunakan dalam penelitian ini sebanyak 99 responden dengan data yang diperoleh melalui penyebaran kuesioner (angket). Metode penentuan sampel yang digunakan dalam penelitian ini adalah cluster random sampling (teknik sampling daerah), sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh negatif tidak signifikan terhadap kepatuhan wajib pajak UMKM, sekalipun UMKM belum memahami pajak yang dibayar secara lengkap tetapi mereka tetap patuh membayar pajaknya. Sanksi pajak pengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Sanksi bagi ketidakpatuhan wajib pajak membayar kewajiban pajaknya menjadi mereka patuh memenuhi kewajibannya.. Kualitas pelayanan berpengaruh positif signifikan terhadap kepatuhan wajib pajak UMKM. Pelayanan yang bersifat membantu kelancaran wajib pajak memenuhi kewajibannya merupakan harapan dan kenyataan wajib pajak yang harus dilaksanakan.

Implementasi pelayanan wajib pajak pada Unit Pengelolaan Pendapatan Daerah Kota Semarang I dilakukan dengan mengoptimalkan titik layanan dan kemudahan akses pembayaran pajak kendaraan bermotor  secara  online,  Sosialisasi  program  pajak  daerah  dan  retribusi  daerah,  meningkatkan kegiatan door to door bagi wajib pajak yang menunggak membayar pajak dan melakukan razia gabungan dengan pihak Kepolisian, Jasa Raharja dan Satuan Polisi Pramong Praja untuk kepatuhan membayar  pajak.  Sarana  dan  prasarana  serta  pegawai  yang  memadai  di  dalam  mendukung pelayanan wajib pajak  serta perlunya  partisipasi wajib pajak  dalam menciptakan pelayanan yang bersih tanpa menggunakan biro jasa/calo. Metode   penelitian   yang   digunakan   deskriptif   dengan   pendekatan   kualitatif   bertujuan   untuk mengetahui  mengetahui  dan  mendeskripsikan  implementasi  pelayanan  wajib  pajak  dan  kendala dalam implementasi pelayanan wajib pajak di Unit Pengelolaan Pendapatan Daerah Kota Semarang I.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi agresivitas pajak perusahaan pertambangan di Indonesia dengan menggunakan variable penelitian  pertumbuhan penjualan, variable kepemilikan manajerial, dan variable komisaris independen. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di bursa efek indonesia mulai tahun 2014-2018 dengan menggunakan teknik purposive sampling dalam pengambilan sampel. Penelitian ini merupakan penelitian Kuantitaif dengan Teknik analisis data menggunakan analisis regresi berganda. Hasil dari penelitian diperoleh variabel pertumbuhan penjualan, variable kepemilikan manajerial, dan variable komisaris independen berpengaruh signifikan secara parsial terhadap tingkat  agresivitas pajak perusahaan.

National income is from tax revenue. Every year the tax revenue target always increases, but since 2008, the target revenue has never been able to. In addition, the tax compliance of the taxpayers in the DJP performance report shows a low percentage, even though taxpayers are expected to increase state revenue. There are many taxpayers who tax taxes illegally. So the question arises about how taxpayers' ethics taxation. This article is a conceptual article that is conducted based on the author's ideas and opinions .  Keywords : ethics, taxation, tax compliance

Taxes have a very important role in the life of the country because taxes are needed in financing most of the country's development interests so that people's welfare is achieved. Public awareness is needed in order to create a tax orderly culture for the people of Indonesia. One of the efforts to raise public awareness can be done through outreach to school students so that early awareness of taxes has been formed. Institut Teknologi dan Bisnis Ahmad Dahlan community service team carried out socialization to Senior High School of Muhammadiyah 4 Lamongan students regarding taxes using the offline method. The students responded enthusiastically to the tax introduction activity. With this activity, the community service team hopes that Indonesian people will become more aware of tax obligations.

The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

Pertumbuhan ekonomi Kabupaten Pekalongan yang semakin membaik, tidak diikuti dengan kesadaran warga dalam kepatuhan pembayaran pajak secara tepat waktu dan sesuai dengan penghasilannya. Hal tersebut dapat dilihat dari tingkat kepatuhan wajib pajak untuk melaporkan Surat Pemberitahuan Tahunan (SPT) pajak di KPP Pratama Pekalongan yang masih kurang. Melihat visi misi Kabupaten Pekalongan, memberikan suatu dorongan kepada masyarakat untuk terus meningkatkan potensi sumber daya yang ada, misalnya di bidang pertanian, perdagangan, perkebunan, bahkan di bidang pendidikan. Meningkatnya pemanfaatan potensi sumber daya akan menjadikan meningkatnya pertumbuhan ekonomi di Kabupaten Pekalongan. Peningkatan pertumbuhan ekonomi berkaitan dengan kesadaran dan kepatuhan warga Kabupaten Pekalongan terhadap pajak. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini diharapkan dapat memberikan pengenalan dan dorongan bagi para guru untuk mengenalkan dan menerapkan pentingnya melaksanakan kepatuhan perpajakan, baik terhadap sesama guru, pada siswa, maupun lingkungan sekitar.  

Bisnis UMKM konvensional maupun online memiliki potensi yang sangat besar dalam perekonomian negara. Berbagai permasalahan dihadapi oleh para pelaku UMKM salah satunya adalah permasalahan mengenai pengelolaan keuangan dan perpajakan mengingat UMKM ini memiliki potensi dan prospek pengembangan yang sangat baik. Peraturan perpajakan berubah sangat dinamis, khususnya peraturan pajak untuk UMKM. Melalui program pengabdian ini, permasalahan akan dipecahkan dengan melakukan pendampingan untuk proses penerapan akuntansi dan perpajakan sederhana pada UMKM.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.  The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of the study show that liquidity, company size, capital intensity, inventory intensity affect the tax aggressiveness. While profitability and leverage have no effect on tax aggressiveness.  Keywords: liquidity, profitability, leverage, company size, capital intensity, inventory intensity and tax aggressiveness

Efforts to collect taxes for the benefit of national development are still experiencing problems both from internal and external factors. In overcoming obstacles from internal factors, the Government has currently and is conducting tax reforms at the Directorate General of Taxes with the aim of, among others, improving the organization, work processes, data and information management from banks, and human resources. the level of compliance with the provisions of tax regulations in reporting taxpayers compliance in reporting Annual Tax Returns to the East Semarang KPP in 2018 is better and increased than in 2016 before meeting the expected target of the East Semarang Pratama Tax Office even though there are still taxpayers reporting in manually expected Taxpayers to report the annual tax return electronically With the Website Application, the role of the E-Filling system on Taxpayers can obtain convenience and input and at the same time help the Community of SPT Reports become faster and more efficient.