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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.

Pajak Bumi dan Bangunan (PBB) merupakan salah satu faktor pemasukan bagi negaraterutama pemerintah daerah yang cukup potensial dan berkontribusi terhadappendapatan daerah. Objek PBB meliputi seluruh bumi dan bangunan yang berada dalamwilayah Negara Kesatuan Republik Indonesia. Berdasar hal tersebut penelitian inidilakukan dengan menggunakan metode doktrinal dengan pendekatan yangdigunakanadalah Statute Approach dan Case Approach.Upaya yang dilakukan untukmeningkatkan kesadaran masyarakat untuk membayar PBB yakni dengan memberikanpenyuluhan kepada wajib pajak, dengan meningkatkan pelayanan kepada wajib pajak,dengan memberikan penghargaan.Kata Kunci : Pajak Bumi dan Bangunan, Pembangunan, Warga Negara

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

This reserach aims to examine and analyze the effect of perceived behavioral control, financial condition, the condition ofits facilities and the organization climatic conditions on tax compliance manufacturing industry. The population in thisstudy is the Corporate Tax payers manufacturing industry in the territory of Salatiga STO. Sample selection method usedwas convinience sampling. The data analysis technique used is multiple regression linier analysis. Based on the results oftests performed can be found that the perception of behavioral control, financial condition, the condition of its facilitiesand the organization climatic conditions and a significant positive effect on tax compliance entities, either partially orsimultaneouslyKeywords: perceived behavioral control, financial condition, the condition of its facilities, the organizationclimaticconditions and compliance corporate tax payers

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience

Abstract: The Various policy which is gone through  a government representing mirroring of Law No. 22 Year 1999 instructed development of to area can improve the area economics. In order to giving broader autonomy. To finance-related area especially area give by the introductions to be able to fill the source of existing fund as according to potency and each area situation so that later can improve the Original Earnings of Its Area for the sake of its own household defrayal. Keyword : Area Iease, PAD

Sistim informasi spatial (GIS) sekarang sudah mulai digunakan pada berbagai bidang dengan tujuan untuk  memecahkan masalah yang ada. Tujuan utama dari sistem ini adalah untuk memanagemen data supaya lebih  efektif dalam mendukung pengambilan keputusan secara optimum. Dalam hal ini, Address-Based Information System (AIS) adalah suatu hal penting bagi pemerintahan / negara untuk menyediakan beberapa layanan yang berharga kepada masyarakat. Sebab system ini dapat menghubungkan antara layer data geospatial yang merupakan  dasar suatu wilayah dengan data geospatial yang dapat secara langsung menunjukkan suatu lokasi objek tertentu. Sehingga, AIS dapat menghemat waktu maupun biaya pada institusi dan pemerintah untuk menentukan dan mencari suatu data alamat yang ada. Hubungan antara peta digital dan database alamat yang saling berhubungan merupakan komponen yang utama dari AIS. Pekerjaan awal yang harus dipersiapkan adalah penomoran alamat dan identifikasi dari sebuah alamat. Penggunaan layer peta seperti bangunan, jalan, dan wilayah daratan serta data-data yang menghubungkan antara layer itu dengan alamat harus ditunjukkan didalam AIS. Address Base Information System sangat penting untuk pencarian keruangan (query) dan analisys keruangan (analysis spatial). Sebab sistem ini adalah berbasis Peta (map-based), dan dapat digunakan secara efektif di segala bidang, seperti menganalisa keadaan darurat, pencarian lokasi tertentu, penentuan pajak hak milik, penentuan jarak terpendek dan lain sebagainya. Dalam penulisan ini, disajikan tentang bagaimana mendisain dan mengimplementasi suatu Address Base Information System (AIS).