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Regional taxes in Indonesia can be classified based on the level of regional government, namely regional taxes at the provincial level and regional taxes at the district/city level. One source of regional tax revenue comes from motor vehicle tax (MVT) payments. The aim of this research is to analyze the influence of taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax in Kediri Regency. This research is a type of quantitative research with an associative approach. The number of samples used in this research was 100 respondents with the sampling technique used was Random Sampling. Data collection was carried out using the questionnaire method. The analysis technique used in this research is multiple linear regression analysis using several methods including descriptive statistical analysis, validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple regression analysis, f test and t test. In this research, the results showed that taxpayer awareness, application of E-Samsat, tax knowledge and tax sanctions had a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Katang Kediri.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.    

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.

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.

This study aims to determine the Analysis of Knowledge and Awareness of Taxpayers on Compliance to Pay Motor Vehicle Tax Mediated by Tax Bleaching Policy (Case Study at Samsat Kota Semarang) The population used in the study was WP PKB which was recorded at SAMSAT Semarang City and the sample used was 385 SAMSAT Motor Vehicles Semarang City using purposive sampling. Data analysis in the study using Smart PLS software version 4.0. The R-Square value of the Tax Bleaching Policy variable is (0.869), this proves that the strength of the tax knowledge variable and taxpayer awareness can be explained through the Tax Bleaching Policy variable of 86.9% (moderate category). The R-Square value of the Taxpayer Compliance variable is (0.755), this shows that the strength of the tax knowledge variable and taxpayer awareness together with the Tax Bleaching Policy can be explained through the Taxpayer Compliance variable of 75.5% (moderate category).

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.

This research aims to understand the factors influencing demand for tax e-filing. Population as the object of the research is individual taxpayers in the city of Pati. Respondents taken for research through the 318 individual taxpayers. Technique data collection in this research using a questionnaire. The Statistical Package for the Social Science (SPSS) version 26 is used to assist the process of data analysis in this research. The conclusion of this research is that security and privacy has no effect on the use of e-filing, perceived satisfaction has a positive and significant effect on the use of e-filing, experience has a positive and significant effect on the use of e-filing, and knowledge has a positive and significant effect on the use of e-filing.

This research is based on the influence of understanding tax regulations, tax rates, and taxpayer awareness on restaurant taxpayer compliance in Medan City. This research aims to determine the effect of understanding tax regulations, tax rates and taxpayer awareness on restaurant taxpayer compliance. Understanding tax regulations is knowledge and understanding of the rights and obligations as a taxpayer, tax rates are knowledge and understanding of PKP and tax rates, taxpayer awareness is awareness that paying taxes is an obligation. and taxpayer compliance is complying with the rules set by taxation. This research uses a quantitative method with an associative approach, data collection techniques using questionnaires. The sample size in this research was 40 restaurants in Medan City. The sampling technique uses random sampling technique. Data were analyzed using multiple linear regression methods. The results of the research show that Law Number 28 of 2007 explains the General Provisions and Procedures for Taxation and Medan City Regional Regulation Number 12 of 2003 discusses restaurant taxes and the tax rates imposed, tcount for variable X1 (0.699) is smaller than ttable ( 2,028) then it can be said that partial understanding of tax regulations does not have a significant effect on restaurant taxpayer compliance and the restaurant tax rate is 10% (ten percent) of the restaurant tax base, namely the amount of payments made to restaurants, t calculated for variable X2 (2,349 ) is greater than ttable (2.028), so it can be said that the tax rate has a significant influence on restaurant taxpayer compliance, while taxpayer awareness in paying taxes is the taxpayer's behavior in the form of views or feelings involving knowledge, belief and reasoning accompanied by a tendency to acting in accordance with the regulations provided by the tax provisions system, tcount for variable The research results from the simultaneous test hypothesis with a significance level of 5% show that Fcount (9.292) is greater than Ftable (2.87) so that all independent variables consisting of understanding of tax regulations, tax rates and awareness of taxpayers simultaneously have a significant effect on the dependent variable, namely restaurant taxpayer compliance.

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 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.

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.

This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of  Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110 taxpayers in Demak Regency. Descriptive statistical tests and multiple regression tests with SPSS 22 were used to analyze the data. This study shows that the independent variable knowledge of taxation and service tax authorities have a significant positive effect on taxpayer compliance, taxpayer awareness and tax sanctions have no effect on taxpayer compliance.

This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.