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This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Tax compliance is a crucial element in supporting state revenue and reflects the integrity of the public bureaucracy. However, the level of tax compliance among State Civil Apparatus (ASN) in Indonesia still faces various challenges. To date, the literature on ASN tax compliance tends to be partial and does not provide a comprehensive overview of the evolution of theories and emerging methodological trends. This study aims to map the development of research related to ASN tax compliance in Indonesia during the 2020–2024 period through a Systematic Literature Review (SLR) approach. This study analyzed ten scientific articles obtained from national academic databases, focusing on the variables, theories, and methods used in previous research. The analysis was conducted qualitatively and descriptively to identify patterns of findings and research gaps. The study results indicate that ASN tax compliance is influenced by factors such as tax knowledge, sanctions, awareness, trust, institutional factors, and digital technology. This study contributes by developing a research map that integrates the Theory of Planned Behavior and Institutional Trust Theory as a basis for fiscal policy for ASN. These results provide a basis for the government to design more effective tax policies and training.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

This research aims to test and analyze the influence of tax administration modernization, tax knowledge, tax socialization, and tax sanctions on the compliance of individual taxpayers registered at the Primary Tax Office (KPP Pratama) Atambua. This study is a quantitative research employing a descriptive approach method. The data collection technique used in this research involves distributing questionnaires via Google Form. The sampling method applied is random sampling, with a sample size of 100 individual taxpayers. The analysis method utilized is multiple linear regression analysis. The research results indicate that all four independent variables have a positive and significant influence on individual taxpayer compliance (WPOP), both partially and simultaneously. Modernization enhances compliance through the efficiency of electronic systems such as e-Filing. Knowledge strengthens reporting accuracy with a better understanding of procedures. Socialization builds motivation through easily accessible information via digital and print media. Sanctions create a deterrent effect through awareness of fines and penalties.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 261/2016; (2) penyebab disharmonisasi norma; dan (3) akibat hukumnya terhadap pelaksanaan AYDA. Penelitian ini bertujuan mengidentifikasi bentuk, penyebab, dan akibat hukum dari disharmonisasi tersebut. Metode yang digunakan ialah yuridis normatif dengan spesifikasi deskriptif-analitis melalui studi pustaka dan wawancara. Hasil penelitian menunjukkan bentuk pertentangan antara PMK 261/2016 yang mengedepankan pendekatan formal kepemilikan dan POJK 33/2018 yang menekankan substansi penguasaan aset. Disharmonisasi ini disebabkan oleh pengambilalihan AYDA secara sukarela, penafsiran subjek pajak penghasilan, serta ketiadaan regulasi penghubung antarregulator. Akibat hukum disharmonisasi ini terjadi di sektor perbankan, perpajakan dan pertanahan. Hasil penelitian kemudian dianalisis menggunakan teori sistem hukum, teori hukum responsif dan teori keadilan distributif. Dari hasil penelitian ini dapat disimpulkan disharmonisasi norma menimbulkan hambatan dalam praktik AYDA dan menimbulkan akibat hukum di berbagai sektor. Di akhir, peneliti memberikan saran akademik mendorong penelitian AYDA yang multi kasus dengan teori hukum yang lebih variative. Untuk saran praktis penelitian ini menegaskan pentingnya harmonisasi antar regulator sehingga pengaturan AYDA tidak saling bertentangan. Beban pajak sebaiknya disesuaikan dengan prinsip keadilan dan kemampuan membayar. BPR maupun masyarakat dapat menempuh judicial review ke Mahkamah Agung untuk menjamin kepastian hukum dan keseragaman tafsir regulasi

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Penelitian ini bertujuan untuk menguji, menganalisis, dan membuktikan pengaruh Profitabilitas, Ukuran Perusahaan, dan Sales Growth, terhadap Penghindaran Pajak pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021. Populasi pada penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 - 2021 yang berjumlah 233 perusahaan. Purposive Sampling digunakan sebagai teknik pengambilan sampel, sehingga diperoleh 60 perusahaan terpilih memenuhi kriteria untuk dijadikan sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa Profitabilitas, Ukuran Perusahaan dan Sales Growth berpengaruh terhadap Penghindaran Pajak. Koefisien Determinasi sebesar 98,1%, hal ini berarti seluruh variabel independen mampu menjelaskan variabel dependen Penghindaran Pajak sebesar 98,1% dan sisanya 1,9% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.

This study aims to examine the effect of investment in fixed assets, financial performance, and thin capitalization on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research utilizes 431 company samples and employsAmultiple linear regression analysis. A descriptive quantitative method with a purposive sampling technique is applied, ensuring that only companies meeting specific criteria are included in the study. The findings.indicate that, simultaneously, the three independent variables have a significant influence on tax avoidance. However, when tested individually, more detailed results emerge. The variable of.investment in fixed assets does not show a significant effect on tax avoidance, suggesting that the size of fixed assets does not necessarily determine a company’s level of tax avoidance. In contrast, financial performance demonstrates a positive effect, indicating that companies with.stronger performance tend to have a greater ability to engage in tax planning. Meanwhile, thin capitalization has a negative effect, meaning that a higher proportion of certain types of debt tends to reduce the level of tax avoidance. These findings provide a more comprehensive understanding of the factors influencing tax avoidance behavior in Indonesia.

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

This study analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.