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The Land and Building Tax (PBB) and the Duty on the Acquisition of Land and Building Rights (BPHTB) serve as crucial fiscal tools for enhancing regional financial independence. In Nabire Regency, administrative and monitoring processes for both taxes are still managed manually, resulting in inefficient service flow, operational delays, and data integrity issues. This study presents the design and development of an internal web-based information system aimed at supporting more structured and accountable tax service management. The system was created using the Waterfall model, encompassing sequential stages: needs analysis, design, implementation, testing, and maintenance. The results demonstrate that the application facilitates faster taxpayer data retrieval, enables real-time tracking of service progress, and delivers well-organized tax arrears data. Its deployment in Nabire’s Regional Revenue Agency (Bapenda) has contributed significantly to improving staff productivity, data reliability, and public trust. These outcomes lay a groundwork for advancing digital transformation in public services, especially in regions still dependent on manual workflows

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.

This study develops a web application to facilitate employees of the Regional Revenue Agency in Nabire Regency for taxpayer registration, payment reminders, and monitoring business tax arrears. The research uses a descriptive qualitative approach with data collected via observation, interviews, and documentation. The application development follows a systematic Waterfall model. Results show that the application improves data access, speeds communication between government and taxpayers, and aids real-time arrears monitoring, potentially enhancing business tax collection effectiveness.

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to the economic development of a country, contributing significantly to job creation, poverty alleviation, and the overall growth of the economy. In Indonesia, including Kupang City, MSMEs are considered a key pillar of the national economy. Despite their economic importance, MSMEs face challenges in fulfilling their tax obligations, with many failing to report taxes in accordance with the law. This non-compliance not only affects tax revenue collection but also hinders the effectiveness of the tax system. This study aimed to identify the factors influencing MSME tax reporting obligations in Kupang City by analyzing the roles of knowledge, understanding, awareness, and tax sanctions. Using a quantitative survey method, the research gathered data from MSMEs registered at the Kupang Tax Office (KPP Pratama). The findings revealed that knowledge, awareness, and tax sanctions have a significant impact on MSMEs' compliance with tax reporting obligations. In particular, knowledge and awareness were found to increase MSMEs' understanding of their responsibilities, motivating them to fulfill their tax obligations. On the other hand, tax understanding, despite being important, did not have a significant direct effect on compliance, which may indicate that practical experience and exposure to tax-related practices play a more crucial role. Moreover, when analyzed simultaneously, all four variables—knowledge, understanding, awareness, and tax sanctions—had a significant impact on MSMEs' tax reporting obligations. These results highlight the importance of targeted interventions, such as comprehensive tax education and regular outreach programs. By offering training sessions, mentoring, and practical workshops, tax authorities can better engage with MSMEs and improve their tax compliance rates.

This study explores the potential and contribution of hotel and restaurant taxes to Regional Original Revenue (PAD) in Surabaya, Indonesia. Using a qualitative descriptive approach, data were obtained from both primary and secondary sources. Primary data came from the Regional Government of Surabaya and the Regional Revenue Agency, while secondary data included academic literature, statistical reports, and regulatory documents. Data analysis employed McNabb’s (2002) framework, which consists of grouping information by relevant constructs, identifying interpretive bases, generating generalizations, testing alternative interpretations, and refining theory from case evidence.The findings reveal that the hotel and restaurant sectors in Surabaya possess considerable growth potential, supported by increasing investment, a steady rise in tourist arrivals, and the growing public interest in the property and culinary industries. Hotel taxes have contributed an average of 4.96% of PAD annually, while restaurant taxes contributed 8.06%, reflecting their critical role in strengthening local fiscal capacity. Revenue performance has been further enhanced by the implementation of a self-assessment tax system, improvements in taxpayer compliance, and supportive local economic infrastructure. Despite these positive contributions, several challenges remain. These include unregistered lodging facilities, limited enforcement mechanisms, and a shift in consumer demand toward smaller-scale hospitality businesses, which can reduce taxable capacity. Addressing these challenges requires optimizing the hospitality tax base, expanding tourism promotion, strengthening compliance monitoring, and advancing digital-based tax management systems to ensure efficiency and transparency. In conclusion, hotel and restaurant taxes play a vital role in ensuring Surabaya’s fiscal independence and financing public welfare initiatives. Strengthening governance and adopting adaptive policies are essential for maximizing their potential contribution to sustainable local development.

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.

This study aims to investigate the influence of Accounting Information Sistem (AIS) adoption on managerial performance within transportation companies listed on the Indonesia Stock Exchange (IDX) over the period 2017–2023. The adoption of AIS is assessed using three key financial indicators: net income after taxes, working capital, and total assets. Managerial performance is measured through Return on Equity (ROE), which reflects the company’s efficiency in generating profit from shareholders’ equity. 

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.

According to Law Number 6 of 2023, which stipulates a maximum of 40 working hours per week, a survey conducted by the Kompas Daily Data Journalism Team reveals that the average working hours of lecturers in Indonesia reach 69.64 hours per week throughout 2024. This data highlights a significant discrepancy between the legal provisions and the reality of lecturers' workloads. Despite the law setting limits, many lecturers at Indonesian state universities are facing workloads that far exceed the stipulated working hours. These workloads consist of teaching responsibilities, research, community service, campus administration, and even side jobs, making it clear that the working conditions for lecturers are far from ideal. Moreover, the low salaries, especially for lecturers in private universities, have severe implications not only on individual welfare but also on the broader educational system. The low income of lecturers contributes to a looming teaching crisis on campus, which will inevitably affect the quality of education and lecturer performance. This crisis is further reflected in public sentiment. Google Trend data shows a sharp increase in searches for the phrase "don't be a lecturer," reaching a peak of 100 at the end of January 2025, indicating a growing disillusionment with the profession. In addition, a staggering 76.5% of lecturers have side jobs outside of their academic duties. The most common side jobs include consulting (32.4%), teaching (18.9%), research (16.2%), and writing (2.7%). A smaller percentage (5.41%) are engaged in informal work, such as being online motorcycle taxi drivers. These figures reveal the heavy burden on lecturers to seek additional income, which ultimately compromises their focus and performance in their primary academic roles.

The Umayyad Dynasty (661–750 AD) was the first Islamic dynasty to implement a hereditary monarchy and played a significant role in the massive expansion of Islamic rule. After the end of the Caliphate, power passed to Muawiyah ibn Abu Sufyan, who founded the dynasty and moved the center of government to Damascus. This study aims to examine the political, social, economic, and religious dynamics during the Umayyad Dynasty through qualitative methods and a literature review approach. The results of the study indicate that the success of the Umayyad expansion to Spain in the west and India in the east was driven by solid military strength, intelligent diplomatic strategies, and an established government administration system. In the economic aspect, the Umayyad Dynasty developed a taxation and currency system that supported the country's financial stability. Infrastructure such as roads, postal services, and communication systems were also improved to support connectivity between regions. In the social and cultural fields, interactions between various ethnicities and religions encouraged the development of science, art, literature, and architecture, including the emergence of a distinctive Islamic architectural style. However, the unequal social system between Arabs and non-Arabs (mawali), as well as discrimination within the government, fueled public dissatisfaction. Furthermore, sectarian conflict between Sunnis and Shiites exacerbated the domestic political situation. Inequities in the distribution of power, nepotism, and authoritarianism were the main causes of the weakening of support for the Umayyad government. Ultimately, this dynasty collapsed after being overthrown by the Abbasid Dynasty in 750 CE. This study emphasizes that the success of a government is greatly influenced by just leadership, an inclusive government system, and the ability to respond adaptively to socio-political challenges.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

This study aims to synthesize the results of previous research on Corporate Social Responsibility (CSR) and Financial Performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of CSR and Financial Performance issues. There are several parameters used, namely journal sources, variable mapping and theory and type of company, research approach.  The results of this study show that there are 30 articles originating from accredited national and national journals during the period 2020-2024. Stakeholder theory is the most widely used theory and the use of quantitative methods is dominant in CSR and financial performance.  Manufacturing companies are the most widely researched companies on CSR and financial performance issues. This study contributes significantly to the map of previous research in a structured manner in the form of a list of independent, dependent, moderating, and mediating variables as determinants, consequences, and moderation-mediation so that through the relationship map, this study provides input for CSR topics that still need to be explored. This study has limitations in that it is an interpretive study, so the findings are limited to the researcher's interpretation of the results of the literature review. Other researchers who conduct the same literature review may have different interpretations. In addition, the CSR study in this study only focuses on the field of management accounting so that other fields such as taxation and financial accounting need to be further explored in order to obtain a more comprehensive literature study.

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

Micro, Small, and Medium Enterprises (MSMEs) play a critical role in Indonesia’s economy, yet their level of tax compliance remains relatively low due to limited knowledge and administrative capacity. This research aims to analyze the effectiveness of the CORTEX (Corporate Tax Extension) training program in improving tax compliance among MSMEs in collaboration with the Regional Directorate General of Taxes, Central Java I. The study employs a qualitative descriptive method, using interviews and observations from a series of CORTEX training sessions conducted in Semarang. The findings reveal that participants showed increased awareness, understanding, and willingness to comply with tax obligations after attending the training. Improved interaction between MSME actors and tax authorities also contributed to more transparent reporting and better administrative practices. This study highlights the importance of targeted education and capacity-building initiatives in bridging the compliance gap. The implications suggest that similar training programs, when conducted systematically and supported by local tax offices, can significantly boost voluntary compliance rates and contribute to broader fiscal sustainability.

This study aims to examine in depth the role of traditional cart taxis in supporting tourism accessibility in Ijen Crater. Cart taxis as a local community-based transportation mode have a significant contribution in addressing geographical challenges and limited formal infrastructure in natural tourism areas. Through a qualitative descriptive approach based on observation, documentation, and literature studies, it was found that traditional cart taxis not only function as a means of transportation, but also as social and economic agents that strengthen community involvement in the tourism industry. Traditional taxi activities also provide alternative livelihoods, create authentic interactions with tourists, and support the microeconomic ecosystem at the local level. However, traditional taxi drivers face serious challenges such as income uncertainty, unclear legal status, and minimal policy support. This study recommends the importance of integrating traditional cart taxis into an inclusive, participatory, and sustainable tourism management system.

The issue of carbon emissions in the transportation sector is a major challenge for developing countries like Indonesia, which experiences a sharp increase in vehicle ownership each year. This study aims to compare vehicle ownership policies between Indonesia and Singapore as strategies for reducing carbon dioxide (CO₂) emissions. Using a qualitative method with a comparative study approach, data were obtained through literature analysis on regulations, policies, and secondary emission data. The results indicate that Indonesia focuses more on incentives and emission standards tightening, while Singapore enforces strict vehicle ownership restrictions through the Certificate of Entitlement (COE) system, additional taxes, and vehicle age limitations. The novelty of this study lies in its comparative focus on vehicle ownership regulations as policy instruments for emission control—an aspect rarely examined in the Southeast Asian administrative context. The study concludes that strict and structured regulations, supported by efficient public transport systems, are key to reducing transportation-related carbon emissions.

Taxation contributes to national development, and Indonesia has responded to global dynamics by introducing Indonesia Core Tax, a digital system designed to improve tax transparency and compliance. Although Indonesia has adopted various digital systems such as e-Faktur and e-Invoicing, it still faces implementation challenges, while Malaysia is more advanced with its integrated and phased API-based e-Invois system. This study examines taxation policy within the framework of Indonesia Core Tax, focusing on the legal aspects of e-Invoicing implementation as part of the digital transformation of tax administration. The analysis covers the hierarchy and functions of legislation, from laws and regulations to Minister of Finance regulations (PMK) and technical regulations of the Directorate General of Taxes (DJP). This study uses a normative legal research method with a legislative approach and a comparative approach to compare Indonesia's digital taxation system with Malaysia's, covering legal structure, legal substance, and legal culture. The results of the study show that although Indonesia has a fairly complete digital legal framework, the implementation of the e-Invoicing system still faces challenges in terms of regulatory consistency and technological readiness. In contrast, Malaysia has already implemented a mandatory and centralized API-based e-Invoice system through a clearance model approach. This study recommends harmonizing digitalization policies in taxation and strengthening the legal system as strategic steps toward more effective and adaptive tax administration.