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As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.

This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis uses path analysis techniques to examine the direct and indirect effects between variables. The results show that tax system digitalization has a positive and significant effect on taxpayer compliance, both directly and through tax knowledge as an intervening variable. However, the hypothesis stating that tax socialization affects taxpayer compliance is not supported by the research findings. This research model has an R Square value of 0.87, indicating a very strong relationship between tax system digitalization and taxpayer compliance. This research provides important contributions for tax authorities in formulating strategies to improve taxpayer compliance through strengthening tax system digitalization and enhancing tax knowledge.

This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

The Tax Court has a crucial role in resolving tax disputes and optimizing state revenues. This study aims to analyze the effectiveness of the Tax Court in providing legal certainty for taxpayers and identifying obstacles that hinder its role in the Indonesian taxation system. The method used is a normative legal approach with an analysis of laws and regulations, court decisions, and related empirical data. The results of the study indicate that the dualism of guidance between the Supreme Court and the Ministry of Finance creates the potential for a conflict of interest that can affect the independence of judges in deciding tax disputes. In addition, limited access to the Tax Court, which is only located in Jakarta, causes obstacles for taxpayers in the regions to obtain justice quickly and efficiently. The policy of administrative sanctions in the form of a 100% fine for taxpayers whose appeals are rejected is also considered disproportionate and contrary to the principle of tax justice. To improve the effectiveness of the Tax Court, institutional reform is needed by unifying guidance under the Supreme Court, establishing Tax Court branches in various regions, and revising regulations related to tax sanctions in order to improve taxpayer compliance and trust in the national taxation system.

This research aims to analyze the influence of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance. The population of this research is all individual taxpayers at KPP Pratama Pati. The sampling technique in this research is insidental sampling. Respondents in this study are individual taxpayers who are registered with KPP Pratama Pati and regularly report their tax obligations. Data was taken by distributing questionnaires to 110 individual taxpayers. Data analysis used the Wrap PLS version 6.0 software analysis tool. The results of this research show that taxpayer knowledge, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

The purpose of this study is to determine how individual taxpayer compliance in Bukir Village, Pasuruan City, is impacted by the degree of tax literacy and awareness. This study employs a quantitative methodology, causality design, and basic random sampling procedures with 22 participants. Questionnaires were used to gather data, and multiple linear regression was used for analysis. The study's findings suggest that taxpayer knowledge significantly influences tax compliance, while tax literacy has no discernible effect. According to this research, raising tax awareness rather than just tax literacy has a greater impact on promoting compliance. This study has significant ramifications for how the government can develop plans to increase tax compliance through initiatives for inclusiveness and tax knowledge.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Simpang Tanjung Village. What obstacles are experienced by taxpayers and how to solve problems regarding Land and Building Tax in Simpang Tanjung Village, this study design uses descriptive analysis where data is collected through observation. The result of the study show that the housing sector dominates the majority of taxpayers by 65%, followed by commercial 25% and public facilities 10% and the level of taxpayers compliance in Simpang Tanjung Village increases by 1% each year, this indicates that taxpayer participation in paying their taxes tends to be positive.  

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.  

The aim of this research is to determine the effect of tax knowledge and tax sanctions on tax compliance among MSMEs in North Sangalla District. The data analysis techniques used are descriptive analysis, data quality assessment, classical assumption testing. Based on the results of this research, it shows that tax knowledge has a positive and significant effect on MSME taxpayer compliance in North Sangalla district. This is shown by the tcount value of 3.679>ttable 1.987, with a significance value of 0.000<0.05. Based on the results of this research, it shows that tax sanctions have a positive and significant effect on the compliance of MSME taxpayers in North Sangalla District. This is shown by the tcount value of 2.443>ttable 1.987, with a significance value of 0.0017<0.05. Based on the results of this research, it shows that tax knowledge and tax sanctions have a positive and significant effect simultaneously on taxpayer compliance of MSMEs in North Sangalla District. with a calculated F value of 26.140 > F table 2.71 with a significance of 0.000,

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance. 

This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors).