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This study evaluates the Mobile Samsat Car Program in North Surabaya using the CIPP (Context, Input, Process, Product) model to assess the program's effectiveness in improving motor vehicle tax services. A qualitative method was applied, involving observation, interviews, and documentation analyzed descriptively. The context evaluation revealed that the program emerged due to the rising number of vehicles and limited public access to the main Samsat office. The input analysis showed limitations in human resources, operational vehicles, and service facilities, which hinder the delivery of inclusive public services. In the process aspect, the program showed commendable efforts in reaching the public, but coordination issues among agencies and lack of public outreach led to low participation. Regarding the product, the program has yet to significantly enhance taxpayer awareness and compliance. Overall, the CIPP evaluation indicates that while the Mobile Samsat Car Program is a relevant innovation responding to public needs, it still faces several implementation and outcome challenges. To optimize its impact, improvements are needed in resource availability, service processes, and public education strategies. With continuous development guided by evaluation findings, the program holds strong potential to offer effective, accessible, and efficient tax services across all social levels in Surabaya.

This study aims to analyze the effectiveness of local revenue realization, particularly Regional Original Revenue (PAD), in supporting regional development programs. PAD serves as a vital indicator of fiscal independence and a primary funding source for sustainable development efforts. However, many regions still face significant challenges in optimizing PAD potential. Gaps between revenue targets and actual realization, weak retribution management, low taxpayer compliance, and poor inter-agency data integration are major obstacles to effectiveness. This study utilizes a descriptive method rooted in qualitative analysis by examining existing literature and secondary data analysis from credible sources. The findings indicate that PAD effectiveness strongly influences a region's fiscal capacity to implement development functions, especially in public service and infrastructure sectors. Therefore, policy reform, strengthening of revenue collection systems, and improvement of human resource capacity are critical strategies to achieve fiscal autonomy and sustainable regional development. The integration of religious values into strategies for optimizing local revenue (PAD) can also enhance tax awareness through spiritual and social approaches, strengthen public trust in the government, and foster development that is not only materially oriented but also grounded in ethics and social justice.

Regional Regulation no. 1 of Bone Bolango Regency in 2024 concerning regional taxes and regional levies states in article 3 concerning PBB-P2 that Rural and Urban Land and Building Tax is a type of district/city tax, so that the Government has the authority to collect Land and Building Tax, especially the Urban sector. The phenomenon found by the servants in the field was complaints from village officials regarding the failure of village programs to run according to expectations because assistance had been provided to the community. The lecture and discussion method of this activity was carried out in one core program activity carried out at the Oluhuta village office in October 2022 which was carried out face-to-face and there was direct interaction with participants, namely Individual Taxpayers (WP OP) of the Oluhuta village community after students conducted field observations related to the data needed before the implementation of the core activity. Door to Door Assistance Method: This method is carried out by students after participants receive material related to the socialization of the importance of PBB-P2 tax compliance. This activity is carried out for one week after the core activity. The results of this community service activity are that the government is expected to involve the private sector in conducting in-depth studies on sources of local revenue, including how to manage them by involving research and assessment institutions and collaborating with universities to carry out activities for village communities.

The rise in Value Added Tax (VAT) from 11% to 12%, which was put into effect in January 2025, has elicited a range of reactions from Indonesian households, particularly those in the urban middle class. This research intends to investigate the effects of the VAT change on consumption habits among this group. Information was gathered through a survey conducted with 400 households in Jakarta, Surabaya, and Bandung utilizing a stratified random sampling technique. A quantitative analysis was performed using multiple linear regression. The findings indicate that while the overall tax burden on basic consumption did not rise significantly due to various mitigating measures, the public's perception of the VAT hike still resulted in a decline in spending—particularly on non-essential items and services. This result underscores the importance of fiscal perception in influencing household consumption patterns. The study suggests that fiscal transparency, public awareness campaigns, and compensatory policies are essential for preserving middle-class purchasing power during initiatives aimed at enhancing national tax revenue.

The implementation of regional autonomy in Indonesia aims to reduce regional dependence on the central government. In this context, local governments are expected to enhance their own-source revenue sources. In reality, not all regions are capable of becoming fully independent. The dependency of regencies and cities in Bali Province indicates that local governments have not yet optimized their regional potential to increase Regional Original Revenue (PAD). This dependency affects their fiscal independence and overall financial performance. This study aims to empirically examine the effect of PAD, transfer revenue, and regional expenditure on financial performance from the perspective of agency theory. The study was conducted across all regencies and cities in Bali Province, using secondary data sourced from the budget realization reports obtained from each local Financial and Asset Management Agency (BPKAD). The study included 9 regencies/cities with 45 observations. A census sampling method was applied, where the entire population was used as the sample. The data were analyzed using multiple linear regression. The results show that PAD and transfer revenue have a positive effect on financial performance, while regional expenditure has a negative effect. It is recommended that local governments in Bali optimize their PAD by strengthening the tax sector, service charges, and asset management to improve fiscal independence.

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.

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 study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

This community service program aims to improve digital literacy and tax compliance among micro and small business operators in the WTC (Way Tebing Ceppa) tourism area, South Lampung. The primary issues addressed include the lack of digital financial recording practices and low awareness of tax obligations. Through a participatory approach involving training and mentoring, participants were introduced to digital business tools and basic tax administration. Results show a significant improvement in digital and fiscal knowledge, with increased use of financial recording applications and successful registration of Tax Identification Numbers (NPWP). This initiative supports the development of a transparent, compliant, and technology-adaptive tourism economy.

Mobile vehicle tax service is one of the regional government initiatives designed to facilitate tax compliance and increase regional revenue. This study aims to examine the contribution of mobile tax units in boosting local revenue in Sukabumi Regency. The methodology applied in this research is a descriptive qualitative approach, with data collection conducted through direct observation. The findings reveal that the implementation of mobile tax units produces significant effects on increasing the number of taxpayers, resulting in higher local revenue from the vehicle tax component. This service has also successfully reached remote areas previously difficult to access by conventional tax offices. Therefore, mobile tax units can be considered effective as a sustainable strategy to optimize regional income.

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.

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 determine the role of digitalization in increasing the effectiveness of motor vehicle tax payments in Binjai City. This study uses a descriptive qualitative approach with data collection including observation, interviews, and documentation. The informants in this study consisted of 1 key informant and 3 supporting informants. The results of this study show that there are still many taxpayers who have difficulties in understanding the registration flow, payment methods, and printing documents such as SKPD. The lack of clear guidance in the application as well as delays in the submission of physical documents are the main obstacles. Therefore, the tax office in Binjai City has made various efforts to increase the effectiveness of Motor Vehicle Tax (PKB) payments. One way is to develop digital services that allow taxpayers to pay taxes online, so that it is faster and more efficient. In addition, officers also provide information media such as banners, video tutorials, and conduct direct counseling to the village office to increase public understanding of the digital payment mechanism.

Digital transformation in the taxation system is one of the strategic steps of the Indonesian government in increasing administrative efficiency and state revenue. This study aims to analyze the form of digital tax strategy transformation in Indonesia, identify challenges and opportunities in its implementation, and assess its contribution to increasing national competitiveness. Based on literature studies and current policy analysis, it was found that tax digitalization shows progress through the implementation of e-filing, e-invoices, e-forms, and the imposition of Value Added Tax or VAT on digital services. Digitalization is still dominated by administrative aspects and has not fully touched on the strategic aspects of tax compliance. The challenges faced include low digital and tax literacy, limited technological infrastructure, and resistance from business actors, especially the informal sector and MSMEs. This study contributes to formulating policy recommendations to strengthen the implementation of a digital tax strategy that not only focuses on compliance, but is able to expand the tax base, increase fiscal efficiency, and create a fairer tax system that supports national competitiveness.

Penelitian ini bertujuan untuk menguji model teoritik penelitian ini dalam perspektif Self Determination Theory yang menjelaskan bagaimana manusia memiliki tiga ‎kebutuhan psikologis, yaitu relatedness, effectance, and autonomy. Manusia pada dasarnya ‎termotivasi untuk menjalin hubungan dengan orang lain dalam lingkungan sosial (relatedness), ‎untuk berfungsi secara efektif dalam lingkungan (effectance), dan memiliki inisiatif sendiri untuk ‎melakukannya (autonomy).‎ Secara keseluruhan model penelitian adalah untuk menguji bagimana Human relation memengaruhi etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.   Penelitian dilakukan melalui metode survey online pada seluruh account representative yang ada pada Seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan yang dipilih dengan metode purposive sampaling. Analisis dan pengilahan data dilakukan dengan menggunakan regresi berganda dan analisis jalur dengan pengujian sobel. Hasil penelitian membuktikan bahwa human relation mempengaruhi secara siginfikan terhadap kerja sama tim maupun motivasi kerja account representative. Dan konfirmasi hasil pengujian sobel membuktikan bahwa human relation memengaruhi secara signifikan etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

Motivasi pelayanan publik merupakan faktor penting dalam memahami perilaku pegawai sektor publik. Motivasi pelayanan publik tidak hanya tentang melayani publik secara langsung tetapi juga tentang komitmen terhadap tugas-tugas pelayanan publik, meningkatkan kinerja organisasi, dan mendorong inovasi dalam pelayanan publik. Penelitian ini dilakukan untuk menguji model bagaimana motivasi pelayanan publik dan gaya kepemimpinan mendorong peningkatan kepuasan kerja, yang diuji secara langsung dan melalui mekanisme keterlibatan kerja. Model penelitian dibangun atas dasar teori motivasi pelayanan publik. Data penelitian dikumpulkan dari seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan responden sebagai account representative. Data yang terkumpul diolah dan dianalisis menggunakan regresi berganda dan analisis lebih lanjut melalui analisis jalur dan penggunaan uji Sobel. Hasil penelitian menunjukkan bahwa motivasi pelayanan publik secara signifikan mempengaruhi keterlibatan kerja tetapi tidak gaya kepemimpinan. Pengujian pada jalur berikutnya mengungkapkan bahwa motivasi pelayanan publik, gaya kepemimpinan, dan keterlibatan kerja mempengaruhi kepuasan kerja. Selain itu, peran mediasi uji keterlibatan kerja menegaskan bahwa keterlibatan kerja memediasi pengaruh motivasi pelayanan publik terhadap kepuasan kerja, sedangkan keterlibatan kerja tidak memediasi pengaruh gaya kepemimpinan dalam memprediksi kepuasan kerja.