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The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.

This study aims to evaluate the effectiveness of the implementation of Income Tax Article 25 (PPh 25) in increasing state tax revenue and reducing the tax burden on taxpayers. PPh 25 is a mechanism for periodic tax installment payments made by taxpayers based on estimated tax liabilities. This research adopts a descriptive quantitative approach using secondary data obtained from the Directorate General of Taxes’ reports, supported by questionnaires distributed to taxpayers within a specific Tax Service Office (KPP) area. The results show that the implementation of PPh 25 contributes significantly to tax revenue by encouraging taxpayer compliance and ensuring a stable cash flow for the state. Additionally, the installment system of PPh 25 helps reduce the annual tax burden on taxpayers both psychologically and administratively, as obligations are paid in stages. However, challenges remain in the accuracy of estimating tax liabilities, which can lead to overpayment or underpayment. Therefore, more intensive socialization and technical guidance are needed to improve taxpayers’ understanding and compliance with the PPh 25 mechanism.

This study uses a qualitative method and aims to dissect the differences between Islamic economics and conventional economics. This study found that Islamic economics is based on Islamic principles reflected in the Qur’an and Hadith, emphasizing social justice, balance, and avoiding elements of usury, gharar, and maysir in every economic activity. Meanwhile, conventional economics is based on the principles of a market economy that aims to maximize material profits without considering spiritual or moral aspects. The source of conventional economic law comes from rules made by humans, while Islamic economics refers to the law of Allah. The Islamic financial system uses profit- sharing mechanisms and halal investments, while the conventional system relies on interest as the main source of income. In addition, Islamic economics integrates social instruments such as zakat, infaq, and sedekah for wealth redistribution, while conventional economics emphasizes taxes and government policies. Thus, this study confirms that the fundamental differences between the two systems lie in their philosophical foundations, objectives, and operational mechanisms.  

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

Article 25 Income Tax (PPh 25) is a tax payment system by taxpayers in the form of monthly installments aimed at alleviating the tax burden at the end of the tax year. This provision applies to both Individual Taxpayers and Entities, and is calculated based on the amount of tax owed in the previous year, reduced by tax credits. PPh 25 plays an important role in maintaining the smooth flow of state revenue and supporting sustainable tax compliance. This paper comprehensively discusses the legal basis, calculation mechanisms, payment timing, and penalties for late payment of PPh 25. This research also examines the effectiveness of PPh 25 in encouraging voluntary compliance and its contribution to state revenue.

This study examines the legal conflict between workers' wage claims and state tax obligations in bankruptcy proceedings under Indonesian law, focusing on the constitutional imperative to prioritize workers' rights. The Introduction contextualizes the tension between Article 95(4) of the Labor Law, which mandates wage prioritization, and tax legislation granting precedence to state claims, highlighting the landmark Constitutional Court Decision No. 67/PUU-XI/2013 that affirmed workers' constitutional rights to timely wages. Employing a Method of normative legal research, the analysis integrates statutory and case approaches, reviewing laws on bankruptcy (UU No. 37/2004), labor rights, and taxation, alongside judicial decisions and international frameworks like ILO Conventions No. 100 and 111. Results reveal that while the Constitutional Court’s decision established workers’ absolute priority over tax claims, regulatory disharmony persists due to conflicting provisions in the Tax Law (UU KUP) and the 2020 Job Creation Law (UU Cipta Kerja), which ambiguously subordinates tax claims only to secured creditors. Discussion underscores the necessity for legal synchronization to align labor and tax regulations, ensuring compliance with Gustav Radbruch’s principles of legal certainty and Hans Kelsen’s normative hierarchy. The study advocates legislative reforms to codify workers’ priority in bankruptcy, drawing parallels with Malaysia’s Employment Act 1955 and France’s AGS system, which institutionalize wage protection. By addressing regulatory contradictions, Indonesia can harmonize constitutional mandates with fiscal policies, balancing social justice and economic stability.

The One-Stop Administration Sistem (Samsat) serves as a key public service center, particularly for managing vehicle documentation and facilitating vehicle tax payments. This study aims to assess the level of innovation adoption in service delivery at the Samsat Ketintang office in South Surabaya, using indicators such as service innovation, communication channels, time span, and the social system involved in the adoption process. Employing a qualitative descriptive approach, data were collected from both primary and secondary sources through observations, interviews, and documentation. The findings indicate that the government encourages each Samsat office to implement annual innovations. At the South Surabaya Samsat, several new service innovations have been introduced to improve vehicle tax payment services. However, the adoption of these innovations is not immediate; challenges and obstacles still hinder full acceptance and implementation by the public. Based on these findings, the study offers recommendations to address the identified barriers and contribute to enhancing the quality of taxpayer services at the Samsat Ketintang office in South Surabaya.

This study analyzes the implementation of an integrated information system in public services at the Regional Revenue Agency (Bapenda) of Deli Serdang, particularly in the process of managing regional taxes. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study show that the implementation of the integrated information system provides significant benefits in improving service efficiency, transparency, and taxpayer compliance. However, several challenges such as public digital literacy, data security, and resistance to change remain obstacles in its implementation. Therefore, solutions such as education, strengthening cybersecurity, and human resource training need to be applied to ensure the sustainability of this system. With continuous development, the integrated information system is expected to enhance the effectiveness of government administration and overall community welfare. The integrated information system implemented at Bapenda Deli Serdang also provides various conveniences, including integration with banks and financial institutions that accelerate the tax payment process and allow for real-time monitoring and evaluation of tax revenues. Additionally, the available digital public information services make it easier for the public to access information related to taxes and levies in a more transparent manner. Thus, the application of technology in this system not only increases efficiency but also contributes to improved tax compliance and the optimization of regional revenue.

This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.

This report discusses a four-month independent internship experience at the Regional Tax and Retribution Management Agency of Palangka Raya City, specifically in the general staffing section. The internship aimed to connect theoretical knowledge gained in college with practical work experience in a government environment, as well as to develop administrative, communication, and teamwork skills. During the internship, the author was involved in various staffing administrative activities, such as recording and disposition of incoming and outgoing mail, managing employee data, and supporting internal operations. Through observation, interviews, and documentation methods, the author gained a deep understanding of staffing administrative procedures and the importance of accuracy and coordination in supporting smooth organizational operations. This experience also strengthened professional readiness and broadened insight into the work dynamics within government institutions. The implications of this activity demonstrate that systematic and professional staffing administration plays a crucial role in supporting organizational performance and achieving institutional goals

The Merdeka Belajar Kampus Merdeka (MBKM) Program is a policy that provides opportunities for university students to gain direct experience in the professional world. One of its implementations is internships in government institutions. This article is based on a four-month internship undertaken by a student in the General Affairs and Personnel Subdivision of the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya City. The aim of this internship is to support office administrative services and to provide students with practical experience in public administration. The methods applied include direct observation, active involvement in administrative tasks, and informal communication with staff members. During the internship, the student participated in various activities such as recording incoming and outgoing mail, typing disposition sheets, scanning and archiving documents, meeting documentation, and distributing files between departments. The results show that student involvement not only helped reduce employees’ workload but also improved the overall efficiency of administrative services. In addition, the student gained a concrete understanding of the bureaucratic system, developed technical skills, and enhanced soft skills relevant to future career readiness. This internship demonstrates that synergy between educational institutions and government agencies can create a meaningful and applicable learning environment for both parties. 

This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall, SiPanjol Mobile contributes to a more accessible and transparent local tax system.

This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.

This study aims to analyze the challenges in implementing e-Samsat as a form of digitalization of motor vehicle tax services in Jakarta. E-Samsat is an information technology-based public service innovation designed to simplify the online tax payment process, improve the efficiency of public services, and support local government transparency and accountability. This research uses a descriptive qualitative method with a literature study, which examines various sources such as scientific journals, policy reports, and related articles. The results show that challenges in implementing e-Samsat can be categorized into internal and external challenges. Internal challenges include limited technological infrastructure, weak system integration between agencies, dependence on one bank partner, and concerns over data security. Meanwhile, external challenges include the low digital literacy of the community, the lack of government socialization, and the tendency of the community to continue using conventional methods or intermediary services. This research confirms that the successful implementation of an online tax system depends not only on technological readiness, but also on the government's active role in building digital education and strengthening cross-sector collaboration. An adaptive and participatory policy approach is needed so that this program can embrace all levels of society, especially groups that are not familiar with online taxation.

Environmental crises such as climate change, ecosystem degradation, and pollution have prompted countries to formulate environmental policies aimed at preserving environmental sustainability. However, the effectiveness of these policies is often questioned, particularly in their implementation. This article aims to evaluate the impacts of environmental policies implemented over the past decade on biodiversity, air quality, and waste management, as well as to identify implementation barriers and provide recommendations for policy improvement. The study employs a literature review method by analyzing various scientific sources, policy reports, and related documents. The evaluation results indicate that economic incentive-based policies, such as carbon taxes and renewable energy subsidies, tend to be more effective in reducing emissions and promoting clean energy adoption. Nevertheless, policy implementation frequently faces obstacles including lack of political support, limited resources, public resistance, and weak inter-sectoral coordination. Improvement strategies are needed, including enhanced cross-sector collaboration, strengthened data and information systems, and public education to support the success of sustainable environmental policies.

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.

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.

This article discusses the effect of tax policy on income distribution in developing countries. Tax is a fiscal instrument that is not only used to finance state expenditure, but also as a tool to reduce economic inequality. This study analyzes how progressive tax system, income tax collection, and consumption tax impact income redistribution in several developing countries. The secondary data used comes from World Bank, IMF, and other scholarly publications. The analysis shows that fair and progressive tax policies can help reduce income inequality. However, many developing countries face challenges in implementing effective tax systems, including low compliance and regressive tax structures. Therefore, comprehensive fiscal policy reforms are needed so that taxes can truly serve as an effective income distribution tool.