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Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

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.

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.

Bea Perolehan Hk Atas Tanah dan Bangunan (BPHTB) is one of the main sources of Regional Original Income (PAD) which is managed by the Sikka Regency Regional Revenue Agency (Bapenda). This research aims to analyze the optimization of BPHTB acceptance. The research method used is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that the optimization efforts carried out, such as collaboration with notaries/PPATs, the use of technology through the "V-TAX" application, as well as increasing data monitoring and validation, have had a positive impact on BPHTB revenues. However, the main challenges still lie in the low awareness of taxpayers, administrative obstacles, and fluctuations in reported transaction values. Therefore, the recommended strategy includes intensive education for the community, improving facilities and infrastructure, as well as strengthening coordination with related agencies to increase tax compliance and the effectiveness of BPHTB collection.

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.

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance. Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance   Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang. Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

This study aims to analyze law enforcement in collecting Income Tax (PPh) against foreign companies that have the status of foreign taxpayers in Indonesia in a normative legal manner. In a national economic situation that is experiencing a slowdown, optimizing tax revenues is an important strategy for the government to improve fiscal stability and economic growth. Foreign companies, both those running businesses through Permanent Establishments (PE) or without PE, are subject to tax obligations on income earned in Indonesia. Law enforcement in tax collection is carried out through a preventive approach such as the establishment of the Directorate of International Taxation, the implementation of the Automatic Exchange of Information (AEoI), and intensive supervision of Tax Returns (SPT). In addition, a repressive approach in the form of tax audits and tax collection is strictly carried out against domestic business entities that act as tax collectors for foreign companies. This study concludes that the combination of preventive and repressive efforts carried out by the Directorate General of Taxes is effective in ensuring compliance with foreign taxpayers and increasing state revenues from the international taxation sector.

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.

After Law Number 28 of 2009 pertaining to Regional Taxes and Regional Retributions was passed, the local administration is now able to collect local taxes in accordance with the plan. Finding out how taxpayer information and The purpose of this study is to determine how tax fines affect Pondok Melati District's adherence to land and construction tax payments. A review of the literature is utilized as evidence. This study employs quantitative methodologies, mostly through data collection via questionnaires. Multiple linear regression analysis is used to evaluate the data in this study. The study's findings indicate that while both elements have favorable and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance.

Tax collection is one of the critical sources of regional revenue to support development. The Regional Revenue Management Technical Implementation Unit (UPT) of Lumajang launched an innovative program called “Samperin Cak” (Pick-Up Tax Service System) to enhance tax collection effectiveness. This study aims to analyze the effectiveness of the “Samperin Cak” program in improving taxpayer compliance, reducing tax arrears, and increasing regional revenue. The research method used is qualitative with a descriptive approach. Data were collected through interviews, observations, and documentation. The results indicate that the “Samperin Cak” program effectively reaches taxpayers with limited access to service offices. Moreover, the program has increased public satisfaction with tax services. However, challenges such as limited human resources and operational vehicles need to be addressed promptly. The study recommends increasing budget allocation for program operations and conducting more extensive public outreach.

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.

In this study, we explore how the tax judiciary can reduce tax evasion and promote compliance in different legal and economic environments. Utilizing qualitative and quantitative analysis in a mixed-methods effort, the article explores the varied judicial contexts, resolutions, and the implications on how taxpayers behave. These findings underscore the important role that judicial interventions play in raising compliance rates, with comparative lessons from Iraq, Germany, and the United States. Although efficient mechanisms for judiciary review exhibit a strong link to improved compliance, low public awareness, resource constraints, and procedural delays have affected optimal performance in the Global South. Key Takeaway: The study emphasizes the need for enhancing technology integration and improving coordination between judicial systems and tax authorities to enable fair enforcement and efficient resolution of disputes. They enhance the literature on tax governance by providing empirical recommendations for increasing judicial efficiency and fundamentals in light of contemporary challenges associated with globalization and digitalization. Potential areas of future research include the use of advanced technologies in changing tax judiciary practices, such as artificial intelligence (AI) and blockchain.

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.