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The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion

Digital Population Identity (IKD) is a digital-based location data innovation through a mobile application with a photo or QR Code. The government's objective is to reduce the physical prints of KTP as well as the use of blank KTP-el in the hope of administrative efficiency. ICT is integrated with health services, education, banking, and taxation, facilitating public access in the era of technological development. However, in remote areas, limited internet access and minimal socialization raise concerns about the security of digital identity data being considered. Social media, especially YouTube, is a channel platform used by the public to convey opinions, opinions and comments about ICTs. So that's why sentimental analysis is needed using the Naive Bayes algorithm to help understand public opinion. The tests were conducted using Orange on 1,561 data showing accuracy, precision, recall, and F1 above 90%. The results of this analysis can serve as a guide for staff in interacting with the community for the implementation of Digital KTP through IKD, as well as improving services regarding the applications provided.

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.

The purpose of writing this journal is to find out more deeply how the public responds to the passing of the Job Creation Law. The method used is descriptive qualitative by explaining and describing existing conditions. Data collection techniques use literature studies by collecting secondary data taken from journals or previous research. The result of the discussion is that there are many people who do not agree with it because they consider that there are several articles that are problematic and controversial. The pro party is the government because this Omnibus Law exists because of the complexity that arises, namely about kining, taxation, land acquisition and other aspects related to investment.

The government has formulated the latest policy in taxation which is contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations or what we often hear about as the HPP Law. Based on the situation analysis, there are still many MSMEs who have not heard, understood, and understood the changes to these regulations. Therefore, this service activity involves MSMEs actors in Pematang Serai Village as participants in this Community Service activity. The stages in this activity start from analyzing the participant's situation, reviewing and formulating activities, socializing activities, and implementing community service. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. This aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations.

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.

This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the number of samples of 100 WPOP obtained from the calculation of the Slovin Formula. The results of the study show that love of money, Machiavellianism, tax rates, understanding of taxation and the self-assessment system have a positive and significant effect on tax evasion. The test results of the variable moderation of tax sanctions are able to weaken the Machiavellian influence, tax rates and understanding of taxation on tax evasion actions, while the role of moderation of tax sanctions in the influence of love of money and self assessment systems on tax evasion actions is able to strengthen.    

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.  

The purpose of this non-profit activity is to educate and support micro, small and medium enterprises (MSMEs) by providing an understanding of the basic concepts of SME taxation and the use of applications related to MSME tax obligations. The 1implementation 1of 1charity 1activities 1takes 1place 1in 1several 1stages. 1The 1first 1stage 1is 1the 1design 1stage 1through 1observation 1and 1preliminary 1discussions. 1The 1second 1stage 1is 1the 1implementation 1of 1activities 1in 1the 1form 1of 1technical 1advice 1and 1guidance, 1carried 1out 1through 1presentation 1of 1material 1and 1practice 1of 1calculating 1and 1reporting 1taxes, 1discussions. 1The third stage is monitoring which aims to answer the problems of SMEs in fulfilling their tax obligations independently. An evaluation step follows, the 1purpose 1of 1which 1is 1to 1evaluate 1the 1activities 1implemented. 1The 1positive 1development 1of 1MSME 1development 1is 1not 1in 1line 1with 1the 1level 1of 1government 1tax 1revenue 1in 1this 1sector. 1This 1is 1because 1MSME 1taxpayers 1do 1not 1fulfill 1their 1tax 1obligations. 1April 12022. 1Information 1on 1MSME 1taxes 1and 1fees 1is 1still 1limited. 1Therefore 1it 1is 1necessary 1to 1support 1the 1development 1of 1SMEs 1also 1in 1the 1tax 1sector. 1During 1the 1COVID-19 1pandemic, 1MSME 1mentoring 1courses 1were 1conducted 1virtually. 1This 1training 1aims 1to 1make 1SMEs 1more 1aware 1of 1taxes 1and 1more 1aware 1of 1their 1tax 1rights and obligations. That way, MSME actors will avoid tax sanctions in the future.    

This study aims to analyze the impact of technology utilization and modernization of the tax administration system on MSME taxpayer compliance. The independent variable in this study is the effect of taxation technology utilization, modernization of the tax administration system, while the dependent variable is MSME taxpayer compliance. This study uses primary data.

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

The community service activity with the title "Socialization of Technology Utilization and Tax Modernization at SMK Negeri 1 Medan" was carried out well and smoothly. The participation and interaction of the participants in this activity greatly support the success of the activities that have been carried out. Basically, this community service activity is carried out to contribute to the field of education related to taxation.