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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.

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

This study aims to understand how users perceive the administrative efficiency generated by the use of the Core Tax Administration System (CTAS) at PT X through a qualitative approach. Data was collected through in-depth interviews, direct observations, document studies, and literature reviews. The participants in this study consisted of four employees who actively use the CTAS system in their daily administrative tasks. The findings indicate that CTAS has not yet provided optimal administrative efficiency. This is due to various technical constraints, such as frequent errors, system downtime, and a complicated login process. Additionally, the lack of clear user guidelines makes it difficult for users to adapt. To address these issues, a comprehensive evaluation of the system is needed, along with improvements to the technology infrastructure, the development of more structured technical guidelines, and regular training for users. This study emphasizes the importance of system stability and responsive technical support to ensure the successful implementation of tax administration digitalization.  

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

The contemporary landscape of data management, marked by an unprecedented scale and velocity of data, has spurred the widespread adoption of NoSQL databases, prioritizing scalability and performance over traditional relational constraints. While offering significant flexibility, this paradigm shift introduces complex cybersecurity challenges, notably query injection vulnerabilities, which are consistently ranked among the top web application security risks. Redis, a leading in-memory key-value store powering critical infrastructure globally, presents a unique security profile due to its architectural design and features like Lua scripting. Despite its prevalence, a comprehensive academic evaluation of Redis injection attack vectors remains understudied. This study addresses this gap by systematically evaluating command and Lua script injection vulnerabilities in Redis version 7.4.1 across controlled configurations: default, password-protected, and ACL-secured environments. We quantify vulnerability risk and empirically validate mitigation strategies by employing a Dockerized testing framework, Python-driven exploit simulations, and CVSS v3.1 scoring. Our findings reveal critical weaknesses in default and permissively configured environments and demonstrate that restrictive Access Control Lists (ACLs), adhering to the principle of least privilege, provide complete mitigation against the specific injection vectors evaluated in our controlled experimental setup. We propose a Redis-specific threat taxonomy and provide empirically validated recommendations for securing Redis deployments, emphasizing layered security controls and proper ACL implementation. This research contributes the first systematic evaluation of modern Redis injection vulnerabilities and highlights the critical importance of security-conscious configurations to protect vital data infrastructure.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

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 study aims to analyze the effect of the implementation of the Core Tax Administration System (CTAS) in Indonesia on tax revenue performance, specifically on the efficiency of employee performance at the Directorate General of Taxes through qualitative approach methods. The sample collection technique used purposive sampling where respondents were determined with the criteria of being employees at the Directorate General of Taxes with the position of Tax Executor and Counselor. Coretax, as a digital technology-based tax system, is expected to increase the transparency of tax information and strengthen the supervision mechanism in tax management. This study aims to show that the implementation of Coretax contributes significantly to increasing the effectiveness of employee performance at the Directorate General of Taxes and strengthening the ability of tax authorities to search for transaction data, reduce opportunities for fraud, and accelerate the audit process of tax cases. The results of the study show that Coretax is able to improve service performance faster, more efficiently and transparently and. However, the challenges in implementation practice from early January 2025 to the end of April 2025 still have system error problems that do not always run smoothly and a series of other technical problems, both from the user interface of taxpayers and tax officers themselves.  

This study aims to identify and analyze the influence of knowledge and awareness on motorcycle riders' safety behavior (safety riding), particularly among online motorcycle taxi drivers. In the context of increasing traffic accidents, understanding the factors influencing riders' compliance with safety regulations is crucial. This research employs a qualitative descriptive method and was conducted from January to April 2025. A total of 15 relevant articles published between 2020 and 2025 were systematically reviewed from credible databases such as Google Scholar, CORE, and ScienceDirect. The analysis reveals that compliance with road safety regulations is influenced by both internal and external factors. Internal factors include the rider’s knowledge level, safety attitudes, age, and riding experience. External factors consist of law enforcement supervision, access to safety training, availability of protective gear, and social support from family and peers. Among these, knowledge and attitude are identified as the most influential aspects affecting safety compliance. Therefore, a comprehensive approach is needed, including continuous education, regular training, and collective awareness-raising to foster a safe riding culture. This study contributes to a better understanding of behavioral aspects related to road safety and serves as a foundation for the development of behavior-based transportation safety strategies

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.

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.

Ibn Khaldun is recognized as a prominent Muslim thinker who made significant contributions to the fields of economics, sociology, and politics. In his seminal work Muqaddimah, he introduced economic ideas that were far ahead of his time, including the concepts of national wealth, wage theory, market mechanisms, and the role of the state in fiscal policy. This study aims to examine the core economic thoughts of Ibn Khaldun and their relevance to current economic dynamics. Using a qualitative descriptive approach based on literature review, the study finds that many of Khaldun's ideas remain highly relevant, particularly regarding the importance of productivity, fiscal justice, and the integration of social and economic aspects in building a sustainable system. Most people know that Ibn Khaldun is one of the most famous Muslim thinkers, and he did a lot in the fields of politics, economics, and sociology.  In his monumental work, Muqaddimah discusses various long-established economic concepts, such as the market mechanism, wage theory, national wealth, and the role of the state in fiscal policy.  The purpose of this research is to study Ibn Khaldun's ideas on economics and evaluate how these impact contemporary economic developments.  The study found that many of Khaldun's ideas are still relevant today thanks to the use of descriptive qualitative methodology based on literature study. A sustainable and inclusive economic system relies on the idea of productivity as the source of economic growth, fiscal justice in the taxation system, and integration between social and economic aspects.  The results show that classical economic thought not only has historical value, but also offers solutions to many modern economic problems such as inequality, productivity stagnation, and institutional crisis.

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

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

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

This essay looks at an investigation into the economies, A significant topic in the policy equation of many has been fiscal federalism, which reflects the degree of fiscal autonomy and responsibility granted to subnational government developing, transitional, and industrialized nations. Scholarly attention has been drawn to Nigeria's federalism because of its intricacy and vibrancy. This is due to the fact that it has created numerous issues that could jeopardize the Nigerian state's corporate existence and continuity. Therefore, the relationship between Nigeria's fiscal federalism and the oil-rich nation's lack of economic development is highlighted in this study. Our main contention is that Nigeria's fiscal federalism has not sparked the growth that the system's designers had hoped for. Therefore, this essay looked at Nigeria's fiscal federalism's development, composition, and practices. In order to do this, the study used secondary sources to collect data and combined descriptive and analytical methodologies. According to the report, Nigeria has not functioned as a a federal constitution, making it a true federation. Taxing authority and fiscal responsibility are still heavily concentrated. Numerous issues, such as the federal government's dominance in income sharing, the lengthy period of military interregnum rule, and an excessive reliance on Federation Account revenue, have hindered Nigeria's practice of fiscal federalism. This study investigated how fiscal federalism and the chosen distribution formula contribute to unhappiness and violent agitation. In order to do this, the study used secondary sources to collect data and combined descriptive and analytical methodologies. Therefore, the study came to the conclusion that in order to promote sound fiscal independence, the federal government should give state governments some of its taxing authority. and rivalry between states.

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.

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.