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This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regulations through automated reporting. Key success factors include adequate employee training and feature customization tailored to the needs of manufacturing companies. This study concludes that technology-based accounting software not only improves financial data accuracy but also supports better strategic decision-making for management.

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

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 study aims to determine the influence of tax understanding, the tax system, and tax fairness on individual taxpayers' perceptions of tax evasion. This research uses a survey method with a quantitative descriptive approach. The types of data used are primary and secondary data. Data collection was conducted through the distribution of questionnaires. The analytical technique used is multiple linear regression analysis. The results of this study show that, partially, tax understanding and tax fairness have an influence, while the tax system variable does not. Meanwhile, simultaneously, the variables of tax understanding, tax system, and tax fairness together influence individual taxpayers' perceptions of tax evasion.

This research aims to analyze the factors behind the rejection of land vacancy by recipients of land use rights in Numponi Village, East Malaka District, Malacca Regency. Employing an empirical legal research method, the study integrates primary data obtained through interviews and secondary data gathered from literature studies. The data were analyzed using a qualitative descriptive approach. The findings reveal that the refusal to vacate land stems from a combination of internal and external factors. Internal factors include claims made by the right holders over the land, fulfillment of tax obligations, and the perception of ownership by the recipients of use rights. Meanwhile, external factors involve economic interests, cultural values, the influence of a matrilineal customary system that is not yet fully understood by the disputing parties, and a general lack of public awareness regarding agrarian law and the necessity of formal land documentation such as certificates. The study highlights the critical need for better dissemination of agrarian legal knowledge and formal land administration practices within local communities to prevent future disputes and ensure legal certainty over land use rights.

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 paper aims to evaluate the impact of changes in the tax base on Indonesia's economy. It begins by providing an overview of Indonesia's taxation system and recent changes in tax policy. The paper then discusses the effects of tax base changes on economic variables such as investment, government revenue, and economic growth. Using empirical data and economic models, this study assesses the short-term and long-term impacts of tax changes on key economic indicators. The findings indicate that while tax reforms can stimulate economic activity in the short term, their long-term effects depend on various factors such as tax structure, administrative efficiency, and economic conditions. The paper concludes with policy implications and recommendations for policymakers in Indonesia.

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

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.

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.

The history of the development of the Islamic economic system has undergone significant transformations from the time of the Prophet Muhammad SAW to the modern era. In the early period, the Islamic economic system was based on Qur'anic principles such as justice, transparency, and the prohibition of interest (riba). The Prophet Muhammad SAW established the foundations of the economy, which included the management of zakat, waqf, and market oversight. The era of the Khulafa' al-Rashidin continued these policies with the management of the baitul mal and economic expansion through ijtihad. During the Umayyad and Abbasid periods, the economic system became more complex with the introduction of Arabic currency and innovative tax management. In the modern era, Islamic economics has experienced a revival through its integration into academia and the implementation of Shariah   compliant financial institutions like Bank Muamalat.

Taxes is one of the main instruments in redistribution of wealth and the provision of public services. However, challenges such as tax avoidance, low compliance, and sometimes inefficient administrative systems are still problems faced. Recently, news about the phenomenon of tax avoidance has become a frequently discussed topic in various media. This research is intended for find and inspect the variables that impact Tax Avoidance. This research method uses a descriptive quantitative approach. The data used are figures obtained through previous research. The data collected from previous studies is secondary data which refers to processed data and investigated previously and has been created in document form. The sample determination method used in this research is purposive sampling. Based on research data, the results show that Liquidity and Capital Intensity have a significant positive effect on Tax Avoidance. These findings provide important insights for managers and policymakers about the importance of liquidity and capital capacity in tax avoidance strategies. These findings provide valuable insights for managers and policymakers regarding the importance of liquidity and capital capacity in developing tax reduction strategies.

E The integration of Environmental, Social, and Governance (ESG) principles into e-procurement systems offers a pathway to achieving sustainable public procurement in Indonesia. This study explores relevant ESG criteria and formulates strategies to enhance the capacity of procurement personnel in implementing these principles. The findings highlight the importance of incorporating environmental criteria such as energy efficiency, eco-friendly materials, and waste management; social criteria like labor standards compliance, local MSME empowerment, and gender equality; and governance criteria including transparency, anti-corruption, and tax compliance. While e-procurement provides a digital platform to improve efficiency and transparency, challenges such as limited awareness, capacity gaps, and the absence of specific ESG guidelines hinder effective implementation. To address these issues, the study proposes strategic measures, including the development of ESG-based evaluation systems, comprehensive training programs for procurement personnel, and robust monitoring frameworks. These initiatives aim to align procurement practices with the principles of Sustainable Public Procurement (SPP), ensuring that procurement contributes to environmental sustainability, social equity, and better governance. By overcoming existing barriers and fostering collaboration among stakeholders, Indonesia can position itself as a leader in sustainable procurement practices. This research provides practical recommendations to integrate ESG into procurement systems, paving the way for a more accountable, equitable, and sustainable procurement framework.

This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

The main purpose of this research is to provide effective solutions in integrating Salaf education and modern innovations in the pesantren curriculum, so as to improve relevance, quality. The object of this research on Salaf education and modern innovations in the pesantren curriculum is located at Darussalam Blokagung Islamic boarding school. Darussalam Blokagung Islamic boarding school is known as one of the leading Islamic boarding schools that has long implemented Salaf education. The design of the research on Salaf Education and Modern Innovations in the Pesantren Curriculum, the method used is a qualitative technique with a case study approach. The data collection techniques in this research are observation, interview and documents. Data collection techniques in this study were observation, interviews and documents. Data analysis in this study used the Spradley model, which is known for its in-depth and systematic approach to understanding culture. This model consists of four stages, namely domain analysis, taxonomy, components, and cultural themes, each of which serves to identify and organize information in a structured way. The results of this research on Salaf Education and Modern Innovation in Pesantren Curriculum resulted in Dynamic Curriculum in Pesantren Education, Critical Learning Module Innovation in Islamic Thought Studies, and Innovation Lab Development for Exploration of Islamic Values through Technology.

The Samsat Digital application is designed to improve efficiency and transparency in the management of motor vehicle taxes in South Sumatra. The main goal is to provide the best service to the public using information technology. The Samsat Digital application is an innovative solution that aims to make it easier for the public to access motor vehicle tax administration services. This application provides various features that allow users to make vehicle tax payments, check tax status, extend STNK, and search for information related to Samsat services online. Through mobile application-based technology, Samsat Digital seeks to reduce long queues at Samsat offices, increase time efficiency, and provide a more practical user experience. This system is equipped with secure authentication features, tax payment reminder notifications, and integration with various digital payment methods such as e-wallets, mobile banking, and credit cards.Keyword : Aplikasi Samsat Digital.

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.