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

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

Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation plays a crucial role in securing state revenue from cross-border transactions while also addressing the issue of double taxation through Double Taxation Avoidance Agreements (DTAAs). Income subject to PPh 26 includes dividends, interest, royalties, rent, service fees, rewards, pensions, and insurance premiums. The standard withholding tax rate is 20% of the gross or estimated net income, although lower rates may apply depending on applicable tax treaties. The calculation method varies depending on the type of income and the existence of a DTAA. This article also highlights the importance of determining the beneficial owner in applying tax treaty benefits, as well as the challenges faced by companies and tax authorities in enforcement. A case study is presented to illustrate how PPh 26 is calculated on insurance and reinsurance transactions involving foreign entities. Understanding the mechanism, rates, and legal context of PPh 26 is essential for taxpayers and practitioners to ensure compliance and mitigate potential tax disputes.

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

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

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

Local taxes are one of the main components of PAD which have a strategic role in realizing fiscal independence and supporting regional development. This study aims to analyze tax management in an effort to increase Local Original Income in Supiori Regency. The study was conducted at the Regional Revenue Agency of Supiori Regency, related to the management of local taxes in Supiori Regency. The type of research that will be used in this study is a qualitative descriptive research type. Data collection techniques are carried out through observation, interviews, and documentation studies. The results of the study indicate that the main challenges in managing local taxes in Supiori Regency include low taxpayer awareness, minimal socialization, the absence of supporting regulations, technical obstacles in the field during collection, and limited budget support.

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

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

Zakat plays an important role in public finance. The “public” concept of zakat makes it a special institution. Zakat is imposed on the Muslim public and is channeled back only to the Muslim public. Zakat also has a political and ritual character. Especially related to property that can be easily hidden. This also explains why Abu Bakr did not fight those who avoided zakat on money. He did not want to enter an area that was not his territory. In terms of hidden wealth, the people are free to carry out this obligation or not. In other words, this is their business with Allah. The concept of real and hidden wealth determines the political and ritual character of zakat and also determines the changing role of the government in using its political power. These are some important points that are discussed in the book al-Amwal by Abu Ubaid.

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

This study discusses the role of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) in supporting the increase in Regional Original Revenue (PAD) of East Java Province for the period 2020 to 2024. This study uses a descriptive quantitative approach. The data used are secondary data obtained from the government. The study results indicate that PKB consistently contributes significantly to PAD, with an average of 43.78%, which falls into the category of highly contributing. Meanwhile, BBNKB shows a fairly stable contribution of 22.74%, categorized as moderately contributing. Both types of taxes serve as the backbone of local revenue, particularly in the context of fiscal autonomy and strengthening local development capacity. This study recommends the need to optimize local tax strategies, including improving service delivery and taxpayer compliance, to ensure that PAD revenue continues to grow sustainably.

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

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

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

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

This study aims to analyze the influence of tax knowledge and taxpayer awareness on tax compliance in the Micro, Small, and Medium Enterprises (MSMEs) sector. Tax compliance is a key factor in optimizing state revenue, particularly from the MSME sector, which significantly contributes to the national economy. This research employs a quantitative approach using a survey method targeting MSME actors in a specific region. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that tax knowledge and taxpayer awareness have a positive and significant effect on tax compliance. The higher the level of knowledge and awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations. These findings indicate the importance of continuous tax education and socialization to improve tax compliance in the MSME sector.

The MBKM internship program provides students with the opportunity to be directly involved in public service activities within government institutions. Through placement at BPPRD Palangka Raya City, the student was assigned to the service counter for advertisement tax and waste retribution. Activities included recording taxpayer data, scanning documents, archiving files, and delivering tax-related information both in person and digitally. This experience not only enhanced technical understanding and knowledge of tax administration procedures but also developed the student's discipline and communication skills. The presence of the intern contributed to smoother services, particularly in document handling and time efficiency. Overall, the internship provided meaningful learning for the student and offered real support to the institution.

This study evaluates the Mobile Samsat Car Program in North Surabaya using the CIPP (Context, Input, Process, Product) model to assess the program's effectiveness in improving motor vehicle tax services. A qualitative method was applied, involving observation, interviews, and documentation analyzed descriptively. The context evaluation revealed that the program emerged due to the rising number of vehicles and limited public access to the main Samsat office. The input analysis showed limitations in human resources, operational vehicles, and service facilities, which hinder the delivery of inclusive public services. In the process aspect, the program showed commendable efforts in reaching the public, but coordination issues among agencies and lack of public outreach led to low participation. Regarding the product, the program has yet to significantly enhance taxpayer awareness and compliance. Overall, the CIPP evaluation indicates that while the Mobile Samsat Car Program is a relevant innovation responding to public needs, it still faces several implementation and outcome challenges. To optimize its impact, improvements are needed in resource availability, service processes, and public education strategies. With continuous development guided by evaluation findings, the program holds strong potential to offer effective, accessible, and efficient tax services across all social levels in Surabaya.

The purpose of this study is to assess how effective. of the e-Samsat application as a vehicle tax payment platform using the End-User Computing Satisfaction (EUCS) approach. The EUCS model evaluates five dimensions: content, accuracy, format, ease of use, and timeliness. Data collection was carried out by means of questionnaires provided to 33 participants who are e-Samsat users in Central Lombok. The analysis methods include convergent validity testing, AVE, discriminant validity, and construct reliability. The findings indicate an average overall satisfaction score of 3.68 out of 5, classifying the e-Samsat application as "effective". This result suggests that e-Samsat has largely met user expectations, especially in terms of accessibility and information accuracy, although improvements are still needed to reach the "highly effective" category.