Publication Search

The purpose of this research will focus on discussing how the implementation of the use of the QuickBooks application used by the EF Sinergy Consultant Surabaya Office in improving the effectiveness of financial management at their clients. Where this application is an application that can assist companies in managing company financial transactions, creating financial reports, and monitoring cash flow more effectively. In addition, this application can also help companies save time and costs incurred in managing their finances. The QuickBooks application is aimed primarily at MSMEs or taxpayers from the middle to lower class. The method used in this research is descriptive qualitative method. Data collection techniques are obtained from direct observation in the field and interviews with one of the relevant sources. Researchers used primary data sources from observations and interviews and used references from journals, the official website of EF Sinergy Consultant Surabaya, and several other supporting websites. The results showed that the implementation of the QuickBooks Application has long been used by EF Sinergy Consultant Tax Surabaya as the right software in providing services to manage client financial reports accurately.

This study aims to analyse the effectiveness and contribution of rural and urban land and building taxes to the original local government revenue in Purwakarta Regency during 2016-2019. The method used in this study is a descriptive method using secondary data sources in the form of reports on the realisation of Rural and Urban Land and Building Taxes and Original Local Government Revenue of Purwakarta Regency. Analysis techniques include measuring the effectiveness and contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue. The results showed fluctuations in the receipt of Rural and Urban Land and Building Taxes during the study period. 2019 recorded the lowest effectiveness, while 2017 showed significant improvement. The average efficacy of Rural and Urban Land and Building Taxes during the period was satisfactory. However, the contribution of Rural and Urban Land and Building Taxes to Original Local Government Revenue showed greater variation, with some years recording relatively low contributions. This indicates the need for increased consistency and efficiency in the tax collection system and improved services to taxpayers.

This research is intended to be able to apply the Waterfall method in developing a website-based queuing system at the Pratama Tax Office (KPP) Samarinda Ilir. With a primary focus on improving efficiency and customer experience, this study conducted additional evaluation through Black Box testing. This method systematically tests system functionality from the user side. The stages of requirements analysis, design, implementation, Black Box testing, and maintenance, ensure the development of a structured and scalable system. The results are expected to provide effective solutions in modernizing the queuing system, improving services, and meeting needs at the tax office.

Abstract. In the rapidly evolving era of information technology, digital records management is crucial for enhancing the efficiency of tax service tasks. This study thoroughly analyzes the existing digital archive system, emphasizing key aspects such as creation, storage, access, and management of digital records. Results reveal the potential of the digital archive system in the Tax Service Office Pratama Jakarta Pulogadung to boost records management efficiency and streamline information access. However, identified barriers include a limited understanding of the technology's full benefits and challenges in adapting to changes in work culture and traditional data management processes. These findings underscore the need for efforts to increase awareness and understanding of the benefits of effective digital records management. Furthermore, strategic development, focusing on training, cultural change, and technology integration, is crucial for optimizing digital archive systems. This research enhances our comprehension of the digital archiving system's role in improving the performance and efficiency of the Service Section of the Tax Service Office Pratama Jakarta Pulogadung, offering insights for future improvements in tax-related tasks.

The implementation of both private and public organizations requires innovation to operate. Because the innovation of motor vehicle tax payment services based on signal applications at the Tanjungpinang city samsat office is a necessity for government organizations, along with increasing public pressure to improve the performance of government agencies in order to solve problems in people's lives through programs and services at the Tanjungpinang city samsat office. The quality of public services is determined by the service provider so that it can be understood that public services serve the community and must be provided adequately in order to meet the factors and indicators that determine the quality of public services. Innovation in government agencies is needed to provide public services through the development of new methods and new resources. Innovation of motor vehicle tax payment services based on signal applications at the samsat office as an E-Government-based public service strategy for vehicle tax payments. E-Government provides public services that can be accessed 24 hours a day, from anywhere, and at any time. E-Government also allows public services to be completed in a non-face-to-face manner, making it a more efficient service. The Indonesian government has realized the tremendous benefits of e- Government since 2003 has issued a policy of implementing e- Government in the form of Presidential Instruction No. 3 Year 2003. Recently, a technology based on the SIGNAL application has emerged that can run on Android and IOS. SIGNAL is a national digital Samsat application that allows Indonesian citizens to certify Annual STNK, Pay Motor Vehicle Tax (PKB), and pay Road Traffic Accident Fund (SWDKLLJ) online by issuing digital documents in the form of electronic certificates and can easily make mandatory contributions to, POLRI, E-TBPKP (Provincial Bapenda), and E-KD, (PT. Jasa Raharja). The implementation of the online system allows people to save more money and time by paying taxes online.

Currently, various industries see the increasingly rapid development of modern technology, almost all institutions need a government information system, one of which is to automate data storage more quickly and easily. The levy receipt system is an example of information technology. One of the government agencies in Gresik Regency that has not implemented an information system for data processing is the Cooperative Service, located in Gresik, Kembangan, KEC.kebomas, Gresik Regency, East Java 61121. assisting other officers who handle administration in the Market Tax Sub-section, namely data processing Daily or monthly Market Tax payments still use a Tax Control Card or. To overcome this problem, an information system was developed using the PHP and HTML programming languages ​​and MYSQL DATABASE. The research methodology used in this research uses data collection methods. The conclusions are expected to help simplify the management of market services, such as managing traders, processing kiosks and losses, and processing fee data and reports, it is also hoped that it can reduce the risk of damage.

This study aims to empirically examine the effect of tax sanctions, service quality and tax socialization on taxpayer compliance in paying motor vehicle taxes in the city of Semarang. The population of this study is all motor vehicle tax payers in the city of Semarang. The sample used in this study were 96 respondents.In this study using a purposive sampling. Then the data collection method is through questionnaires and data analysis using SPSS 21. The results of this study indicate that all independent variables, namely tax sanctions, service quality and tax socialization have a positive and significant effect on taxpayer compliance (Y) partially or simultaneously (together). Keywords: Tax Sanctions, Service Quality, Tax Socialization and Taxpayer Compliance

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

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.

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.

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.

In order to encourage taxpayer compliance, the Directorate General of Taxes issued a tax administration system that utilizes technology, namely e-Form. This study aims to obtain evidence regarding the implementation of the use of e-Form in reporting Individual Taxpayer Annual Tax Returns. The analysis method used in this study is an empirical analysis method by obtaining information by collecting data. The results of this study show that the implementation of the use of e-Form in reporting individual taxpayer tax returns at the Ni Made Rianingsih Consultant Office provides many conveniences for taxpayers. The implementation of e-Form as a new breakthrough is expected to be able to provide excellent service to the community so that it can increase state tax revenue optimally.  

The type of research applied in this research uses quantitative descriptive. This research was carried out at the Kediri City Micro Business and Manpower Service. The research sample for a population of 230 and the 90% confidence level is 70. The results of this study show that the tax rate change variable (X1) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the tax rate change variable is 0.001< 0.05, then H1 is accepted and H0 is rejected. The tax sanctions variable (X2) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational commitment variable is 0.000 < 0.05, so Ha2 is accepted and H0 is rejected. Tax payment awareness variable (X3 ) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational culture variable is 0.000<0.05, so Ha3 is accepted and H0 is rejected. The variables changes in tax rates (X1), tax sanctions (X2) and awareness of tax payments (X3) have a significant effect simultaneously on taxpayer compliance (Y). This is shown by the significant value of the solidarity, organizational commitment and organizational culture variables of 0.000<0.05, then Ha4 is accepted and H0 is rejected.

This research basically discusses the analysis of the calculation of input tax and output tax in order to determine the underpayment or overpayment of VAT at PT Seah Precision Metal Indonesia in 2019-2022. In calculating Value Added Tax (VAT), it is one of the tax obligations that must be carried out by the company PT. Seah Precision Metal Indonesia, which is a corporate tax that has been carried out as a taxable entrepreneur at the tax services office.The population in this research is the company PT. Seah Precision Metal Indonesia using the 2019-2022 Input VAT and Output VAT reporting period. The research method used in this research is a qualitative method with data analysis using Excel. The results of this research show that none of the manufacturing companies PT. Seah Precision Metal Indonesia in 2019-2022 have overpaid tax status. All samples in this study had underpaid tax status. And there were sales and purchases before the pandemic, during the pandemic, and after the pandemic in 2019-2022, the difference between sales and purchases of goods was the lowest in 2021, compared to 2019.

This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much influence service and income have on compliance. This study uses a quantitative method, with primary and secondary data for the 2021 tax year which will be paid in 2022. Sampling used a simple random sampling technique with a total sample of 92 respondents. The analytical method used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing. The research results show that the service variable has no influence on compliance, while the income variable has an influence on compliance.  

Taxes play an important role in state revenue, through the rapid development of economic sectors and have the potential to increase tax revenue. According to the Small and Medium Enterprises Cooperative Office of Central Java Province, Brebes Regency has MSMEs with a total of 8385 units. With so many MSME actors who should be able to meet taxpayer compliance due to the lack of tax knowledge, the development of digitalization and MSME actors in Brebes Regency. This study aims to determine the effect of the level of tax understanding, income turnover and digitalization of services on tax compliance of taxpayers of micro, small and medium enterprises (MSMEs) Mitra Mandiri Brebes. This research was conducted at MSMEs Mitra Mandiri Brebes. This research method is quantitative research. This study used purposive sampling method. The analysis technique used is multiple linear regression. The results showed that the level of tax understanding had a significant positive direction with a large influence of 59%; while income turnover has a significant direction of 68%; and digitalization of services has a significant positive direction of 49%    

. 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 study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.