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This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Local Taxes, and Population on Local Own-Source Revenue (PAD) in 35 regencies/cities of Central Java Province during 2021–2023. The study employs a quantitative approach using secondary data obtained from the Central Java Statistics Agency (BPS) and Local Government Budget Realization Reports (LRA). The sample was selected using a census sampling technique and analyzed using multiple linear regression after classical assumption testing. The results indicate that GRDP and Local Taxes have a significant effect on PAD, while Population does not have a significant effect on PAD. These findings imply that local governments should prioritize regional economic growth and optimize local tax collection to strengthen fiscal capacity rather than relying solely on population growth. The novelty of this study lies in its integrated examination of GRDP, Local Taxes, and Population across all 35 regencies/cities in Central Java during the 2021–2023 period, providing updated empirical evidence to support regional fiscal policy and local revenue optimization.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

Studi ini meneliti peran digitalisasi pajak dalam memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan pajak penghasilan. Isu ini relevan karena Indonesia terus memperkuat layanan pajak elektronik, sementara kepatuhan wajib pajak masih bergantung pada kesadaran internal dan kemudahan praktis dalam memenuhi kewajiban pajak. Studi ini menggunakan pendekatan kausal kuantitatif. Data dikumpulkan melalui kuesioner dari 170 wajib pajak perorangan yang memiliki nomor identifikasi wajib pajak, telah melaporkan SPT pajak penghasilan, dan telah menggunakan layanan pajak digital seperti DJP Online atau e-Filing. Sampel dipilih melalui purposive sampling, dan data dianalisis menggunakan analisis regresi moderasi. Hasil menunjukkan bahwa kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan pajak penghasilan. Digitalisasi pajak juga mendukung kepatuhan dengan meningkatkan akses, kecepatan, transparansi, dan efisiensi administrasi. Lebih penting lagi, digitalisasi pajak memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan pajak penghasilan. Wajib pajak dengan kesadaran yang lebih kuat lebih cenderung menerjemahkan niat mereka menjadi perilaku patuh ketika sistem digital mudah digunakan dan bermanfaat. Studi ini berkontribusi pada penerapan Teori Perilaku Terencana dan Model Penerimaan Teknologi dalam penelitian kepatuhan pajak dan menawarkan masukan praktis untuk meningkatkan kebijakan pajak digital, panduan pengguna, dan pendidikan wajib pajak.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

Regional autonomy provides opportunities and challenges for local governments to manage and explore sources of Local Own-Source Revenue (PAD). Grobogan Regency still faces fiscal challenges because its dependence on transfer funds remains significant, while the capacity of its own revenue needs to be increased. This study aims to map the potential and performance of local taxes in Grobogan Regency in the context of fiscal decentralization and efforts to strengthen regional financial independence. The research uses a quantitative descriptive approach based on secondary data for the 2019–2024 period obtained from the Ministry of Finance. The analysis focuses on tax effectiveness, contribution, growth, and revenue projection. The results show that local tax performance is strong, with an average effectiveness rate of 119.99%. The Specific Goods and Services Tax is the largest contributor, reaching 44%, followed by PBB-P2 and BPHTB. The average growth of local tax revenue is 15.68%, although growth varies considerably across tax types, particularly the Non-Metal and Rock Mineral Tax, which reaches 786.63%. Revenue projections indicate an increase to IDR 277.20 billion by 2029. These findings highlight strong fiscal potential in Grobogan Regency but underline the need for tax diversification, digitalized administration, and taxpayer compliance to support sustainable fiscal growth.

This study examines the influence of modernization of the administrative system, motivation, and trust in the government on compliance in paying land and building tax (PBB-P2) in Nogosari District. The population in this study were land and building taxpayers. A sample of 100 respondents was taken using the Slovin formula. This study uses a quantitative approach with primary data collected through a questionnaire. Modernization of the administrative system (X1), motivation (X2), trust in the government (X3) and compliance in paying taxes (Y) are the variables used. In this study, the data were used for descriptive analysis, validity tests, reliability tests, and classical assumption tests. In addition, to test the hypothesis, multiple regression analysis was used for the f test, t test, and coefficient of determination (R2). All of this was done using the SPSS version 25 program. The results of the study, namely modernization of the administrative system (X1), motivation (X2), and trust in the government (X3), had a positive and significant impact on compliance in paying taxes (Y).

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

This study aims to analyze the effect of financial statement quality and internal control systems on the tax compliance of salted egg MSMEs in Brebes Regency, with business performance as a mediating variable. The research employed a quantitative approach using primary data collected through questionnaires distributed to 150 respondents selected through purposive sampling techniques. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results indicate that the quality of financial statements has a positive and significant effect on business performance, but a negative and significant effect on MSME tax compliance. Meanwhile, the internal control system does not significantly affect business performance, but has a positive and significant effect on tax compliance. Business performance is also proven to have a positive and significant effect on tax compliance and is able to mediate the effect of financial statement quality. These findings provide an important contribution by showing that high-quality financial statements support business operational management; however, tax assistance and guidance are still needed so that these reports can effectively improve tax compliance.

Motor Vehicle Tax (PKB) is a key pillar of Regional Original Revenue (PAD) that supports development funding. However, seasonal fluctuations in payment realization create uncertainties in local budget planning. This study aims to address the limitations of the standard Random Forestalgorithm, which suffers from extreme prediction failures on time-series data due to its inability to capture temporal transitions between months. The proposed solution implements feature engineering using a Cyclical Encoding approach (Sine and Cosine transformations) and Lagged Variables. The dataset comprises historical records of motor vehicle tax potential and realization from January 2021 to November 2025. The baseline model evaluation without feature engineering yields highly inaccurate predictions with a Mean Absolute Percentage Error (MAPE) of 203.47% (accuracy of -103.47%). Conversely, after integrating Cyclical Encoding and Lagged Variables, the proposed model's performance improves drastically, achieving a MAPE of 14.40% (an accuracy rate of 85.60%), an MAE of 9,317 units, and an RMSE of 12,638 units. Feature Importance analysis confirms that the cyclically encoded month feature contributes the highest weight to the model's decisions with a score of 0.5031, followed by the potential feature at 0.1798. This study demonstrates that time-based feature engineering effectively optimizes Random Forestfor precise tax revenue forecasting.

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Taxes are the main source of government revenue used to finance expenditures and national development. This study aims to assess the effects of knowledge, awareness, and tax socialization on the compliance of land and building taxpayers. A quantitative approach and primary data were used, with 100 respondents selected through random sampling. Data were analyzed using multiple linear regression with the assistance of SPSS 26. The results show that taxpayer knowledge has a positive and significant effect on land and building taxpayer compliance, while taxpayer awareness and tax socialization do not have an impact on the compliance of PBB taxpayers. All three variables simultaneously have a significant positive impact on mandatory compliance with PBB. The findings highlight the critical role of taxpayer education in enhancing compliance, emphasizing that informed taxpayers are more likely to fulfill their obligations. Meanwhile, simply increasing awareness or providing general socialization without targeted knowledge transfer does not guarantee improved compliance. These results suggest that policy interventions should focus on strengthening taxpayer knowledge and understanding of regulations to maximize compliance rates. Overall, the study contributes valuable insights for policymakers and tax authorities in developing effective strategies to enhance taxpayer adherence to land and building tax regulations.

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.

Tax administrations are undergoing a fundamental transition from conventional audit practices based on manual inspection and limited sampling toward data-driven supervision supported by big data analytics, artificial intelligence, and digital transaction infrastructures. However, developing economies, particularly in Southeast Asia, continue to face structural constraints such as fragmented legacy systems, informal economic activities, uneven digital literacy, corruption risks, weak data interoperability, and evolving privacy regulations. This study aims to develop a contextual framework for detecting potential tax-reporting fraud by integrating big data tax analytics, localized machine learning, explainable artificial intelligence, blockchain-enabled value-added tax data integrity, and socio-organizational governance. The study adopts a mixed-method sequential explanatory approach combined with Design Science Research. The methodological design integrates policy and institutional analysis, machine learning model design, and socio-organizational validation using secondary literature, Southeast Asian case studies, regulatory review, and simulated data architecture. The main contribution of this study is the Contextual Tax Analytics with AI and Blockchain Framework, or C-TAX-AIB Framework, consisting of three interrelated layers: Data Layer, Analytics Layer, and Governance and Human Layer. The Data Layer proposes a hybrid blockchain architecture for e-Faktur and value-added tax reporting integrity; the Analytics Layer introduces localized machine learning and explainable AI to support transparent risk scoring and anomaly detection; and the Governance and Human Layer embeds privacy protection, taxpayer digital literacy, auditor readiness, and trust-building mechanisms. The framework advances prior studies by moving beyond algorithmic fraud detection toward an integrated governance model suitable for developing economies. The study provides theoretical implications for public finance analytics and practical guidance for ASEAN tax administrations in designing accountable, explainable, and context-sensitive digital tax systems.