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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 examines how tax knowledge, the use of e-filing systems, and the enforcement of tax penalties influence individual taxpayers’ compliance in filing annual tax returns. Tax compliance is a critical factor for the sustainability of government revenue, yet public compliance rates remain suboptimal. The research employs a quantitative approach with an associative causal design, involving 131 respondents in West Jakarta selected through convenience sampling. The instrument, consisting of a questionnaire with 34 items, was tested for validity and reliability and then analyzed using multiple linear regression with the aid of SPSS. The results of the analysis indicate that tax knowledge, the use of e-filing, and tax penalties have a positive effect—both partially and simultaneously—on compliance with annual tax return filing. These findings underscore the need to improve tax literacy, strengthen the e-filing system, and ensure consistent enforcement of penalties to encourage compliance. This study provides an empirical basis for the development of more inclusive and efficient tax policies and supports the government’s strategy to optimize state revenue by raising taxpayer awareness and fostering a sense of responsibility.

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

This study aims to: (a) examine the partial influence of the E-Registration system on individual taxpayer compliance at KPP Pratama Bulukumba, (b) assess the influence of the E-Billing system on individual taxpayer compliance, and (c) determine the partial influence of the E-Filing system on individual taxpayer compliance at the same tax office. The population of this research consists of individual taxpayers registered in 2023, totaling 182,071 at KPP Pratama Bulukumba. The sample comprises 99 individual taxpayers who utilize E-Registration, E-Billing, and E-Filing systems in fulfilling their tax obligations. The sampling method employed is purposive sampling, based on specific criteria. Data were collected using a structured questionnaire. The data analysis involved data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) E-Registration has a positive and significant effect on individual taxpayer compliance, (2) E-Billing has a positive and significant effect on individual taxpayer compliance, and (3) E-Filing has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bulukumba.

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

Taxpayer compliance is a key element in boosting state revenue from the taxation sector. It represents the awareness and adherence of taxpayers in fulfilling their tax obligations in accordance with the laws and regulations. This study investigates the impact of matching the National Identification Number (NIK) as a Taxpayer Identification Number (NPWP), the use of digital technology, service quality, and tax socialization on individual taxpayer compliance. The population of the study includes individual taxpayers from Grogol Utara District. A sample was selected using convenience sampling, and data were collected through questionnaires. The data were analyzed using multiple linear regression with the aid of SPSS. The findings reveal that matching the NIK with NPWP positively influences individual taxpayer compliance. However, the use of digital technology, service quality, and tax socialization were found not to have a significant positive impact on taxpayer compliance. These results highlight the importance of aligning NIK with NPWP as a key factor in enhancing taxpayer compliance, but they also suggest that other factors, such as digital technology, service quality, and tax socialization, may need further development to improve overall compliance rates.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

This study aims to examine the influence of tax knowledge, taxpayer awareness, and reward incentives on individual taxpayer compliance in paying Land and Building Tax (PBB) in the city of Surakarta. The data used in this research are primary data obtained through questionnaires distributed to PBB taxpayers in Surakarta using a purposive sampling technique. A total of 150 questionnaires were distributed using a Likert scale, and after a validation and screening process, 100 questionnaires were deemed valid and eligible for data analysis. The data were analyzed using the multiple linear regression method. The results indicate that tax knowledge and taxpayer awareness have a significant effect on individual taxpayer compliance in paying PBB, while reward incentives do not have a significant effect on compliance. These findings highlight the importance of enhancing taxpayers' understanding and awareness to improve compliance with local tax obligations.

This research aims to test and analyze the influence of tax administration modernization, tax knowledge, tax socialization, and tax sanctions on the compliance of individual taxpayers registered at the Primary Tax Office (KPP Pratama) Atambua. This study is a quantitative research employing a descriptive approach method. The data collection technique used in this research involves distributing questionnaires via Google Form. The sampling method applied is random sampling, with a sample size of 100 individual taxpayers. The analysis method utilized is multiple linear regression analysis. The research results indicate that all four independent variables have a positive and significant influence on individual taxpayer compliance (WPOP), both partially and simultaneously. Modernization enhances compliance through the efficiency of electronic systems such as e-Filing. Knowledge strengthens reporting accuracy with a better understanding of procedures. Socialization builds motivation through easily accessible information via digital and print media. Sanctions create a deterrent effect through awareness of fines and penalties.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on individual taxpayer compliance. The research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Wonogiri using a quantitative approach. Primary data were collected through questionnaires, and secondary data were obtained from relevant sources. A sample of 100 respondents was selected using a random sampling method. Data analysis was conducted using multiple linear regression techniques processed through SPSS 30. The results indicate that tax knowledge, tax sanctions, and tax socialization have a positive and significant effect on individual taxpayer compliance. These findings suggest that a higher understanding of tax regulations, stricter enforcement of sanctions, and more effective tax socialization efforts lead to greater taxpayer compliance.