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This research analyzes the administrative sanctions given by the Financial Services Authority (OJK) to PT Maseri Aset Manajemen for governance violations, such as the absence of a physical office, business inactivity, not having professional employees, and not complying with OJK regulations. This research uses normative legal methods and a descriptive approach. The findings in this study show the importance of implementing Good Corporate Governance (GCG) and compliance with regulations. The research recommends increased stringent regulations and increased company compliance with OJK regulations

This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors).

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.    

The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test and t test. The research results show that there is an influence between e-Samsat and tax sanctions on the level of motor vehicle taxpayer compliance

The role of taxes is crucial in national development, and taxpayer compliance is a key element of tax revenue. This research aims to determine the influence of taxpayer awareness and tax sanctions on MSME taxpayer compliance at Pasar Segar Makassar. This is a quantitative study using primary data and measured with a Likert scal e. The sample size in this study consists of 51 MSME business actors at Pasar Segar Makassar, determined using the Slovin method. The data analysis technique used in this study employs SPSS version 26 software. The results indicate that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance.  

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

This research is that there is still a lack of awareness among taxpayers to report/pay taxes through the tax service office due to lack of socialization, awareness, lack of tax services and lack of emphasis on tax sanctions. This research aims to determine the influence of taxpayer awareness, tax services and tax sanctions on individual taxpayer compliance. Method: Data was collected through primary data documentation. This type of research is descriptive quantitative. Then a method is carried out which includes data prerequisite tests consisting of (Normality Test and Reliability Test), then the Classical Assumption Test consisting of (Autocorrelation Test, Homogeneity Test and Multicollinearity Test and Heteroscedasticity Test) then Multiple linear regression test, then Coefficient of Determination Test, then Test The hypothesis consists of (Partial Test and Simultaneous Test). To analyze using SPSS 24.0 software. The basis used in this research uses compliance theory. Research Results: Based on the results of the tests carried out, the following conclusions can be put forward: 1) Taxpayer awareness (KWP) has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bukittinggi in 2022 by finding a result of 0.051<0.05, so Ho is rejected. 2) Tax Services for Individual Taxpayer Compliance in 2022 with results of 0.005>0.05 Ho being accepted. 3) Tax sanctions for individual taxpayer compliance in 2022 with results of 0.001>0.05 Ho accepted. 4) simultaneously KWP, PP and SP have a significant effect on KWPOP by finding a result of 0.000>0.05 so Ho is rejected and Ha is accepted. Analysis of the findings shows that Taxpayer Awareness (KWP), Tax Services (PP) and tax sanctions (SP) affect individual taxpayer compliance due to an increase in taxpayers which will ultimately affect State income.

The aim of this research is to determine the effect of taxpayer compliance and understanding of tax sanctions on tax evasion. This research was conducted using a qualitative approach by distributing questionnaires. The target respondents in filling out the questionnaire were individual taxpayers in Samarinda, the number of respondents was 51 people. The data obtained was then tested with descriptive statistics, multiple linear analysis, classical assumption analysis, hypothesis testing and coefficient of determination. The results of this research show negative and significant results on taxpayer compliance with tax evasion and a negative but not significant influence on understanding tax sanctions for tax evasion. More exposure is needed so that taxpayers better understand tax sanctions.  

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.