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This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

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.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

The issuance of billboard installation permits is part of local government authority in regulating public space, maintaining public order, and ensuring legal certainty. This study examines the implementation of billboard permit administration under Serang City Regional Regulation Number 3 of 2021. It applies an empirical juridical method with a qualitative approach. Data were collected through interviews with relevant local officials and a review of applicable laws and supporting legal materials. The findings indicate that the permit process involves several agencies: the Investment and One-Stop Integrated Service Office as the licensing authority, the Public Works and Spatial Planning Office for technical recommendations, the Regional Revenue Agency for tax collection, and the Municipal Police for supervision and enforcement. Although the regulatory framework is comprehensive, challenges remain, including inter-agency coordination, tax compliance, supervision effectiveness, and limited legal awareness among business actors. The study concludes that effective permit administration depends not only on clear regulations but also on strong institutional coordination and proper implementation.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

Tax compliance is a crucial element in supporting state revenue and reflects the integrity of the public bureaucracy. However, the level of tax compliance among State Civil Apparatus (ASN) in Indonesia still faces various challenges. To date, the literature on ASN tax compliance tends to be partial and does not provide a comprehensive overview of the evolution of theories and emerging methodological trends. This study aims to map the development of research related to ASN tax compliance in Indonesia during the 2020–2024 period through a Systematic Literature Review (SLR) approach. This study analyzed ten scientific articles obtained from national academic databases, focusing on the variables, theories, and methods used in previous research. The analysis was conducted qualitatively and descriptively to identify patterns of findings and research gaps. The study results indicate that ASN tax compliance is influenced by factors such as tax knowledge, sanctions, awareness, trust, institutional factors, and digital technology. This study contributes by developing a research map that integrates the Theory of Planned Behavior and Institutional Trust Theory as a basis for fiscal policy for ASN. These results provide a basis for the government to design more effective tax policies and training.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

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.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

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.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic growth by creating employment opportunities and contributing significantly to the national GDP. However, their contribution to the country’s tax revenue remains relatively low compared to their overall economic impact. This study aims to examine the contribution of the MSME sector to Indonesia’s tax revenue and to identify the factors influencing this contribution level. The research employs a descriptive quantitative approach using secondary data from Statistics Indonesia (BPS), the Directorate General of Taxes (DGT), and the Ministry of Finance covering the period 2018–2023. The findings indicate that the tax contribution from MSMEs has gradually increased over the years, although it still accounts for less than one percent of total national tax revenue. This positive trend is supported by the implementation of lower tax rates, the digitalization of tax systems, and the growing tax awareness among business owners. The study suggests that further administrative simplification and stronger government support are essential to enhance the role of MSMEs in strengthening Indonesia’s fiscal capacity