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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 avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

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 examines the legal conflict between workers' wage claims and state tax obligations in bankruptcy proceedings under Indonesian law, focusing on the constitutional imperative to prioritize workers' rights. The Introduction contextualizes the tension between Article 95(4) of the Labor Law, which mandates wage prioritization, and tax legislation granting precedence to state claims, highlighting the landmark Constitutional Court Decision No. 67/PUU-XI/2013 that affirmed workers' constitutional rights to timely wages. Employing a Method of normative legal research, the analysis integrates statutory and case approaches, reviewing laws on bankruptcy (UU No. 37/2004), labor rights, and taxation, alongside judicial decisions and international frameworks like ILO Conventions No. 100 and 111. Results reveal that while the Constitutional Court’s decision established workers’ absolute priority over tax claims, regulatory disharmony persists due to conflicting provisions in the Tax Law (UU KUP) and the 2020 Job Creation Law (UU Cipta Kerja), which ambiguously subordinates tax claims only to secured creditors. Discussion underscores the necessity for legal synchronization to align labor and tax regulations, ensuring compliance with Gustav Radbruch’s principles of legal certainty and Hans Kelsen’s normative hierarchy. The study advocates legislative reforms to codify workers’ priority in bankruptcy, drawing parallels with Malaysia’s Employment Act 1955 and France’s AGS system, which institutionalize wage protection. By addressing regulatory contradictions, Indonesia can harmonize constitutional mandates with fiscal policies, balancing social justice and economic stability.

The implementation of the General Administration System in the Administration Division of PT Anugerah Santosa Abadi (ASA) in Surabaya has a significant impact on the smooth operation of the company. This research highlights tax invoice and invoice management as a key element in daily administrative activities. Through a descriptive qualitative approach, this research aims to analyze the administrative practices implemented and their impact on company efficiency. The main objective of this research is to analyze the implementation of the general administration system, with a focus on the management of tax invoices and invoices, as well as identifying the impact on the smooth operations of PT ASA. This research uses a descriptive qualitative approach by carrying out an internship practice for one month at PT ASA. Data was collected through observation, interviews with administrative personnel, and analysis of documents related to tax invoices, invoices, and company tax policies. The research results show that PT ASA consistently applies two types of invoices, namely tax invoices and invoices, with clear roles and functions. Tax invoice color management contributes to the effectiveness of archiving and transaction tracking. Implementation of payment terms with the "Accurate" application also allows adaptation to the needs of customers from different sectors. Overall, good integration of administrative systems ensures company compliance with tax regulations and provides optimal service to customers. This research concludes that the implementation of the general administration system at PT ASA, especially in the management of tax invoices and invoices, makes a positive contribution to smooth operations and company compliance with tax regulations. The practical implication of this research is the importance of understanding and managing administrative aspects holistically to improve the efficiency and quality of company services.    

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

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.

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.

This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.

Efforts to collect taxes for the benefit of national development are still experiencing problems both from internal and external factors. In overcoming obstacles from internal factors, the Government has currently and is conducting tax reforms at the Directorate General of Taxes with the aim of, among others, improving the organization, work processes, data and information management from banks, and human resources. the level of compliance with the provisions of tax regulations in reporting taxpayers compliance in reporting Annual Tax Returns to the East Semarang KPP in 2018 is better and increased than in 2016 before meeting the expected target of the East Semarang Pratama Tax Office even though there are still taxpayers reporting in manually expected Taxpayers to report the annual tax return electronically With the Website Application, the role of the E-Filling system on Taxpayers can obtain convenience and input and at the same time help the Community of SPT Reports become faster and more efficient.