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Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

Taxes is one of the main instruments in redistribution of wealth and the provision of public services. However, challenges such as tax avoidance, low compliance, and sometimes inefficient administrative systems are still problems faced. Recently, news about the phenomenon of tax avoidance has become a frequently discussed topic in various media. This research is intended for find and inspect the variables that impact Tax Avoidance. This research method uses a descriptive quantitative approach. The data used are figures obtained through previous research. The data collected from previous studies is secondary data which refers to processed data and investigated previously and has been created in document form. The sample determination method used in this research is purposive sampling. Based on research data, the results show that Liquidity and Capital Intensity have a significant positive effect on Tax Avoidance. These findings provide important insights for managers and policymakers about the importance of liquidity and capital capacity in tax avoidance strategies. These findings provide valuable insights for managers and policymakers regarding the importance of liquidity and capital capacity in developing tax reduction strategies.

This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Young entrepreneurs in Karanglo Hamlet, Bantul, face difficulties in understanding and fulfilling tax obligations related to Income Tax Article 21 (PPh 21). This community service aims to increase their understanding of tax obligations, especially how to calculate Income Tax Article 21, through interactive approaches such as discussions and simulations of tax calculations. The socialization method was carried out for three days, namely on November 1-3, 2024, by involving the young generation who have businesses in the region as the main target. Before the activity, participants showed a low level of understanding of taxation, but after the socialization, there was a significant increase in their ability to understand and calculate Income Tax Article 21. This result emphasizes the importance of tax education to create a young generation that is tax-compliant and supports state revenue.

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

The Samsat Digital application is designed to improve efficiency and transparency in the management of motor vehicle taxes in South Sumatra. The main goal is to provide the best service to the public using information technology. The Samsat Digital application is an innovative solution that aims to make it easier for the public to access motor vehicle tax administration services. This application provides various features that allow users to make vehicle tax payments, check tax status, extend STNK, and search for information related to Samsat services online. Through mobile application-based technology, Samsat Digital seeks to reduce long queues at Samsat offices, increase time efficiency, and provide a more practical user experience. This system is equipped with secure authentication features, tax payment reminder notifications, and integration with various digital payment methods such as e-wallets, mobile banking, and credit cards.Keyword : Aplikasi Samsat Digital.

To find out more about how the shipping company PT. Pelayaran Karana Line Belawan carries out activities in the procedure for managing dangerous goods permits, especially the Medan Belawan Branch, starting from marketing providing information according to data that there is a dangerous goods load that will be loaded on the ship, then the operational party or external service makes a letter of application that will be given to the relevant agency, namely the Belawan Main Harbor Master's Office. Every permit management requires costs. The costs incurred will go into the State Treasury, namely Non Tax State Revenue (PNBP).

This study aims to analyze the strategies for developing the tourism industry in the Special Region of Yogyakarta, which is one of the main tourist destinations in Indonesia. The background of this research is based on the significant potential of the tourism sector to support regional economic growth through increased revenue from taxes and levies. However, the tourism industry in Yogyakarta faces various challenges, including global competition and changing tourist behaviors. Utilizing qualitative methods and Miles and Huberman's data analysis model, this research collects information from various literature sources to identify strategies that can enhance competitiveness and sustainability in the tourism sector. The findings indicate the necessity of collaboration between the government, local communities, and the private sector to optimize tourism potential and improve service quality to attract more visitors.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions

UNY Tax Volunteer service activity aims to accompany teaching staff and employees in reporting tax returns and as a forum for improving effective communication skills for students. Apart from that, SPT reporting assistance activities are also needed to help UNY teaching staff and employees who have difficulty or do not understand the reporting process. This tax assistance activity involves students who register as Tax Volunteers. Activities carried out by UNY Tax Volunteers include material provision, Tax Roadshow, and Tax Clinic. With the presence of Tax Volunteers, teaching staff and employees feel helped in reporting SPT. The results of the UNY Tax Volunteer program show an increase in effective communication skills in students. This activity is not only beneficial for students, but has also been proven to help UNY teaching staff and employees in all faculties at UNY to be able to report tax returns on time and in accordance with applicable regulations.

This study aims to explore and empirically test the impact of Gross Domestic Product (GDP) and inflation on value-added tax (VAT) receipts. The research was conducted in Indonesia over the period from 1993 to 2022, using a sample of 30 observations on GDP, inflation and VAT. The sampling method employed was non-probability sampling with a saturation sampling technique, where the entire population was used as the sample. The analysis technique applied was multiple linear regression. The results indicate that, individually, GDP has a significant effect on VAT receipts (t-value > t-table) 2.064 > 2.059; an increase in GDP is likely to enhance VAT receipts due to the increase in household income, which supports the consumption of goods and services. In contrast, inflation does not have a significant effect on VAT receipts (t-value < t-table) 1.470 < 2.059; despite rising inflation, VAT receipts remain stable due to government policies on price controls, subsidies, and other measures to stabilize prices. Collectively, GDP and inflation together account for 98.2% of the effect on VAT receipts. Future research is recommended to include additional variables from both internal and external factors, such as government policies or global economic conditions, to gain a deeper understanding of other determinants affecting VAT receipts beyond GDP and inflation.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.  

Public service delivery in taxation is a vital function of government in fulfilling citizens' administrative rights, particularly through the issuance of the Taxpayer Identification Number (NPWP). The quality of this service directly influences taxpayer satisfaction, understanding, and trust in tax institutions. This study aims to analyze the quality of public service in NPWP issuance at the Primary Tax Office (KPP Pratama) of Dumai City and to identify supporting and inhibiting factors affecting service implementation. This research employed a descriptive qualitative approach. Data were collected through observations, in-depth interviews with tax officers and taxpayers, and documentation studies. Data analysis was conducted using an interactive model consisting of data reduction, data presentation, and conclusion drawing. The assessment of service quality was based on the SERVQUAL framework developed by Zeithaml and Parasuraman, encompassing five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The results show that NPWP issuance services at KPP Pratama Dumai City are generally well implemented. Adequate facilities, adherence to standard operating procedures, responsive officers, data security assurance, and courteous service attitudes support service quality. However, challenges remain, particularly related to limited waiting room capacity during peak periods, varying levels of taxpayer understanding, and the need for clearer procedural information. Continuous improvement in communication, service management, and capacity planning is required to enhance public service quality.

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing