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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.

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration

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 analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.  

This research seeks to examine the influence of digital competency on employee performance, with employee engagement serving as a mediating variable at the Jakarta Mampang Prapatan Tax Office (KPP Pratama). The research employed a quantitative methodology utilizing Structural Equation Modeling (SEM) with Smart PLS, derived from data collected from 106 employees. The findings indicate that digital competency significantly influences employee engagement, which in turn positively affects employee performance. Digital competency also has an indirect effect on how well employees do their jobs by making them more engaged. These results validate that enhancing employee digital competency must be succeeded by bolstering employee engagement to achieve optimal performance improvement. This research makes an empirical contribution to the literature regarding digital competency and work engagement within the public sector and presents practical implications for enhancing human resource capacity to facilitate the modernization of tax services.

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

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.

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

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.

This study aims to analyze the Samsat (Village Unit) communication strategy in improving taxpayer compliance with Motor Vehicle Tax (PKB) in Pandeglang Regency. The study employed a qualitative approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Informants were selected purposively, including internal Samsat personnel (heads of technical implementation units, socialization officers, social media administrators, Mobile Samsat coordinators, and the Regional Revenue Agency) and the public (compliant taxpayers, delinquent taxpayers, and community leaders). Data analysis was conducted using an interactive model through reduction, presentation, and drawing conclusions through source triangulation. The results indicate that communication strategies through direct outreach, social media, Mobile Samsat services, and the Tax Amnesty Program have proven effective in increasing taxpayer participation and compliance. The amnesty program, in particular, is effective in attracting delinquent taxpayers and has an impact on increasing regional revenue. This study concludes that an appropriate, consistent, and community-based communication strategy plays a crucial role in optimizing PKB revenue. These findings can serve as a reference for formulating more innovative and sustainable communication strategies to increase Regional Original Income (PAD).

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.

The Free Trade Zone (FTZ) in Tanjung Pinang, established in 2008 along with the Sabang, Karimun, and Bintan zones under Government Regulation No. 41 of 2021, offers several strategic advantages. Its presence provides attractive opportunities for investors through various incentives designed to stimulate regional economic growth. The FTZ concept encourages export-oriented foreign investment and relies on strong infrastructure development to ensure that investors receive efficient and reliable services. Tax exemptions also serve as a major incentive, motivating investors to allocate their capital and thereby contributing to economic expansion. Investment activities play an essential role in accelerating national economic development and supporting both political and economic sovereignty. Through increased investment, a country can better utilize its economic potential and transform it into real economic strength, using both domestic and foreign capital. This allows developing regions to progress toward achieving levels of economic advancement comparable to more developed areas. Ports are a key element in attracting investors, as they help reduce export-related costs, especially taxes that are often relatively high. This study uses a qualitative approach with descriptive methods. Based on policy indicators, the establishment of the Bintan FTZ has not yet been fully effective, as many areas within the region still require further development.

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.