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Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

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 focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

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.

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

This research aims to determine the influence of perceptions and knowledge about taxation on students' interest in working in the field of taxation. This type of research is mixed research. The population of this research is Accounting students at the Indonesian Christian University. The method used in this research is purposive sampling for quantitative and snowball sampling for qualitative with specified criteria, namely students who have taken a specialization in taxation. The theory used in this research is the Theory of Planned Behavior (TPB). This research was processed using SPSS with the multiple linear regression method and in analyzing the data this research used descriptive statistics, data quality testing, classical assumption testing, and also hypothesis testing. The results of this research show that the variables of perception and knowledge about taxation have a positive and significant effect on students' interest in working in the field of taxation.

The purpose of this research is to examine and analyze the Influence of Socialization, Knowledge, Tax Sanctions, and Tax Amnesty on the Compliance of Individual Taxpayers. This research method uses a quantitative research method, with the type and source of data being primary data obtained from the distribution of questionnaires. The population and sample of this study are taxpayers registered at KPP Pratama Bekasi Utara. The sampling technique used is purposive sampling with nonprobability sampling involving 112 respondents. The analysis methods used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests (partial), F-tests (simultaneous), coefficient of determination (r2) tests, and multiple linear regression tests. The results of this study indicate that tax socialization has a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax knowledge does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax sanctions have a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax amnesty does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, and tax socialization, tax knowledge, tax sanctions, and tax amnesty simultaneously (together) have a positive and significant effect on the compliance of individual taxpayers.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

This study aims to analyze the influence of tax digitalization, taxpayer awareness, and tax knowledge on the level of taxpayer compliance in Indonesia. This study is based on the low level of tax compliance even though tax revenues have increased significantly thanks to digitalization. The method used is a literature review, with secondary data analysis from various relevant sources. The results of the study indicate that tax digitalization contributes positively to taxpayer compliance, facilitating reporting and reducing fraud. In addition, tax awareness and knowledge have also been shown to increase compliance, where taxpayers who understand their obligations tend to be more compliant. This study concludes that in order to increase taxpayer compliance, further efforts are needed to increase tax awareness and knowledge, as well as optimally utilize digital technology. The implications of the results of this study are important for tax policy in Indonesia to support increased state revenues.

This study aims to examine economic growth during the Abbasid Caliphate and to identify Islamic economic principles that can be adapted to a modern context. Through this study, it is hoped that a more inclusive and equitable economic model can be found. This research employs a literature review method, gathering data from various sources, including historical texts, scientific articles, and economic reports. This approach enables the researchers to comprehensively explore the economic dynamics of the Abbasid era.The study reveals that during the Abbasid period, economic growth was achieved through innovative policies, such as infrastructure development and transparent financial management via the Baitul Mal. The trade sector expanded rapidly with Baghdad as a global trade hub, while fair taxation policies and support for knowledge advancement further strengthened economic stability. The application of Islamic principles, such as social justice and wealth distribution, played a crucial role in creating an inclusive and sustainable economy.

This community service process aims to increase community knowledge and awareness regarding Final Income Tax for MSMEs. The partners of this activity are fashion businesses and grocery stores in Caturharjo village, Sleman District, Sleman Regency. The type of this activity is carried out in discussions, case studies, simulations, training, and assessments with a direct meeting method. This service was carried out for 5 meetings which were held on October 6, 13, 20, 26, 27, and November 3, 2024. This process is carried out in stages by coming directly to the partner's place. The results of this community service provide results to target partners in the form of increased understanding of taxation, Final Income Tax for MSMEs, calculation of Final Income Tax, and the process of making NPWP.

This research aims to examine the influence of the variables tax knowledge, self-efficacy, motivation, and learning effectiveness on accounting students' interest in pursuing a career in the field of taxation. This research uses quantitative methods with data sources from primary data in the form of distributing questionnaires which have been answered by all respondents and the results will be analyzed with the help of the Statistical Package of Social Science (SPSS) version 29 as a test tool. The population in this study were accounting students at Kahuripan Kediri University Class of 2020-2022. The sample used in this research was 65 students using the purposive sampling method and the Slovin formula. The data analysis method used in this research is multiple linear regression analysis. The results of the research show that the independent variables tax knowledge, self-efficacy, and learning effectiveness have a significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation, while the independent variable motivation has no significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation.

Education is a means to improve and develop students’ knowledge and skills to face competition in the industrial word. One of the problems faced by vocational school graduates is the low understanding of taxation among vocational school graduates. School principals, department heads and teachers have done many things to improve the competency of their graduate students, starting from improving the curriculum, procuring learning books, improving facilities and infrastructure, as well as training for students. Tax training regarding personal income tax, provided by Buddhi Dharma University lecturers and students, is an effort to improve the competency of vocational school student gradates. This traning is carried out with the hope that vocational school student graduates will have good soft skills and can apply or implement the results of tihis tax in the word of work.

The aim of this community service activity is to increase insight and develop knowledge about taxation for students at SMK Kartini Surabaya. As well as providing students with knowledge in income tax skills, especially income tax for individual taxpayers. The training participants were 55 students from Kartini Vocational School, Surabaya, Accounting Study Program. The method of implementing community service activities is carried out by providing theoretical and practical knowledge material for calculating income tax for individual taxpayers in accordance with the tax regulations currently in force. Starting from understanding the meaning of tax object, tax subject, taxpayer as well as the meaning of income tax, individual taxpayer tax rates and how to report income tax. The results achieved in this activity are that the participants or students are able to understand the practice of calculating income tax for individual taxpayers in a fundamental way that applies in Indonesia and are able to understand the rules regarding non-taxable income limits and the amount of income that does not have to pay income tax for individual taxpayers. able to understand the procedures for creating billing codes for tax deposits and able to understand the procedures for reporting personal income tax every month and annual reports.

This research to investigate empirical of tax knowledge, self-efficacy, gender on career desire in the field of tax for Tax Volunteer Students in Banten Province. This study uses a quantitative method (questionnaire). As much as 654 Tax Voluntary Students with a sample of 167 VoluntarY- Sample collection method was using the convenience sampling technique. The information examination utilized could be linear regression test. The speculation testing in this consider appear that knowledge of taxation and gender have an effect on career desire  in taxation for tax voluntary students in Banten province, while self-efficacy no effect on career desire  in tax for tax voluntary students in Banten province. Based on this research, tax knowledge and gender socialization need to be improved for students because in addition to high tax knowledge, gender equality in the world of work can also increase career desire in the tax field for tax voluntary students in the Banten province.

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.    

Increasing the level of understanding about taxation for the nation's next generation, namely the millennial generation, is very important to create the next generation who understand and obey taxation in order to realize a bright future for the nation. The qualitative approach method is the research methodology used in this research journal, and the type of research is literature study or also library research where this research method collects data through studying and understanding theories from related literature or different sources. The findings from this research are that it is very important for the millennial generation to be provided with knowledge about the basics of taxation as early as possible, so that the millennial generation can understand how important taxes are for the development of the country

The main source of state revenue is taxation, and one of them is motor vehicle tax. Respecting tax duties, like paying money for public welfare, is a constructive contribution. The aim of the following research is to understand how the SamSat drive through system, service quality, and taxpayer awareness influence motor vehicle tax compliance. Distributing questionnaires to samples that have been determined in Samsat throughout Surabaya City is a technique for collecting data in the following research. The sampling method selects a random sample of vehicle tax payer respondents. The sample consisted of 90 people. The findings show that SAMSAT drive thru, service quality, and, knowledge, of mandatory, taxes, all contribute to better vehicle tax compliance. In the city of Surabaya, the drive thru samsat system (0.027 < 0.05), service quality (0.008 < 0.05), and taxpayer awareness (0.000 < 0.05) all have a good impact on motor vehicle taxpayer compliance.

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses.  Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.