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Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Indonesia continues to move forward in responding to the demands of the times, especially in terms of administrative modernization. One important step in this effort is updating and integrating population data with the national taxation system. In this context, Tanjung Seneng Subdistrict, Bandar Lampung, started an important initiative aimed at assisting residents in the RT/RW environment. 06/00 in the process of modernizing their Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP). Modernizing NIK to NPWP is not just an administrative step, but an effort to increase tax awareness, administrative efficiency, and community involvement in national development. By involving the local community, it is hoped that this socialization will not only be a process but also an opportunity to empower residents to understand their role in economic development and shared prosperity. Several problems that arise, namely: The level of public understanding regarding NIK modernization, Citizens’ understanding regarding NPWP and its relationship to NIK, and The impact of NIK modernization on administrative processes. By providing socialization on the modernization of NIK into NPWP for RT/RW residents: 06/00 residents will not need to carry NPWP cards and will only need to bring KTPs, making tax administration easier by using a single identity, increasing efficiency and effectiveness.

The type of research applied in this research uses quantitative descriptive. This research was carried out at the Kediri City Micro Business and Manpower Service. The research sample for a population of 230 and the 90% confidence level is 70. The results of this study show that the tax rate change variable (X1) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the tax rate change variable is 0.001< 0.05, then H1 is accepted and H0 is rejected. The tax sanctions variable (X2) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational commitment variable is 0.000 < 0.05, so Ha2 is accepted and H0 is rejected. Tax payment awareness variable (X3 ) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational culture variable is 0.000<0.05, so Ha3 is accepted and H0 is rejected. The variables changes in tax rates (X1), tax sanctions (X2) and awareness of tax payments (X3) have a significant effect simultaneously on taxpayer compliance (Y). This is shown by the significant value of the solidarity, organizational commitment and organizational culture variables of 0.000<0.05, then Ha4 is accepted and H0 is rejected.

This research is based on the influence of understanding tax regulations, tax rates, and taxpayer awareness on restaurant taxpayer compliance in Medan City. This research aims to determine the effect of understanding tax regulations, tax rates and taxpayer awareness on restaurant taxpayer compliance. Understanding tax regulations is knowledge and understanding of the rights and obligations as a taxpayer, tax rates are knowledge and understanding of PKP and tax rates, taxpayer awareness is awareness that paying taxes is an obligation. and taxpayer compliance is complying with the rules set by taxation. This research uses a quantitative method with an associative approach, data collection techniques using questionnaires. The sample size in this research was 40 restaurants in Medan City. The sampling technique uses random sampling technique. Data were analyzed using multiple linear regression methods. The results of the research show that Law Number 28 of 2007 explains the General Provisions and Procedures for Taxation and Medan City Regional Regulation Number 12 of 2003 discusses restaurant taxes and the tax rates imposed, tcount for variable X1 (0.699) is smaller than ttable ( 2,028) then it can be said that partial understanding of tax regulations does not have a significant effect on restaurant taxpayer compliance and the restaurant tax rate is 10% (ten percent) of the restaurant tax base, namely the amount of payments made to restaurants, t calculated for variable X2 (2,349 ) is greater than ttable (2.028), so it can be said that the tax rate has a significant influence on restaurant taxpayer compliance, while taxpayer awareness in paying taxes is the taxpayer's behavior in the form of views or feelings involving knowledge, belief and reasoning accompanied by a tendency to acting in accordance with the regulations provided by the tax provisions system, tcount for variable The research results from the simultaneous test hypothesis with a significance level of 5% show that Fcount (9.292) is greater than Ftable (2.87) so that all independent variables consisting of understanding of tax regulations, tax rates and awareness of taxpayers simultaneously have a significant effect on the dependent variable, namely restaurant taxpayer compliance.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.