Publication Search

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.

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.

Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

This study aims to: (a) examine the partial influence of the E-Registration system on individual taxpayer compliance at KPP Pratama Bulukumba, (b) assess the influence of the E-Billing system on individual taxpayer compliance, and (c) determine the partial influence of the E-Filing system on individual taxpayer compliance at the same tax office. The population of this research consists of individual taxpayers registered in 2023, totaling 182,071 at KPP Pratama Bulukumba. The sample comprises 99 individual taxpayers who utilize E-Registration, E-Billing, and E-Filing systems in fulfilling their tax obligations. The sampling method employed is purposive sampling, based on specific criteria. Data were collected using a structured questionnaire. The data analysis involved data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) E-Registration has a positive and significant effect on individual taxpayer compliance, (2) E-Billing has a positive and significant effect on individual taxpayer compliance, and (3) E-Filing has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bulukumba.

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

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

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

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.

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.

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.