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

Currently, the level of use of means of transportation in Indonesia is quite high, this can be found in daily life. Almost all the time we see a large number and type of vehicles popping up. This research is (1) normative research so that the data source used is a secondary data source obtained from company records, (2) empirical research so that the data source used is a primary data source obtained from the results of interviews. The results of this study show that: (1) The Regulation of Motor Vehicle Tax Collection Procedures in Kupang City is carried out based on Presidential Regulation Number 5 of 2015 concerning the Implementation of the One-Stop Manunggal Administration System by going through the stages of registration, examination of registration files, data collection, determination and control of SSPD, re-examination of SSPD and affixing of paragraphs, payment, control of SKPD, endorsement, and finally archiving, (2) The first inhibiting factor namely economic factors where there are taxpayers who have low income, high dependent burdens and unstable sources of income. The second factor is weak compliance or legal awareness of taxpayers.

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

The purpose of this research is to find out how the regulations regarding tax amnesty in Indonesia are based on Law no. 11 of 2016 concerning Tax Forgiveness and to find out how to implement Tax Forgiveness in Indonesia so that it meets the Principles of Justice. The research method used is normative legal research. The research results obtained regarding the fulfillment of the principles of justice in the implementation of tax amnesty in Indonesia based on Law no. 11 of 2016 concerning Tax Amnesty, namely that it has fulfilled the principle of justice, seen from the number of tax payments received and the number of taxpayers who comply to report their taxes. The increase in taxpayers who comply through the implementation of tax amnesty will also increase taxpayers reporting and correcting notification letters regarding their assets as well as taxpayer awareness of tax amnesty which has an important role in increasing taxpayer compliance.

This study aims to analyze the effectiveness of the Regional Revenue Agency (Bapenda) in collecting hotel taxes in Dumai City. Using a qualitative approach with a case study method, this study explores the factors influencing the effectiveness of tax collection and the obstacles encountered. Data were collected through in-depth interviews, observations, and documentation, which were then analyzed using thematic analysis. The results indicate that although the objectives of tax collection have been clearly defined and provide benefits for regional development, several obstacles still hinder the achievement of the expected targets. The main obstacles include a lack of coordination between relevant parties, immature planning, and policies that are not yet fully effective. In addition, bad debts on hotel taxes are a major challenge that affects the effectiveness of tax collection. This study also found that a broad socialization strategy and the provision of adequate infrastructure have helped increase taxpayer awareness and compliance. However, supervision and control need to be improved to prevent irregularities and ensure taxpayer compliance. By improving coordination, more detailed planning, data-driven policies, more intensive education, the use of information technology, and stricter supervision, it is hoped that the effectiveness of hotel tax collection can be significantly improved. This research provides an important contribution to the Dumai City Bapenda and other local governments in their efforts to improve the effectiveness of regional tax collection. It is hoped that the recommendations provided can be implemented to overcome existing obstacles and increase regional original income (PAD) in a sustainable manner.