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The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

Pertumbuhan ekonomi Kabupaten Pekalongan yang semakin membaik, tidak diikuti dengan kesadaran warga dalam kepatuhan pembayaran pajak secara tepat waktu dan sesuai dengan penghasilannya. Hal tersebut dapat dilihat dari tingkat kepatuhan wajib pajak untuk melaporkan Surat Pemberitahuan Tahunan (SPT) pajak di KPP Pratama Pekalongan yang masih kurang. Melihat visi misi Kabupaten Pekalongan, memberikan suatu dorongan kepada masyarakat untuk terus meningkatkan potensi sumber daya yang ada, misalnya di bidang pertanian, perdagangan, perkebunan, bahkan di bidang pendidikan. Meningkatnya pemanfaatan potensi sumber daya akan menjadikan meningkatnya pertumbuhan ekonomi di Kabupaten Pekalongan. Peningkatan pertumbuhan ekonomi berkaitan dengan kesadaran dan kepatuhan warga Kabupaten Pekalongan terhadap pajak. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini diharapkan dapat memberikan pengenalan dan dorongan bagi para guru untuk mengenalkan dan menerapkan pentingnya melaksanakan kepatuhan perpajakan, baik terhadap sesama guru, pada siswa, maupun lingkungan sekitar.  

Bisnis UMKM konvensional maupun online memiliki potensi yang sangat besar dalam perekonomian negara. Berbagai permasalahan dihadapi oleh para pelaku UMKM salah satunya adalah permasalahan mengenai pengelolaan keuangan dan perpajakan mengingat UMKM ini memiliki potensi dan prospek pengembangan yang sangat baik. Peraturan perpajakan berubah sangat dinamis, khususnya peraturan pajak untuk UMKM. Melalui program pengabdian ini, permasalahan akan dipecahkan dengan melakukan pendampingan untuk proses penerapan akuntansi dan perpajakan sederhana pada UMKM.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.