The aim of this research is to determine the effect of tax compliance, tax supervision, tax audit on income tax revenue of individual taxpayers engaged in retail business at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual retail business taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax compliance, tax supervision, and tax audit have an impact on income tax revenue of individual retail business taxpayers. Meanwhile, simultaneously the variable of tax compliance, tax supervision, and tax audit together have a impact on income tax revenue of individual retail business taxpayers.

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.
 

This study aims to determine the cost of production calculated using the Full Costing method to determine the selling price. The approach in this study is a quantitative descriptive approach. This type of research is a case study research. The object of research is the Pink Jaya Tofu Factory located in Kupang City. Data collection methods in this study are observation, interviews and documentation. The data analysis technique used is quantitative descriptive with the Full costing approach. The calculation results show that the calculation of the cost of production using the Full costing approach gets higher results compared to the company's method. The difference in the cost of production is caused because the cost of production calculated by the company has not included all cost elements incurred in producing tofu such as factory overhead costs, depreciation costs and non-production costs while the Full Costing approach has charged all production costs, both fixed and variable, to the product, in addition to production costs, the Full costing method also charges non-production costs. As a result, there is a difference in the cost of production produced, from the difference in the cost of production the selling price produced is also different.