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Value Added Tax (VAT) is a tax that is collected and imposed on the delivery of Taxable Goods (BKP) and Taxable Services (JKP). VAT is collected using a tax invoice and a Tax Payment Slip (SSP). Purchases of Taxable Goods are subject to VAT and PKP partners will prepare and submit tax and SSP invoices to the treasurer for the expenditure unit of the Central Office for the Cidanau, Ciujung, and Cidurian River Regions. This study aims to determine the mechanism for collecting and reporting VAT and to find out the obstacles encountered when collecting and reporting VAT at the Work Unit of the Central Office for the Cidanau, Ciujung and Cidurian River Regions. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews and documentation. The results of this study are that the Value Added Tax (VAT) Reporting mechanism carried out by the Expenditure Treasurer at the Work Unit of the Balai Besar for the Cidanau, Ciujung, and Cidurian River Regions is appropriate.

Hipmi is an organization of young Indonesian entrepreneurs who are united with the aim and purpose of Encouraging, participating in developing the entrepreneurial spirit among the younger generation. This Technical Guidance activity aims to introduce Personal Taxes to young Indonesian entrepreneurs in Pandeglang Regency, this activity also increases entrepreneurs' knowledge of taxation and increases tax awareness. The method of implementing this activity is to record young entrepreneurs who are members of HIPMI by grouping businesses because there is still a lack of understanding about individual taxation from the calculation, payment to reporting stages.

Cilegon City is a city in Banten Province. Cilegon City has a fairly high level of economy in the management of industry, trade, and other management. The Regional Financial and Asset Management Agency (BPKAD) of Cilegon City stipulates various types of taxes and one of the taxes that provides a fairly high revenue is the restaurant tax. The increasing number of restaurants in Cilegon City can be used as potential in an effort to increase regional revenues from restaurant taxes. Although the number of restaurant taxpayers continues to increase every year, there are still taxpayers who are in arrears on their taxes so that they get a warning letter as a form of sanction, while the number of taxpayers who receive a warning letter is 235 restaurant taxpayers. The purpose of this study was to find out how the mechanism for collecting restaurant taxes at the Regional Financial and Asset Processing Agency (BPKAD) of Cilegon City and to determine the contribution of restaurant taxes to Cilegon City's Original Regional Revenue. The mechanism for collecting restaurant taxes at the Regional Financial and Asset Management Agency of Cilegon City has been carried out with a self-assessment system in accordance with Mayor Regulation Number 50 of 2011 concerning Collection of Restaurant Taxes. The percentage of the contribution obtained falls into the small criteria but is sufficient to provide a small contribution to Cilegon City's Original Regional Revenue (PAD). The small contribution is due to several influencing factors, such as entrepreneurs or restaurant owners closing their businesses due to the COVID-19 pandemic, lack of public awareness

The Pandeglang Regency Local Tax Service (BP2D), which is in accordance with its authority as the coordinator of hotel tax collection and parking tax, is one of the Local Revenues. One indicator that reflects the independence and success of a region is the receipt of Original Local Revenue (PAD). The purpose of this study was to determine the effect of hotel tax receipts on Original Local Revenue (PAD), to assess the impact of parking tax receipts on Original Local Revenue (PAD), and to determine the effect of hotel tax receipts and parking taxes simultaneously on Original Local Revenue (PAD). ) at Pandeglang Regency 2015-2019. This research was designed using a quantitative research approach. The data collection technique used was secondary data. The research was conducted at The Pandeglang Regency Local Tax Service Agency (BP2D). The sample of this research is the 2015-2019 Pandeglang Regency budget report. The results of this study are hypothesis 1 there is no effect of hotel tax receipts on Original Local Revenue (PAD), hypothesis 2 there is no effect of parking tax receipts on Original Local Revenue (PAD), and hypothesis 3 does not influence hotel tax receipts and parking taxes simultaneously on Original Local Revenue (PAD) at Pandeglang Regency 2015-2019.

Bumdes memiliki peran yang banyak dalam membantu pengembangan desa, sehingga pemerintah mendorong pembentukan Bumdesa dalam suatu desa. UU No.6/2014 tentang Desa (UU Desa). Pasal 87 UU Desa dan pasal 132 PP No. 43/2014 menjelaskan bahwa badan usaha tersebut dibentuk untuk mempersiapkan pengelolaan keuangan desa. Didalamnya juga dijelaskan meskipun bukan bersifat kewajiban serta memaksa, pendirian BUmdes menjadi peluang bagi setiap desa. Dalam memberikan fasilitas dalam pengelolaan keuangan desa maka diperlukan pembentukan Bumdes. Jika tidak dibentuk suatu Bumdes, desa akan mengalami kesulitan dalam mengelola dana desa. Bumdes memliki peranan yang sangat penting yaitu sebagai sektor dari penggerak industri yang baru serta ikut mempercepat perbaikan ekonomi rakyat. Pengelolaan dana desa baik yang diperoleh dari pemerintah pusat, pemerintah daerah maupun dari pemerintah desa dengan tujuan agar dana tersebut lebih banyak dimanfaatkan untuk perekonomian serta pelayanan kebutuhan dasar menjadi alasan perlu adanya Bumdes Banyak yang belum paham, bagimana perlakuan perpajakan terhadap Bumdes. Sebuah entitas berbentuk badan usaha yang terbentuk dari kekayaan desa yang dipisahkan seperti halnya dengan BUMN dan BUMD merupakan pengertian Bumdes.Kami melakukan pengabdian ini pada BUM Desma Mina Agro, Pandegelang, Banten. Pelaknsanaannya adalah dengan melakukan soisaliasai dan pendampingan terkait pemahaman perpajakan. Dengan pengabdian ini, BUM Desa Bersama ini mengerti dan paham bahwa ada kewajiban perpajakan yang harus dipenuhi sebagai kewajiban terhadap negara.

The basis and objectives of the state are contained in the Constitution as stated in the Preambule of the 1945 Constitution of the Republic of Indonesia To make it happen, it is necessary, among others, to support an integrated budgeting system through fiscal policy, so it can be formulated, First, how to realize the correlation of budget principles to the planning system which includes programs and activities of local governments. Second, why is regional financial management a subsystem of the state financial system, and the main elements of local government administration. This study is a qualitative research method through a normative juridical approach and empirical analysis. Research result; First, the Regional Revenue and Expenditure Budget is an integrated budgeting principle that is integrated with the regional government planning system; Second, the success of local government administration is largely determined by an integrated system in the management of regional finances as a subsystem of state finance in the form of a unitary state.

This socialization activity aims to introduce the Fit and Proper Test to participants of the prospective Board of Directors of Perumdam Tangerang Regency before the Feasibility and Fit Test is held. Feasibility Test and Proper Test to maintain the independence of the company. The method of implementing activities in the acceptance of prospective candidates for the Board of Directors consists of several stages, namely starting from administrative selection, selection of fit and proper test, interview test. This socialization activity must be carried out every time a Feasibility and Fit Test will be carried out because there is still a risk regarding a lack of understanding of the technicalities of the Fit and Proper Test. With the fit and proper test, it produces leaders who are intellectually competent as well as cognitive and emotional.

The excellent potential that can be developed in villages rich in agricultural or plantation products is village agrotourism. This is one of the most popular tourist destinations. Agrotourism has the potential to be developed into superior tourism and only needs to be developed into a place for tourists to visit. Agrotourism can also involve multiple landowners and communities. Apart from strengthening the independent economy, the government hopes that with economic independence managed by BUmdesa, it will become one of the state's income, through taxes. Many do not understand how the tax treatment of BUM DES BUMDes is an entity in the form of a business entity formed from separated village assets as is the case with BUMN and BUMD. During that time, we know that government programs are not taxed. However, if we understand the explanation of the tax object which can be interpreted as a transaction (usually a source of income) which according to tax regulations is classified as a transaction that must be taxed. Income from a foundation derived from donations and grants is not an object of taxation. BUMDes has operational activities which from these activities can generate profits. Thus, BUMDes has met the requirements as a tax object. Therefore, the tax imposition for BUMDes is corporate tax. Keywords: Village Owned Enterprises, Understanding, Tax Awareness

The purpose of this study was to determine and analyze the level of the economy, knowledge of taxes, and sanctions on compliance with land and building tax payments in rural and urban areas (PBB-P2) for the people of Cadasari District, Pandeglang Regency. This research uses a quantitative approach. The data source used in this study is primary data; this research was taken by distributing questionnaires to the respondents, namely land and building taxpayers in Cadasari District, Pandeglang Regency. The data analysis method used in this study is multiple linear regressions (Multiple Regression Analysis). This analysis is intended to reveal the influence between several independent variables and the dependent variable. The population in this study was the people of Cadasari District who were registered as land and building taxpayers (PBB-P2) at the end of 2020, namely 2417 people, while the sample using Slovin’s formula was determined as many as 44 samples. The results of the research on the hypothesis that part there is an influence on the level of the economy, knowledge of taxes and sanctions on compliance with the payment of Rural and Urban Land and Building Tax (PBB-P2) for the people of Cadasari District, Pandeglang Regency.

Kegiatan pengabdian pada masyarakat ini bertujuan untuk mengenalkan tentang peraturan perpajakan pada UMKM, serta membantu pelaku usaha UMKM dalam menghitung, memperhitungkan, menyetor, dan melaporkan sendiri kewajiban pajaknya dengan benar agar dapat memenuhi kewajiban perpajakannya dan meningkatkan kesadaran dan pentingnya UMKM dalam pembangunan negara. Metode dalam kegiatan pengabdian ini dilakukan dalam beberapa tahap. Tahap pertama yaitu melakukan sosialisasi mengenai peran UMKM dalam pembangunan, sehingga dapat meningkatkan kesadaran dan pengetahuan pelaku UMKM mengenai peran mereka akan pentingnya pajak dalam pembangunan negara. Tahap kedua yaitu sosialisasi alasan membuat NPWP dan pelatihan cara pembuatan NPWP agar dapat meningkatkan pemahaman pelaku UMKM tentang kegunaan dari NPWP dalam pelaporan kewajiban perpajakannya. Tahap ketiga yaitu praktik pelaksanaan kewajiban perpajakan mulai dari menghitung menyetorkan dan melaporkan pajak. Berdasarkan kegiatan yang telah dilakukan menemukan alasan UMKM tidak membuat NPWP karena tidak mengetahui cara pembuatannya dan keterbatasan informasi terkait syarat-syarat apa saja yang diperlukan dalam pembuatan NPWP tersebut, pelaku UMKM belum melakukan pencatatan keuangan secara lengkap dan masih ada yang belum paham dalam melakukan pencatatan laporan keuangannya karena beberapa masih bingung cara menghitung dana melapor pajaknya dan berpendapat bahwa omset usahanya masih sangat minim sehingga mereka masih belum melaporkan pajak UMKM dan mereka belum memahami terakit PP No 23 tahun 2018.

Penelitian ini bertujuan untuk menguji pengaruh pelayanan fiskus dan pelayanan online terhadap kepatuhan wajib pajak UMKM. Sampel dalam peneltian ini adalah UMKM yang berada di Kota Cilegon. Penelitian ini menggunakan data primer dan diuji menggunakan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa pelayanan fiskus memiliki pengaruh yang siginifikan terhadap kepatuhan wajib pajak. Semakin tinggi tingkat pelayanan fiskus maka semakin tinggi tingkat kepatuhannya. Selain itu juga pelayanan online juga berpengaruh dan signifikan terhadap tingkat kepatuhan wajib pajak UMKM yang berada di Kota Cilegon. Semakin mudah pelayanan online maka akan berdampak terhadap tingkat kepatuhan yang semakin tinggi. Kata Kunci: Kepatuhan, UMKM, Pajak.