The purpose of this research was to determine the suitability of the Income Tax Law Number 36 of 2008 with the calculation of income tax for CV. K's fisheries collectors. The analytical method used in this research is a descriptive / comparative analysis, namely an analysis that describes, and compares the calculation of corporate income tax, according to the company with the calculation of income tax according to the tax law. The results of the research indicate that the corporate tax calculation is not in accordance with the Income Tax Law No. 36 of 2008. (1). The company has compiled financial statements based on tax regulations but does not complete the reporting requirements, Annual Notification Letter, Corporate Income Taxes that companies should make nominative reports for entertainment costs. (2). The company uses the wrong rate classification. Income of companies totaling more than IDR 4.8 billion but less than IDR 50 billion uses tax rates {0.25-(0.6 Billion / Gross Income)} x Taxable Income. In 2017 the company uses the Agency's tax calculation rate for income above IDR 50 billion. This has resulted in the company becoming more paid in 2017. Companies can submit corrective tax returns for 2017 and the process of overpayment.

In 2015, Indonesia entered a new economic era in the Southeast Asian Region, namely the introduction to the Asean Economic Community (AEC). The role of the creative industry that is so large and significant must be maintained to be able to compete in the implementation of the AEC. This study aims to identify and recommend strategies for the creative and leading industries of North Sulawesi Province to improve competitiveness in the face of the AEC. To formulate alternative strategies to increase industrial competitiveness using SWOT analysis. Some creative industry players become informants through in-depth interviews. The list of questions consists of two parts. The first part deals with historical information on the establishment of a business. The second part is 26 question items that refer to the Diamond Model (DM). The results of the SWOT analysis, the pottery industry and the stage home industry are in quadrant I. It means that the company is implementing an SO strategy. The SO strategy is to utilize the company's internal strengths to attract external profits. In general, organizations will implement WO, ST or WT strategies to achieve situations where they can implement SO strategies. The existence of the ASEAN free market is a threat and also an opportunity that must be exploited. Human resources are a major factor in the creative industry. The results found a crisis of skilled and professional labor in the pottery industry and stilt houses. Most of the existing workforce is self-taught because it is a hereditary industry. Specifically for the stage home industry, attention needs to be paid to the continuity of wood raw materials and the licensing is simplified.

Abstract-Every country, with a voluntary tax collection system, should consider the potential tax evasion. The economics of crime approach which is expected to increase tax compliance is still constrained by considerable amount of administrative costs. Trust-based regulation can reduce the social costs for taxpayers and tax authorities. This study examines the effect of the trust of taxpayers to the tax authority and other taxpayers on voluntary tax compliance in laboratory experiments. The subject of this study is MSMEs business people who have already got Tax ID Number (TIN). Factorial design used is 2 x 2 using tools such as booklets, videos and storyboards. The results of this study provide empirical evidence that supports the main effect of vertical trust and horizontal trust on tax compliance. Hypothesis 3 predicts the effect of the interaction between the trust to tax authority and the trust to other taxpayers on the amount of income reported. However, the results of the analysis show no interaction, which means that fair treatment from the authorities is not a stimulant for taxpayers to contribute to pay taxes.

The Area Lockdown that is implemented by the government to prevent the spreading of Coronavirus has affected the society's behavior on purchasing. The digitalization of shopping has reduced direct contact which also contributed to prevent the spread of Covid-19. In order to survive this era, small business and medium business owners needs to adapt with the situation and condition. This is a difficult task that is needed to increase the awareness of the benefits from digitalizing business and incubating them to ensure their readiness to compete. North Sulawesi is an agrarian area that needs the attention of the government to ensure the agriculture field are strong and formidable, which is one of the sectors that contribute to the province's economy growth. This research aims to identify and recommend digitalization strategy for the small business and medium business owners in North Sulawesi. The analysis result that agribusiness SMEs are in the quadrant 1 (one). The main weakness of SMEs digitalization is that the digital literacy is still limited, internet access that is still limited, the production process that still use manual equipment, and the uncertified products. To develop the digitalization of agribusiness SMEs there is several things that could be done by the North Sulawesi government with the help of several services.