No abstract

Micro Small and Medium Enterprises as well as Professional members with Taxpayer Identification Number (NPWP) in Mengwi Sub-district do not know the obligations that need to be carried out related to the NPWP ownership. Therefore the community service in Mengwi Sub-district is a form of concern for taxpayers because public awareness is a form of concern for financing national development through tax payments. Tax is the biggest and only source of state revenuein Mengwi, therefore, the government especially the Director General of Taxes provides annual tax return reports which is a measure of its compliance. The more complete the tax, the better its level of compliance, and the easier it is to educate the public in helping to finance the country. This form of community service conducted by Warmadewa University has the ability to help both parties in reducing the burden of taxpayers and assisting DGT in increasing compliance.

No abstract

This conceptual paper aims to provide a solution in reducing the agency problem through the implementation of religious values in Bhagavad Gita. The solution offered in this paper is cultivating religious values in the Bhagavad Gita, which includes: carrying out obligations by eliminating lust for the reward obtained, facing sorrow and joy with unanimous determination and eliminating ego. Implementation of these values will minimize the agency costs that may arise. Applying the religious values of the Bhagavad Gita can be a powerful step in reducing the agency problem. Furthermore, when one organization is able to implement it properly, it will become a role model for other organizations especially non-profit organizations. As far as the authors are concerned, there has been no published papers discussing how to reduce agency problem through religious values in Bhagavad Gita.