This research is about tax compliance by looking at cooperative taxpayer behavior from two sides, namely taxpayer trust and the power of tax authority. Cooperative is a form of business built on the concept of mutual cooperation. The government supports the existence of cooperatives in Indonesia in the form of providing tax incentives. This is what makes cooperatives different from other corporate taxpayers and used as objects in this study. This study aims at examining the influence of cooperative taxpayers' trust and the power of the tax authorities on cooperatives taxpayer compliance. The research method used is quantitative method. Data collection technique used is survey letters from 132 respondents. The mail survey was conducted by sending a letter to the cooperative incorporated in the Indonesian Cooperative Council (DEKOPIN). The research analysis uses Multiple Linear Regression. The results showed that there was an influence between cooperative taxpayer trust and the power of tax authorities to cooperatives taxpayer compliance.
This study aims at examining the influence of ethics, current information, and organizational culture on taking the ethical decision by tax consultants. The research method used is the quantitative method. The data collection technique used is a mail survey. The mail survey was conducted by sending a letter to the tax consultants registered at the North Jakarta Indonesian Tax Consultants Association. The research analysis uses Multiple Linear Regression. The results showed that ethics significantly influence ethical decision making by tax consultants, but current information and organizational culture has been proven not to have a significant influence on ethical decision making by tax consultants.
Sekolah Menengah Kejuruan (SMK) aims to produce graduates who are ready to enter independent employment as entrepreneurs. With the average age of students still in a productive period to receive science and technology, including entrepreneurship, SMK is very important in preparing graduates who are ready to enter into entrepreneurship. For this reason, entrepreneurial characteristics in vocational schools need to be conditioned either through intracurricular, co-curricular and extracurricular activities. To fulfill the above, the Community Service Team conducted a workshop in the form of a webinar to students of SMK Paramitha Jakarta, with the aim of providing explanations and directions to students about the positive benefits of starting a business at a young age, providing explanations and directions for students to be able to start a business. intelligently and appropriately, and directing students so that they can market their business results appropriately. Through this activity, students are expected to be able to understand the positive benefits of starting a business at a young age. In addition, students are also expected to be able to start a business smartly and appropriately and have the ability to market their business results appropriately.
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