Taxation as an indispensable science in society, taxation is the biggest revenue in Indonesia. The need for workers who understand taxation continues to increase both at the level of administrative and policy technicians. One of the main competencies in accounting is taxation, because taxation is inseparable from accounting. Accounting teachers must have good competence to be able to transfer their knowledge to students in their schools in an effort to produce graduates that are needed by industry. The tax training that can be delivered this time is about the corporate income tax and fiscal reconciliation report. Community Service Activities (PKM) are carried out by a number of lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with the Development of East Jakarta Education and Vocational Workforce Competency Development (P2KPTK2), held for 2 (two) days on 18-19 July 2019, with participants were accounting teachers with a total of 40 people. Activities in the form of lectures and training.The results and findings of this training activity are known that this activity is very helpful for the teacher management to better understand the calculation of corporate income tax and reporting of fiscal reconciliation reports..

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

The purpose of this study was to analyze the effect of computer self-efficacy, tax knowledge and modernization of the tax administration system on the use of the e-Taxation System in the utilization of the Covid 19 Pandemic Tax Incentive for UMKM Taxpayers in DKI Jakarta. This study uses quantitative research methods. Based on data analysis, it is known that the value of t_count > t_table, this proves that computer self-efficacy, Tax Knowledge and Modernization of the tax administration system have a positive effect on the use of the e-Taxation System in the utilization of Covid 19 Pandemic Tax Incentives for UMKM Taxpayers. This shows that computer self-efficacy, knowledge of taxation and modernization of the tax administration system have a positive influence in its implementation, where the implementation of a transparent and accountable tax administration system, mastery of comprehensive tax knowledge as well as everyone's expertise and curiosity about the E-Taxation System Application Program by the  government in simplifying the implementation of tax obligations. With the improvement of the tax administration system, knowledge and ability  of a person in mastering computers, the higher the curiosity  of a person  to use the e-Taxation System in the use of Tax Incentives for UMKM Taxpayers affected by the Covid 19 Pandemic.

The purpose of this study was to analyze the effect of computer self-efficacy, tax knowledge and modernization of the tax administration system on the use of the e-Taxation System in the utilization of the Covid 19 Pandemic Tax Incentive for UMKM Taxpayers in DKI Jakarta. This study uses quantitative research methods. Based on data analysis, it is known that the value of t_count > t_table, this proves that computer self-efficacy, Tax Knowledge and Modernization of the tax administration system have a positive effect on the use of the e-Taxation System in the utilization of Covid 19 Pandemic Tax Incentives for UMKM Taxpayers. This shows that computer self-efficacy, knowledge of taxation and modernization of the tax administration system have a positive influence in its implementation, where the implementation of a transparent and accountable tax administration system, mastery of comprehensive tax knowledge as well as everyone's expertise and curiosity about the E-Taxation System Application Program by the  government in simplifying the implementation of tax obligations. With the improvement of the tax administration system, knowledge and ability  of a person in mastering computers, the higher the curiosity  of a person  to use the e-Taxation System in the use of Tax Incentives for UMKM Taxpayers affected by the Covid 19 Pandemic.