Taxes are a source of enormous potential revenue. A country's collection system, both Self Assessment and Official Assessment, will greatly affect the increase in government funding receipts. One type of tax revenue is from a test assessment of corporate taxpayer compliance which will affect the assessment of tax objects objectively and professionally in accordance with assessment standards and tax provisions so that state revenues are expected to increase. The research methodology used is based on the type of qualitative research. One of the advantages of this method is that researchers can find an in-depth understanding or interpretation of a phenomenon that is happening. In addition, descriptive qualitative research is carried out by examining the literature or literature studies that focus on explaining the research results obtained, as well as by collecting data by in-depth interviews. The results of the study indicate that it is necessary to conduct a business assessment to determine the value of an object of assessment in an objective and professional manner according to assessment standards and tax regulations on going concern, including business ownership interest, transactions and everything that affects on the value of corporations, to increase state revenue because currently its implementation is not optimal.

Tax revenue is one of the sources of state financing. The achievement of the tax revenue target can be achieved if the taxpayer is obedient in carrying out his tax obligations. This study aims to see the level of compliance of corporate taxpayers with corporate action consisting of merger, consolidation, expansion or takeover of taxpayers' businesses on tax revenues. The research design approach used is descriptive qualitative research, which is research that aims to make a systematic, factual, and accurate description of the facts and characteristics of the research population. The data collection tool used in this research is document study. The results of this study indicate that the level of taxpayer compliance in corporate actions related to mergers, consolidations, expansions or takeovers is still low so that state tax revenues are not optimal.

Valuation of intangible assets is carried out to determine a certain value objectively and professionally in accordance with regulatory provisions for non-monetary assets with no identifiable or unidentifiable physical form (goodwill). Many intangible assets will not be recognized in the financial statements because they fail to meet the definition of an asset or the recognition criteria. The transfer of Intangible Assets often uses Book Value so that there is no tax obligation, the purpose of this study is to determine the Fair Market Value of Intangible Assets in the form of Brands for tax purposes with valuation that is to carry out financial statement analysis, macroeconomic analysis, industry analysis and application of Approaches and Methods Selected rating. The approach used is using the Income Approach with the Royalty Savings Method, the results of the valuation obtained the Fair Market Value of Brand X of Rp. 23,978,000,000; (Twenty Three Billion Nine Hundred Seventy Eight Million Rupiah).

Tax is a huge potential source of revenue. A country's collection system, both Self Assessment and Official Assessment, greatly influences the increase in receipt of these government funds. Assessment test of corporate taxpayer compliance. The assessment test to obtain an objective and professional value for the object of appraisal following valuation standards and tax provisions so that state revenue can increase. The methodology used is based on the type of qualitative research, and the researcher can find an understanding or interpretation of a phenomenon that is happening. Descriptive qualitative research is using literature or literature study that focuses on explaining the research results obtained by the researchers by collecting in-depth interview data. The results of the study show that while business valuation is accomplished to determine the value of an object of appraisal objectively and professionally according to valuation standards and tax regulations on business continuity (going concern), including in business ownership interest, as well as transactions and everything that influences to corporate value.

Valuasi saham dilakukan untuk menentukan nilai atas suatu objek penilaian secara objektif dan profesional sesuai standar penilaian dan peraturan perpajakan terhadap kelangsungan usaha (going concern) termasuk didalamnya kepentingan dan kepemilikan (business ownership interest) serta transaksi dan segala sesuatu yang mempengaruhi nilai perusahaan. Fokus penelitian ini adalah valuasi saham pada perusahaan manufaktur  untuk menguji kewajaran nilai atas 14.999.000 lembar saham seri A yang dimiliki oleh perusahaan di luar negeri pada entitas perusahaan manufaktur dalam rangka pengambilalihan usaha yang terkait ketentuan dalam Pasal 10 ayat (3) Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan s.t.d.t.d. Undang-Undang Nomor 36 Tahun 2008 yang seharusnya dikeluarkan atau diterima berdasarkan harga pasar. Valuasi ini dilakukan dengan menganalisis laporan keuangan, analisis makro ekonomi, analisis industri, analisis perencanaan strategi, penerapan pendekatan dan metode penilaian yang dipilih. Pendekatan yang digunakan menggunakan Pendekatan Pasar (Market Based Approach) dengan Metode Pembanding Perdagangan Tercatat di Bursa (Guideline Publicly-Traded Comparable Method).