Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-SPT terhadap kepatuhan wajib pajak dalam melaporkan SPT Masa PPN di Kantor Pelayanan Pajak Pratama Palopo. Jenis penelitian ini adalah penelitian kuantitatif. Analisis data menggunakan Uji Paired Samples Statistics, hasil penelitian menggunakan paired samples statistics menyimpulkan penerapan e-SPT Masa PPN berpengaruh signifikan terhadap kepatuhan wajib pajak di KPP Pratama Palopo, dimana nilai signifikansinya adalah 0,017. Dapat dilihat pula Rata-rata wajib pajak yang melapor SPT Masa PPN adalah sebesar 50,46% dan rata-rata yang melapor setelah adanya program e-SPT adalah sebesar 72,37%, hal ini menunjukkan bahwa kepatuhan wajib pajak meningkat setelah adanya program e-SPT.

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela UMKM Kabupaten Toraja Utara. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah UMKM di Kabupaten Toraja Utara. Data diperoleh melalui survei dengan kuesioner dan metode sampling dengan random sampling. Responden dalam penelitian ini sebanyak 97 responden. Hasil penelitian menunjukkan pemahaman mekanisme pajak berpengaruh terhadap kepatuhan pajak sukarela, moral pajak berpengaruh terhadap kepatuhan pajak sukarela, pemahaman mekanisme pajak dan moral pajak secara simultan berpengaruh terhadap kepatuhan pajak sukarela. Kata Kunci: Pemahaman pajak; moral pajak; kepatuhan pajak sukarela

The purpose of this study was to identify the influence of Electronic Word of Mouth, lifestyle, and trust on online purchasing decisions through shopee on students of the Faculty of Economics, UKI Toraja Management Study Program. The type of research conducted is descriptive quantitative. The data analysis technique used multiple linear regression. The results showed that there was no influence of electronic word of mouth on purchasing decisions. There is no influence of lifestyle on purchasing decisions. There is an influence of trust on online purchasing decisions. Electronic Word of Mouth, lifestyle, and trust have a significant simultaneous effect on purchasing decisions on the Shopee application through shopee for students of the Faculty of Economics, UKI Toraja Management Study Program.

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The traditional rambu tuka’ and rambu solo’ events are inseparable from the life of the Toraja people. In this traditional event, livestock such as pigs and buffalo are usually slaughtered. Due to the slaughter of animals in traditional events, a slaughterhouse levy is imposed following Regional Regulation No. 15 of 2011. This study aims to evaluate the implementation of the existing RPH levy collection and to design a unique mechanism for traditional events based on applying basic principles in taxation and the internal control system (SPI) in the revenue accounting field system. This study uses descriptive qualitative research by conducting direct observations and interviews. The location of the research will be at the Regional Revenue, Financial, and Asset Management Office (DPPKAD) and the location of traditional events in North Toraja Regency. The primary data are the observations and interview results, secondary data, related rules, and other supporting documents. The results of this study indicate that the mechanism for collecting Slaughterhouse levies is quite good, but there are still some things that still need attention, especially those related to the levy principle and the internal control system in the revenue accounting system.