Pajak merupakan penerimaan terbesar pada suatu negara karena dapat diperbaharui dengan fleksibel sesuai dengan perkembangan yang terjadi. Pajak adalah sesuatu yang dapat dipaksakan kepada warga negara sebagai timbal balik atas kontraprestasi yang dilakukan pemerintah, tetapi tentu saja kontraprestasi tersebut tidak bisa langsung dinikmati oleh warga negaranya.

This empirical study was aimed to determine the effect of Asset Structure, Profitability (ROA), Liquidity (Current Ratio), Company Size, Growth Rate, Growth Opportunities, Managerial Ownership, and Business Risk on Capital Structure of Real Estate and Property Company listed on the Indonesia Stock Exchange (BEI).Based on the results of data analysis, hypothesis testing indicated that all of the variables including Asset Structure, Profitability (ROA), Liquidity (Current Ratio), Company Size, Growth Rate, Growth Opportunities, Managerial Ownership, and Business Risk simultaneously influenced the Capital Structure of Real Estate and Property Company listed on the Indonesia Stock Exchange (BEI) with p-value of F test 0.000. The test result partially showed that asset structure variables, firm size, and growth opportunities gave positive and significant effect on the Capital Structure (Debt to Equity Ratio), Variable Profitability (ROA), Liquidity (Current Ratio), Growth Rate, Managerial Ownership and Risk Business did not affect the Capital Structure (Debt to Equity Ratio). Based on the coefficient determination testing, it can be seen that the proportion of all variables contribution on Capital Structure was 8.9 %.

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.

The creation of environmental performance is not only influenced by aspects of innovation but also the need for quality management to improve competitiveness and create competitive advantage. This research was conducted at the Kebon Indah Batik Association in Bayat, Klaten, Central Java. Kebon Village is one of the centers of written batik using natural dyes. At present, five batik groups have been formed, consisting of 169 members, including Sidoluhur, Nusa Indah, Nuju Makmur, Sido Makmur, and Tsp Mukti and this research is aimed at determining the effect of knowledge transfer and quality management on environmental performance through innovation. This study uses primary data sources namely all members of the Kebon Indah Batik Association in Bayat, Klaten, Central Java. The data collection at an early stage were collected through an independent questionnaire, to analyze the conditions of the organization mapping, especially relating to the transfer of knowledge, quality management of environmental performance through innovation. The data was analyzed by using SPSS Path Analysis model. The results of the study showed that knowledge transfer and quality management influence environmental performance and innovation. Innovation has an influence on environmental performance. Based on the results of the path analysis that there is an influence between knowledge transfer on environmental performance through innovation and there is an influence between quality management on environmental performance through innovation. Innovation bridges the role of knowledge transfer on environmental performance.

Pajak digunakan untuk membiayai anggaran belanja Negara. Pajak mempunyai peran penting dalam membangun kesejahteraan masyarakat, tanpa pajak Negara akan kesulitan dalam pembiayaan Negara. Mengingat betapa pentingnya pajak, pemerintah berusaha semaksimal mungkin untuk menghimbau wajib pajak melaksanakan kewajiban pajaknya. Salah satu pendapatan pajak terbesar berasal dari pajak penghasilan yang diakumulasi selama satu tahun untuk dilaporkan. Masalah yang sering timbul pada wajib pajak adalah ketidakpatuhan untuk melaporkan dan membayar pajak. Selama ini wajib pajak bukannya tidak mau melaporkan pajaknya, melainkan karena kurangnya pengetahuan mengenai pelaporan pajak. Pelaporan wajib pajak dinilai sangat rumit, apalagi dengan sistem online. Kendala yang lain adalah banyak wajib pajak yang lupa password akun dan EFIN. Tujuan Pengabdian Kepada Masyarakat di SMAN 3 Boyolali adalah membantu wajib pajak untuk melaporkan pajaknya, khususnya PPh melalui pelaporan SPT Tahunan PPh. Pengabdian Kepada Masyarakat ini dilakukan dengan metode learning by doing yaitu dengan praktek langsung secara online pengisian SPT Tahunan PPh menggunakan e-filing. Berdasarkan Pengabdian Kepada Masyarakat yang telah kami laksanakan, para wajib pajak sangat antusias melaporkan pajaknya. Adanya Pengabdian Kepada Masyarakat ini diharapkan dapat menyalurkan pengetahuan pajak terhadap wajib pajak sehingga dapat membantu wajib pajak lainnya dalam melaporkan pajaknya. Kedepan diharapkan wajib pajak menjadi taat pajak