Flypaper Effect is a public finance term that indicates a government grant given to recipient cities increases the local community spending level more than an increase in local income of equivalent size. This paper analyzed the Flypaper Effect Assessment Method in the Expansion of Regional Autonomy. It employed 210 New Autonomous Regions (NARs) in Indonesia during 1999–2021 as a case study, where Indonesia became the country with the highest number of new autonomies in the world. Panel Data Regression was utilized to determine the Flypaper Effect. Flypaper Effect analysis was carried out using the BLUE model selection method. The selected models in this study were Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM). Several tests, such as Chow Test, Lagrange Multiplier Test, and Hausman Test, were conducted. Furthermore, the procedures to get the data in BLUE were carried out, such as Heteroscedasticity and Autocorrelation Test. Koenker-Bassett test was used for ascertaining Heterocedascity. Panel Data Regression is used as a method to determine the Flypaper Effect in the autonomous region. Each stage in this method is discussed with a calculation/process example. The method utilized in this paper is recommended to determine the Flypaper Effect of New Autonomous Regions (NARs) for various parties.

Hasanah Grocery Store in running its business still has not recorded and calculated accounting in accordance with SAK EMKM. The company's turnover in 2020 was less than 2 billion Rupiah, which was caused by being affected by COVID-19 and PPKM. The decline in turnover each year can result in bankruptcy of the company. Therefore, the purpose of this study was to find out how to compile the financial statements of SAK EMKM at the Hasanah Wholesale Store SMEs. In conducting this research, the writer uses descriptive qualitative research method. The data collection used is interviews, observation, and documentation. The results of this study are in the form of the Hasanah Grocery Store financial report in July 2021 in accordance with SAK EMKM which consists of a profit and loss statement, a statement of financial position and notes to financial statements.

<em><span lang="IN">The effect of changes in tax rates on income taxpayer compliance is addressed in this research. The analysis used the quantitative comparative approach and the population is the tax offices (KPP) within the scope of the Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jabar 1. The data collected using purposive sampling are secondary in the form of tax revenue reports and taxpayer compliance, which is 18 months each, before and after the regulation implemented. Descriptive statistics, normality test as well as Wilcoxon signed rank test are used to the data analysis techniques used. The renewal is the reduction to 0.5 percent of the final income tax rate that is the purpose of Law No. 23 of 2018 enactment. The finding reveals that the changes in tax rates have a significant effect on taxpayer compliance. This outcome is expected to be a consideration in future policymaking related to the tax rate.</span></em>

This research has a purpose to find out how the application of final income tax incentive borne by the Government MSMEs in KPP Pratama Kuningan, as well as the obstacles encountered and the solutions taken. The method used in this research is qualitative research methods. Data collection techniques are carried out through interviews, and documentations. Data analysis techniques are carried out through data collection, data reduction, data display, conclution drawing and verification. The validity of the data was tested by source triangulation. The results showed that the application of final income tax incentives for MSMEs at KPP Pratama Kuningan was good. However, there are obstacles in the socialization process, differences in taxpayer data, and an error in the DJP Online system. The resolution of the obstacles that were carried out included using social media in disseminating information, make an official report (BA) Changes, providing feedback to the DJP Online system holder, and providing consultation facilities via WhatsApp Help Desk. This solution has increased taxpayers who receive final income tax incentives borne by the government.

Regional autonomy requires the Bandung City government is required to be independent by utilizing sources of income, one of wich comes from local taxes, especially from PBB-P2 and advertisement taxes. The purpose of this research is to determine partially or simultaneously the effect of the contribution of PBB-P2 and advertisement tax on local tax revenues in Bandung City in 2016-2020. The type of this research is quantitive research. The data source used is secondary data. This research uses multiple linier regression analysis method. From this study, it was found that partially PBB-P2 tax had a positive and significant effect on local taxes in Bandung City. Then partially the advertisement tax has a positive but not significant effect on local taxes in Bandung City. Furthermore, PBB-P2 and advertisement tas simultaneously have a positive and significant effect on local taxes in Bandung City.