Implikasi Regulasi Perpajakan Dan Kebijakan Desentralisasi Fiskal Terhadap Taraf Kesejahteraan Ekonomi Masyarakat

Abstract

Taxation constitutes the most fundamental fiscal instrument in determining a country's revenue capacity and ensuring the sustainability of national development. However, the implementation of tax collection in Indonesia continues to face multidimensional challenges, particularly regarding public resistance to tax obligations, which is frequently triggered by perceptions of inequity and a lack of understanding concerning the redistribution function of taxes. To realize public welfare as mandated by the constitution, a robust regulatory framework is required specifically, a tax law that is not merely coercive but also grounded in principles of justice and general public benefit. This research report aims to investigate the influence of tax law on the welfare of the Indonesian people by examining the structure of state revenue, the function of taxation in development, and the mechanism of regional taxes within the framework of autonomy. This study employs a descriptive qualitative method, utilizing secondary data from legal documents, academic literature, and relevant empirical data. The analysis reveals that taxation plays a central role in the Indonesian economy, serving as the primary source of state financing. The tax amnesty program is identified as a strategic solution to broaden the tax base and enhance public awareness. The findings emphasize that increasing public awareness is crucial to ensure improved allocation of funds for public facilities, education, healthcare services, and security. Furthermore, fiscal decentralization through regional taxation necessitates a direct correlation between tax levies and the improvement of local public services.