Reducing Socio-economic Disparities in Indonesia: Strengthening the Taxation Sector in Indonesia

Authors

DOI:

https://doi.org/10.25273/ay.v3i1.15912

Keywords:

tax sector, socio-economic disparities, well-being

Abstract

This legal research aims to analyze the strengthening of the tax sector in Indonesia to overcome the socio-economic disparities in the era of the Industrial Revolution 4.0. The research methodology used is descriptive qualitative research using a normative legal approach and documentary data collection techniques. The research model focuses on analyzing tax policy and related literature to understand the problem and provide solutions to address the problem. This research identifies tax evasion and corruption in the tax sector as the main factors contributing to Indonesia's low tax revenue. This research suggests that tax law reform and institutional transformation are needed to strengthen the capacity of tax institutions and improve tax administration, human resources, and information technology infrastructure to increase tax revenue and reduce tax evasion practices. Increased public confidence in the tax system can improve tax fairness and equity at all levels of society.

Downloads

Download data is not yet available.

References

Amah, N., Febrilyantri, C., & Lestari, N. D. (2023). Insentif Pajak Dan Tingkat Kepercayaan: Pengaruhnya Terhadap Kepatuhan Wajib Pajak. Jurnal Ekonomi, 28(1), 1–19.

Ardinata, M. (2020). Tanggung Jawab Negara Terhadap Jaminan Kesehatan Dalam Perspektif Hak Asasi Manusia. Jurnal HAM, 11(2), 319–332.

Black, C. M. (2008). Working for a healthier tomorrow: Dame Carol Black’s review of the health of Britain’s working age population. The Stationery Office.

Bradshaw, C., Atkinson, S., & Doody, O. (2017). Employing a qualitative description approach in health care research. Global Qualitative Nursing Research, 4, 2333393617742282.

Bungin, B. (2018). Komunikasi Poltik Pencitraan. The Social Construction of Public Administration (SCoPA). Prenada Media.

Costanza, R., Fisher, B., Ali, S., Beer, C., Bond, L., Boumans, R., Danigelis, N. L., Dickinson, J., Elliott, C., & Farley, J. (2007). Quality of life: An approach integrating opportunities, human needs, and subjective well-being. Ecological Economics, 61(2–3), 267–276.

Dowling, G. R. (2014). The curious case of corporate tax avoidance: Is it socially irresponsible? Journal of Business Ethics, 124, 173–184.

Epakartika, E., Murnawan, R. N., & Budiono, A. (2019). Peran masyarakat sipil dalam pemberantasan korupsi: pembelajaran dari gerakan nasional penyelamatan sumber daya alam (GNPSDA). Integritas: Jurnal Antikorupsi, 5(2–2), 93–106.

Epaphra, M., & Massawe, J. (2017). Corruption, governance and tax revenues in Africa. Business & Economic Horizons, 13(4).

Febriansyah, F. I. (2017). Keadilan Berdasarkan Pancasila Sebagai Dasar Filosofis Dan Ideologis Bangsa. DiH: Jurnal Ilmu Hukum, 13(25), 1–27.

Frota, L. (2008). Securing decent work and living conditions in low-income urban settlements by linking social protection and local development: A review of case studies. Habitat International, 32(2), 203–222.

Ginting, A. M. (2016). Pengaruh ketimpangan pembangunan antarwilayah terhadap kemiskinan di Indonesia 2004-2013. Kajian, 20(1), 45–58.

Gunn, A. (1977). Tax avoidance. Mich. L. Rev., 76, 733.

Hammarberg, T. (2009). Human rights and gender identity.

Hansen, D. R., Crosser, R. L., & Laufer, D. (1992). Moral ethics v. tax ethics: The case of transfer pricing among multinational corporations. Journal of Business Ethics, 11, 679–686.

Hasan, M., & Azis, M. (2018). Pembangunan Ekonomi & Pemberdayaan Masyarakat: Strategi Pembangunan Manusia dalam Perspektif Ekonomi Lokal. CV. Nur Lina Bekerjasama dengan Pustaka Taman Ilmu.

Heywood, A. (1994). Political ideas and concepts: An introduction. Macmillan.

Imam, P. A., & Jacobs, D. (2014). Effect of corruption on tax revenues in the Middle East. Review of Middle East Economics and Finance, 10(1), 1–24.

Jamil, I. (2021). NEGARA KESEJAHTERAAN (WELFARE STATE) DALAM KONTEKS KEBIJAKAN POLITIK EKONOMI ISLAM DI INDONESIA. El-Ecosy: Jurnal Ekonomi Dan Keuangan Islam, 1(2), 183–197.

Jazuli, A. (2015). Dinamika hukum lingkungan hidup dan sumber daya alam dalam rangka pembangunan berkelanjutan. Jurnal Rechts Vinding: Media Pembinaan Hukum Nasional, 4(2), 181–197.

Jenson, J. (2017). Modernising the European social paradigm: Social investments and social entrepreneurs. Journal of Social Policy, 46(1), 31–47.

Jimenez, J., Pasztor, E. M., Chambers, R. M., & Fujii, C. P. (2014). Social policy and social change: Toward the creation of social and economic justice. Sage Publications.

Lawson, H. A. (2005). Empowering people, facilitating community development, and contributing to sustainable development: The social work of sport, exercise, and physical education programs. Sport, Education and Society, 10(1), 135–160.

Lee, S. J., Kim, Y., & Phillips, R. (2015). Community well-being and community development: Conceptions and applications. Springer.

Lind, N. (2019). A development of the human development index. Social Indicators Research, 146(3), 409–423.

Malik, F., Abduladjid, S., Mangku, D. G. S., Yuliartini, N. P. R., Wirawan, I. G. M. A. S., & Mahendra, P. R. A. (2021). Legal Protection for People with Disabilities in the Perspective of Human Rights in Indonesia. International Journal, 10, 539.

Mansuri, G., & Rao, V. (2012). Localizing development: Does participation work?

Downloads

Published

2023-03-16

Issue

Vol. 3 No. 1 (2023)

Section

Articles

License

Copyright (c) 2023 Nafis Dwi Kartiko

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-Share Alike 4.0 that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.