IMPLEMENTASINYA HUKUM PAJAK BAGI KESEJAHTERAAN MASYARAKAT INDONESIA

Abstract

Tax is one of the economic instruments of a country. The majority of taxes as a source of national income exceed fifty percent of national income. When a country has greater tax revenues, for example, it can create more jobs, reduce unemployment, and provide better education and health care. The state is obliged to safeguard the welfare, security, defense and intelligence of its citizens in administering government. This is in accordance with the state's objectives stated in the Preamble to the 1945 Constitution which reads: "protect the entire Indonesian nation and all of Indonesia's blood, promote general welfare, educate the life of the nation, and participate in upholding a world order based on freedom, peace, immortality and justice." social." Taxes are a very important source of state income for the administration of government and the implementation of national development. So the Government places taxation obligations as one of the realizations of state obligations which is a means of financing the State for National Development in order to achieve state goals. Taxes as an economic instrument are the main source of income for a country. This is the obligation of every citizen as regulated in the 1945 Constitution. But in fact the government often experiences shortages or deficits, so that to cover these shortfalls the government borrows either domestically or abroad. However, until now it is felt that the role of taxes has not answered or fulfilled the needs of the people, for example regarding road infrastructure and other public facilities.