EFEKTIVITAS INSENTIF PAJAK SEBAGAI INSTRUMEN PEMULIHAN EKONOMI: TINJAUAN TERHADAP KETAHANAN KEUANGAN NASIONAL

Abstract

Law No. 16 of 2009 on General Provisions and Tax Procedures defines tax as a mandatory contribution from individuals or entities to the state, enforced by law, without direct compensation, and used to support the nation’s interests for the welfare of the people. The goal is for tax revenue, as one of the main sources of state budget funding, to be maximized and sustained. Incentives are understood as compensation or additional income provided by companies to their employees. The government provides tax incentives as an initial effort to assist taxpayers who are struggling to pay taxes, aiming to maintain economic stability.