FUNGSI PAJAK SEBAGAI SUMBER PENERIMAAN NEGARA : STUDI LITERATUR bahasa indonesia

Article Sidebar

pdf
Published: 2026-05-09
DOI: https://doi.org/10.52421/tct0wg64
Keywords:
Pajak, Fungsi Budgetair, Fungsi Regulerend, Distribusi dan Stabilisasi, Stabilitas Fiska

Main Article Content

Eri Sisca Amalia
UIN K.H ABDURRAHMAN WAHID PEKALONGAN
Imahda Khoiri Furqon
UIN K.H ABDURRAHMAN WAHID PEKALONGAN

Abstract

Taxes are an important element in the management of state finances, serving as the main source of revenue to support national development and maintain economic stability. Taxes are not a financial responsibility of citizens, but also a strategic tool to encourage economic growth, equitable income distribution, and state financial capacity. This study reviews the role of taxes as a source of state revenue with an emphasis on two main points: problems in maximizing tax revenue and government efforts to improve the effectiveness of the taxation system. The problems faced include low compliance among taxpayers, alternatives for tax avoidance and fraud, suboptimal tax management, and the complexity of taxation in the digital economy era. The growth of the digital economy has made tax collection complicated because many transactions are difficult to track. In response, the government has reformed and modernized the tax system, including digitizing services, implementing a self-assessment system, integrating taxpayer data, and improving tax education and outreach programs for the public. This study applies a descriptive qualitative approach with a literature study method using secondary data from reliable sources. The findings show that taxes function not only as a source of government funding but also as a tool.

Article Details

Issue
Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Section
Articles
Creative Commons License

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

Authors who publish in Journal of Financial and Tax agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.(See The Effect of Open Access)

All rights reserved. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License
Licensed under Creative Commons License a Creative Commons Attribution 4.0 International License

References

Aqmarina, F., & Furqon, I. K. (2020). Fiskal Dalam Mengantisipasi Krisis Ekonomi Pada Masa Pandemi Covid-19. FINANSIA: Jurnal Akuntansi Dan Perbankan Syariah, 03(02), 255–274.
Ariffin, M., & Sitabuana, T. H. (2022). Sistem Perpajakan Di Indonesia. Serina IV Untar, 28, 523–534.
Bunaia, A., Septia, A. T., & Zein, A. W. (2025). Pengaruh Pajak terhadap Distribusi Pendapatan ( Studi Kasus di Negara Berkembang ). Jurnal Ilmiah Ekonomi, Akuntansi, Dan Pajak, 2(2), 165–172.
Dwiputranto, D. (2008). Tinjauan Literatur Dan Metode Penelitian. In modul pernerimaan pajak (pp. 2–3).
Hidayah, A. W., Hendriani, F. P., Ramadhanti, S., & Pangestoeti, W. (2025). Optimalisasi Penerimaan Negara di Tengah Kesenjangan Kepatuhan Pajak?: Analisis Kritis terhadap Strategi Ekstensifikasi dan Intensifikasi Pajak. Jurnal Ilmiah Ekonomi, Akuntansi, Dan Pajak, 2(2), 373–384.
Indrawati, S. M. (2024). Apbnkita Kinerja Dan Fakta (T. E. P. P. A. KiTa (ed.)). Kementerian Keuangan Republik Indonesia.
Indrawati, S. M. (2024). Apbnkita Kinerja Dan Fakta (T. E. P. P. A. KiTa (ed.)). Kementerian Keuangan Republik Indonesia.
Khair, A., Shakira, F., Rambe, S., Vientiany, D., Perbankan Syariah, J., & Ekonomi dan Bisinis Islam, F. (2024). Konsep Dan Prinsip Dasar Perpajakan: Sebuah Tinjauan Teoritis. Neraca Manajemen, Ekonomi, 6(2), 1–11.
Mu’aimin, & Furqon, I. K. (2024). Paradoks Dwi Fungsi Pajak Antara Beban atau Manfaat?? Jurnal Aplikasi Perpajaakan, 5(2), 1–15.
Mutiara, A., Siregar, I. S., Chairani, M., Nur, L. M., Afriyanti, Y., & Nadilla, T. (2024). Stabilitas Ekonomi Makro. Kampus Akademik Publising Jurnal Ilmiah Ekonomi Dan Manajemen, 2(7), 212–226.
Natanael, & Lie, G. (2025). Hukum Pajak Dalam Meningkatkan Pendapatan Negara Untuk Pembangunan Nasional. Jurnal Ilmiah Kutei, 24(1), 140–154.
Pamuji, K., & Nasihuddin, A. A. (2020). Buku Ajar Hukum Pajak. https://jdih.unsoed.ac.id/app/common/dokumen/BUKU AJAR HUKUM PAJAK.pdf
Pratiwi, J. E., Pangestoeti, W., Nadirah, N., & Zakiya, N. R. (2024). Menganalisis kontribusi pajak dalam perekonomian indonesia. Urnal Ilmu Hukum, 1(3), 36–39.
Rasmini, M. (2013). Modul 1 Dasar-dasar Perpajakan. In Dasar Dasar Perpajakan. http://repository.ut.ac.id/4448/1/PAJA3230-M1.pdf
Rioni, Y. S., & Syauqi, T. radhifan. (2020). Analisis Peningkatan Kepatuhan Wajib Pajak Dalam Pembuatan NPWP UKM di Kebun Lada Kecamatan Hinai Kabupaten Langkat. Jurnal Perpajakan, 1(2), 28–37. http://jurnal.pancabudi.ac.id/index.php/jurnalperpajakan/article/view/805
Rizkina, M., Adiman, S., & Aliah, N. (2021). Efektivitas Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan (Pph) Pasal 21 Orang Pribadi Pada Kantor Direktorat Jenderal Pajak Wilayah Sumut I. Jurnal Akuntasi Bisnis & Publik, 11(2), 12–26.