Taxation in Indonesia: A Key Driver in Macroeconomic Stability and Historical Evolution

Authors

  • Nurhafiyanisa Antasari State Islamic University
  • Muhammad Rifqi Hidayat Antasari State Islamic University

Keywords:

Tax Status, Macroeconomics, Taxation History

Abstract

Tax is a vital instrument in regulating a country's economic activities and plays an important role in the macroeconomic context. This article analyzes the position of tax in macroeconomics, focusing on the Indonesian context, and explores the history of taxation in the country. This article uses a literature study method reviewing relevant books and journals. The type of data used is secondary data, namely data obtained indirectly. The data required for this study were taken from related documents. The conclusion or result of this article is that tax is an obligation collected by the state from citizens based on law without direct counter-performance, to finance expenditures that benefit the community. It has an important role in the allocation, distribution, and stabilization of the economy, as well as a source of state revenue and a tool for regulating the economy. The history of taxation in Indonesia reflects efforts towards a fair and efficient system.

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Published

2024-09-25