Taxes as a Support for National Development in Indonesia

Abstract

Most of the funds used to finance development in our country come from the tax sector. Therefore, it is necessary to increase professionalism in the management of tax funds so that development is not disturbed because state revenues from taxes that should be used for development are lost. The approach used is a normative legal approach. Data analysis carried out qualitatively is then explained in the form of sentences. The results showed that the state has the power to force people to pay taxes and the tax money should be used for development. This is one of the factors that encourage the government to collect taxes from the public, and the tax revenues are used to fulfill the real sector development plan set by the government. It is hoped that the government's efforts to achieve independence in development financing that is beneficial to the common interest can be achieved by optimizing domestic sources of funds through taxes, so that the process runs smoothly and the people can enjoy the results.