Peranan Hukum Pajak Dalam Pembangunan Ekonomi Nasional Guna Mencapai Tujuan Negara

  • Anggi Kania Putri Universitas Singaperbangsa Karawang
  • Taun Taun Universitas Singaperbangsa Karawang

Abstract

This paper discusses the issue of the role of tax law in national economic development in order to achieve state goals in relation to tax law by using a functional approach to tax law. Therefore, the nature of tax law must be clarified in advance so that the concept of tax law in economic development in order to achieve state goals can be interpreted appropriately. This paper explains that taxes are used for state financial resources which are vital for the running of the country, besides that it is also a manifestation of state financing facilities in realizing the implementation of national development, because all government expenditures, including development expenditures, are funded by taxes, taxes are very important for the functioning of the state, especially in terms of implementing development.

References

Enny Agustina, 2019. ‘The Implementation of Law Number 6 Year 2014 on Village Government’

Bohari, Pengantar Hukum Pajak, (Jakarta: PT Raja Grafindo Persada, 2006)

Santoso Brotodihardjo, Pengantar Ilmu Hukum Pajak , ( Bandung: PT.Eresco, 1991)

Siti Kurnia Rahayu. Perpajakan Indonesia : Konsep & Aspek Formal. (Yogyakarta: Graha Ilmu, 2013)

Rizki Afri Mulia And Nika Saputra, 2020. ‘Analisis Faktor-Faktor Yang Mempengaruhi Kesejahteraan Masyarakat Kota Padang’

Harjanto,Totok. 2013. Pajak Dalam Pembangunan Ekonomi Nasional. Jurnal Ekonomi. Vol 6. No 4. 44-65

Ni Putu Kurnia Dewi. (2019, September 10). Pentingnya Kesadaran Dalam Membayar Pajak. Retrivied from pajakku.com: https://www.pajakku.com/read/5dafc4184c6a88754c0880aa/Pentingnya-Kesadaran-dalam-Membayar-Pajak

Gloria Fransiska Khatarina Lawi. (2020, Januari 15) . September 2019 terjadi penurunan angka kemiskinan sebesar 0,36 juta orang. Retrivied From ekonomi.bisnis.com: https://ekonomi.bisnis.com/read/20200115/9/1190378/angka-kemiskinan-september-2019-turun-036-juta-orang

Daily Archives. (2008, May 19). Hukum Pajak-Penghasilan Pajak Bumi Bangunan. Retrivied From lovetya.wordpress.com: https://lovetya.wordpress.com/2008/05/19/

Liputan6.com. (2020, Januari 7) Penerimaan Pajakn 2019 Hanya Capai 884 Persen Dar Target. Retrivied From liputan6.com: https://www.liputan6.com/bisnis/read/4150039/penerimaan-pajak-2019-hanya-capai-844-persen-dari-target

Published
2023-01-10
How to Cite
Putri, A., & Taun, T. (2023). Peranan Hukum Pajak Dalam Pembangunan Ekonomi Nasional Guna Mencapai Tujuan Negara. Jurnal Ilmiah Wahana Pendidikan, 9(1), 198-209. https://doi.org/10.5281/10.5281/zenodo.7519838