Analisis Tingkat Efektivitas Pajak Daerah dan Pajak Pusat dalam Mendukung Pembiayaan Infrastruktur serta Layanan Publik di Indonesia
DOI:
https://doi.org/10.61722/jaem.v3i2.10945Keywords:
central tax; fiscal policy; infrastructure development; public services; regional tax.Abstract
Taxes are considered one of the main financial resources used by the government to carry out national and regional development programs in Indonesia. Both central and regional taxes have an essential role in supporting infrastructure projects and improving the quality of services provided to the public. This research was conducted to examine how effective central and regional taxes are in financing infrastructure development and public services in Indonesia. The study used a qualitative descriptive approach through literature review methods by analyzing information obtained from journals, books, government regulations, and official reports related to taxation and fiscal policy. The results reveal that central taxes remain the largest contributor to state revenue and are widely used to fund national development programs, especially infrastructure and public service sectors. On the other hand, regional taxes contribute to strengthening local financial independence and assisting local governments in meeting community needs through public services and regional development. Despite these contributions, several obstacles are still encountered, such as uneven fiscal capacity between regions, limited tax administration systems, low taxpayer awareness, and coordination problems between central and regional authorities. Therefore, efforts such as improving tax administration, expanding digital tax services, and strengthening fiscal cooperation between governments are needed to optimize tax revenue. Effective tax management is expected to support sustainable development, increase public welfare, and encourage more balanced economic growth throughout Indonesia.
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