KEBIJAKAN PEMERINTAH TENTANG PAJAK

Wilson Simatupang; Jhon Kristopel Manalu; Remus Silalahi

doi:10.61722/jaem.v3i1.9050

Authors

Wilson Simatupang Magister Ilmu Manajemen Fakultas Ekonomi, Universitas Methodist Indonesia
Jhon Kristopel Manalu Magister Ilmu Manajemen Fakultas Ekonomi, Universitas Methodist Indonesia
Remus Silalahi Magister Ilmu Manajemen Fakultas Ekonomi, Universitas Methodist Indonesia

DOI:

https://doi.org/10.61722/jaem.v3i1.9050

Keywords:

Government policy, Tax, Strategic role, National development

Abstract

Government policy is an important tool in regulating the life of the nation and state, including in the economic field. One policy that has a strategic role is taxation policy. Taxes are the main source of state revenue used to finance national development and public services. This study aims to analyze the role of government policy in the field of taxation and its impact on development and community welfare. The method used is a literature study by reviewing various sources of literature related to taxation policy. The results of the study show that effective tax policies can increase state revenue, encourage economic growth, and create social justice.

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