Peran Pajak dalam Mendorong Pertumbuhan Ekonomi Nasional
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Abstract
Taxes are a crucial instrument in fiscal policy, playing a strategic role in driving national economic growth. Taxes not only serve as a source of state revenue to finance infrastructure development, education, health, and other public services, but also as an economic regulator and social stability instrument (Mankiw, 2020). Through fiscal mechanisms, the government can provide incentives for productive sectors, reduce consumption of goods that are detrimental to society, and increase household purchasing power, which impacts sustainable economic growth (OECD, 2019). This article uses a literature review method to analyze the role of taxes in driving economic growth in Indonesia. The analysis compares tax theory, regulations, and practices within the country and other countries that have successfully utilized taxes as a development tool (World Bank, 2021). The results indicate that taxes have three main functions: first, they serve as a source of state revenue that enables the government to fund various strategic projects; second, they serve as a regulatory tool that encourages people to engage in productive economic activities; and third, they serve as an instrument for distributing income more equitably, thereby helping to reduce social inequality (Bird & Zolt, 2005). Furthermore, taxes also help maintain economic stability, prevent excessive inflation, and improve the government's financial management efficiency (IMF, 2020). However, challenges remain, such as a lack of taxpayer awareness and the practice of tax evasion, which are key obstacles that need to be addressed through the implementation of a more digital tax system, public education, and the provision of rewards or incentives for those who comply with taxes (Tanzi & Zee, 2000). By deepening our understanding of the role of taxes, this article argues that effective, transparent, and fair tax management is crucial for driving sustainable and inclusive national economic growth and ensuring equitable public welfare.
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References
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