An analysis of the implications of taxation on equity in relation to national development
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Jul 30, 2024
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Development Taxation, Equality, National
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Abstract
Taxation is a very important instrument for a government in collecting funds to finance various development programs, the nature of this tax is mandatory. Apart from that, this tax system can be designed as well as possible, by making it a tool to achieve social and economic justice, through income redistribution. National development is taxation carried out effectively with the aim of reducing economic imbalances between regions and increasing investment in social services. Excessive or unfair taxation can discourage investment and can destroy incentives to work. This increase in taxes on development can be done to increase the number of buildings owned by Indonesia. With tax reform that focuses on justice and efficiency, this can support a more sustainable national development.
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Maulana, A. F. . ., Apiati, S. N. ., Arofah, L. ., Aditiya, A. ., & Solihin, M. . (2024). An analysis of the implications of taxation on equity in relation to national development . Journal of Law Science, 6(3), 376-381. https://doi.org/10.35335/jls.v6i3.5199
References
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Ambar, A., Walewangko, E. N., & Tumangkeng, S. Y. L. (2021). Analysis of Economic Development Disparities between Regency / City Regions in North Maluku Province in 2015-2019. Journal of Efficiency Scientific Periodicals, 21(1), 1-12. https://ejournal.unsrat.ac.id /index.php /jbie /article/view/34723
Amruddin, A. (2020). Development Inequality in West Sulawesi. Arajang Journal, 3(1), 1-17. https://doi.org/10.31605/arajang.v3i1.582
AyuBhakti, N. A., Istiqomah, I., & Suprapto, S. (2018). Analysis of Factors Affecting the Human Development Index in Indonesia for the Period 2008-2012. EKUITAS (Journal of Economics and Finance), 18(4), 542-469. https://doi.org/10.24034/j25485024.y2014.v18.i4.97
Central Bureau of Statistics. (2021). Indonesia in numbers 2021.
Chalid, N., & Yusuf, Y. (2014). The Effect of Poverty Rate and Unemployment Rate, Regency/City Minimum Wage and Economic Growth Rate on Human Development Index in Riau Province. Journalof Economics, 22(2), 1-12. http://ejournal.unri.ac.id/index.php/JE/article/viewFile/2592/2547%0A
Dan, P. P. (2014). Tax Collection and its Problems in Indonesia. Scientific Journal of Aerospace Law, 7(1), 142-157. https://doi.org/10.35968/jh.v7i1.128
Fidel. (2008). Income Tax.
Firman, F. (2021). Economic Fundamental Indicators of Kalimantan Island: A Regional Typology Analysis. Economics, Finance, Investment and Sharia (EKUITAS),3(2), 104-113. https: //doi. Org /10.47065/ ekuitas.v3i2.1087
Iskandar, A., & Saragih, R. (2018). Analysis of Regional Economic Gap Conditions: Case Study of Regency/City in South Sulawesi (Analysis of Economic Disparity Condition: Case Study From. Artha Info Journal, 2(1), 37-52. https://papers.ssrn.com /sol3/ papers .cfm? abstract_i d =3278402% 0A https://jurnal.pknstan.ac.id/index.php/JIA/article/download/232/202
Lesfandra. (2021). The effect of Exports, Foreign Investment on Indonesia's economic growth. JSEH (Journal of Social Economics and Humanities), 7, 180-188. http://jseh.unram.ac.id
Human, P. (2016). 2018_AHS_Journal Economia. 197-211.
Muqodim. (1999). Taxation Book One.
Mustaqiem. (2008). Local Taxes in the Transition of Regional Autonomy.
Of, I., & In, I. (2019). Contribution of Infrastructure Development to Economic Growth and Income Inequality in Indonesia in 2010-2019. 2019, 603-612.
Panggarti, U., Zumaeroh, Z., Dwi Purnomo, S., Retnowati, D., & Adhitya, B. (2022). A comparative study of inter-island inequality in Indonesia. Economic Forum, 24(2), 288-298. https: //doi.org /10.30872 / jfor.v24i2.10988
Revenue, P., Regional, A., Allocation, D., And, U., Special, A., Index, T., & Human, P. (2015). The Effect of Local Revenue, General Allocation Fund and Special Allocation Fund on Human Development Index with Capital Expenditure Allocation as Intervening Variable (Mudrika Alamsyah Hasan & Muhammad Fajar Suryo Agung). 190-203.
R. Santoso Brotodihardjo. (2008). Introduction to the Science of Tax Law. Eresco.
Rosmeli, R., & Nurhayani, N. (2014). A Comparative Study of Regional Inequality Between Western Indonesia and Eastern Indonesia. Journal of Applied Management and Finance, 3(1), 456-463. https://doi.org/10.22437/jmk.v3i1.1861
Sarkoro, H., & Zulfikar. (2016). HUMAN DEVELOPMENT (Empirical Study on Provincial Governments throughout Indonesia in 2012-2014) Introduction Hypothesis Literature Review and Development. Indonesian Accounting and Finance Research, 1 (2010), 54-63.
Setiawan, M. B., & Hakim, A. (2008). Human Development Index. Journal of Economia, 9(1), 18-26, 9(1), 18-26. Uny.ac.id
Studi, J., & Indonesia, E. (1995). Journal of Indonesian Economic Studies. 15-31.
Suandy, E. (2011). Tax Law.
Umiyati, E. (2014). Analysis of Economic Growth and Interregional Development Inequality in Sumatra Island. Journal of Paradigm Economics, 9(2), 2-3.
Yoda, T. C., & Febriani, R. (2019). Analysis of Inequality of Regional Financial Independence in West Sumatra. Menara Ekonomi, V(3), 121-132. https: //jurna l.umsb .ac.id /index.php /menaraekonomi /article/view/1668/1426
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