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All Journal Konstitusi: Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Marsyanda Salsabilah H
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Law, Crime, Criminology & Criminal Justice

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Akibat Hukum terhadap Penghindaran Pajak Burhanudin Yusuf; Marsyanda Salsabilah H; Dias Bintang Purnama; Putri Aulya Maharani
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 3 (2025): Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i3.948

Abstract

Tax is the main source of state revenue that plays a crucial role in financing development at the national level. However, many taxpayers try to reduce their tax obligations by engaging in tax avoidance or tax evasion. This study aims to explain the definition of tax avoidance and tax evasion, identify the factors that encourage tax avoidance, and examine the legal basis and sanctions applied to those involved in tax avoidance in Indonesia. In this analysis, it is stated that although tax avoidance occurs legally by exploiting loopholes in the law, this action still has a negative impact on state revenue and causes injustice in the tax system. The Indonesian government has issued various regulations, such as Law Number 28 of 2007 and PP No. 55 of 2022, to prevent these practices. Strict law enforcement and comprehensive tax education need to be carried out continuously so that taxpayer awareness and compliance in fulfilling tax obligations increase.
Co-Authors Burhanudin Yusuf Dias Bintang Purnama Putri Aulya Maharani