Pena Justisia: Media Komunikasi dan Kajian Hukum
Vol. 24 No. 2 (2025): Pena Justisia

Tax Policy Reform and Its Implications for Taxpayer Compliance in Indonesia

Peter (Unknown)
Julia Mahadewi, Kadek (Unknown)
Jessica M. Collins (Unknown)



Article Info

Publish Date
12 Oct 2025

Abstract

This study aims to examine the impact of tax reform on taxpayer compliance levels in Indonesia. Using a normative juridical method, this study analyzes current tax laws and policies in Indonesia. The primary focus is on changes to the tax system, including administrative aspects, tax rates, and reporting mechanisms. The analysis was conducted on tax compliance data before and after the implementation of the tax reform. The results indicate that the tax reform has had a significant impact on improving taxpayer compliance. This is particularly evident in the increased efficiency of tax administration processes and the simplification of procedures. This study also identifies several challenges, such as the need to increase tax awareness and strengthen the tax law enforcement system. This study provides recommendations for strengthening tax reform strategies to achieve the goals of optimizing tax revenue and taxpayer compliance in Indonesia.

Copyrights © 2025






Journal Info

Abbrev

hk

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Pena Justisia aims to provide a forum for lecturers and researchers to publish the original articles about Law Science. Focus of Pena Justisia is publishing the manuscript of outcome study, and conceptual ideas which specific in the sector of Law science. We are interested in topics which relate ...