Maslahah: Jurnal Manajemen dan Ekonomi Syariah
Vol. 4 No. 2 (2026): April : Maslahah : Jurnal Manajemen dan Ekonomi Syariah

Pajak dan Kesadaran Masyarakat menjadi Pilar Utama Pembangunan Nasional dalam Upaya Meningkatkan Penerimaan Negara

Okia Agati Br Ginting (Unknown)
Grace Eklysya Br Sitepu (Unknown)
Lorita Tarigan (Unknown)
Shinta Klara Br Tarigan (Unknown)
Rohani Br Sihotang (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

Copyrights © 2026






Journal Info

Abbrev

Maslahah

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ...