<![CDATA[This study aims to explain and provide an overview of the relationship between the concept of taxation and Aristotle's theory of the telos of the state. Along with the historical development of taxation in various countries, taxes have become the primary source of state revenue, contributing approximately 78% of total government income. This percentage reflects the dominance of tax revenues collected by the government through various tax policies implemented in both the oil and gas and non-oil and gas sectors. Fundamentally, the emergence of tax policies is based on Aristotle's theory of the telos of the state, which views the state as an instrument for realizing the common good (bonum commune) for the benefit of communal life. However, in the Indonesian context, tax collection is often perceived as a burden that affects various segments of society. Furthermore, the government's implementation of a carbon tax policy has generated diverse responses, including both support and opposition among the public. This situation raises questions regarding the extent to which the objectives of tax collection remain aligned with the realization of the telos of the state as proposed by Aristotle.]]>
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