TINJAUAN YURIDIS TERHADAP SISTEM PEMUNGUTAN PAJAK DALAM KEGIATAN BISNIS

Abstract

This research discusses a juridical review of the tax collection system in business activities in Indonesia. As a compulsory source of state revenue, taxation plays a vital role not only as a fiscal instrument but also as a means of income distribution and economic regulation. Indonesia’s tax system adopts a self-assessment system, granting taxpayers the authority to calculate and report their obligations, yet it often leads to issues such as tax avoidance and tax evasion. The research method applied is normative juridical with a descriptive-analytical approach and literature study. The findings indicate that although tax regulations are formulated to achieve legal certainty and fairness, their implementation still faces obstacles such as low taxpayer compliance, regulatory complexity, and challenges arising from digital economy taxation. Therefore, regulatory reforms that are more adaptive, effective supervision, and improved legal awareness among business actors are needed to optimize the tax system and enhance its contribution to national development.

Keywords: Tax, Business, Tax Collection, Juridical Review, Self Assessment