Peran Pajak Penghasilan dalam Meningkatkan Kesejahteraan Sosial dan Pembangunan

Abstract

Income tax plays an important role as a source of state revenue and as a fiscal instrument to support social welfare and national development in Indonesia. This study aims to analyze the role of income tax in improving social welfare and supporting development. This research uses a qualitative descriptive approach with a literature review method. Data were obtained from relevant academic literature, including scientific journals, books, and previous research on income tax, social welfare, and development. The findings indicate that income tax contributes to the financing of education, health services, social protection, poverty reduction, and infrastructure development. Based on the ability-to-pay theory, a fair tax burden according to taxpayers’ economic capacity can support income distribution and social equity. Meanwhile, the absolute tax obligation theory emphasizes that paying taxes is a civic obligation to support public interests. However, the effectiveness of income tax remains influenced by taxpayer compliance, public trust, and the transparency and accountability of tax revenue management. Therefore, strengthening tax compliance and improving the effectiveness of tax revenue allocation are essential to optimize the role of income tax in promoting sustainable development and improving social welfare.