Peran Pajak Pertambahan Nilai dalam Meningkatkan Pembangunan Infrastruktur Publik

Abstract

Value Added Tax (VAT) is one of the main sources of state revenue that supports financing for public infrastructure development in Indonesia. VAT is a type of indirect tax imposed on every transaction of buying and selling goods and services. This study aims to analyze the contribution of VAT to infrastructure funding, the policy of allocating VAT revenue for public development, and the impact of infrastructure development on the national economy. The method used in this study is through an in-depth literature review, collecting data from scientific articles, policy reports, annual reports of the Directorate General of Taxes, the Central Statistics Agency, and government policy publications. The results of the study show that VAT makes a significant contribution to funding infrastructure projects, which leads to increased economic productivity, job creation, and equitable development between regions. This study concludes that optimal VAT management can accelerate infrastructure development and improve the quality of the national economy.