Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia

Karona Cahya Susena; Muhammad Roky  Prasetya

doi:10.62820/trt.v8i1.172

Penulis

Karona Cahya Susena Universitas Dehasen Bengkulu
Muhammad Roky Prasetya Universitas Dehasen Bengkulu

DOI:

https://doi.org/10.62820/trt.v8i1.172

Kata Kunci:

Tax System Reform, Tax, Administration

Abstrak

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.

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