Understanding Tax Law, Taxes, Tax History, Tax Functions and Tax Type Classification
DOI:
https://doi.org/10.70826/jcisnu.v2i2.832Keywords:
tax law, tax obligations, tax functions, tax history, Indonesian tax systemAbstract
The branch of public law known as tax law regulates the relationship between the state
as tax collector and the public as taxpayers. The purpose of this study is to provide a
comprehensive explanation of the definition, fundamentals, history, function, and
classification of taxes. Tax law is divided into formal tax law, which regulates how taxes
are collected, and material tax law, which regulates the types of tax obligations.
According to experts such as Rochmat Soemitro, R. Santoso Brotodihardjo, and PJA
Adriani, taxes are mandatory contributions to the state to finance general expenditures
for the welfare of the people, without direct compensation. Taxes have existed since
prehistoric times and have developed in complexity in the modern era as a result of the
industrial revolution 4.0 and the digitalization of the tax system. Indonesian taxes have
undergone many changes from the era of kingdoms and colonialism to the tax reforms
implemented in 1983. Taxes serve a budgetary function, which functions to regulate the
economy, stabilize prices, and redistribute income. One can categorize taxes based on
their characteristics, objectives, and collecting institutions. It is hoped that this study
will provide a conceptual basis for improving the tax law system and increasing
awareness of taxpayer law.
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