OPTIMALISASI PENEGAKAN HUKUM PAJAK BERDASARKAN ATURAN DAN REGULASI PERPAJAKAN DALAM MENINGKATKAN PENERIMAAN NEGARA

Abstrak

Pajak merupakan sumber utama penerimaan negara yang membiayai pembangunan, namun realisasinya belum optimal akibat penghindaran pajak, kompleksitas aturan, dan rendahnya pemahaman masyarakat. Meski regulasi dan sanksi telah jelas, efektivitas penegakan hukum sangat menentukan dalam mendorong kepatuhan, baik melalui tindakan tegas maupun pencegahan. Penelitian ini menerapkan pendekatan kualitatif dengan menggunakan metode studi pustaka sebagai dasar analisis. Hasil dari penelitian ini yakni Pajak menjadi sumber utama pembiayaan negara yang pelaksanaannya harus berlandaskan hukum agar adil, transparan, dan memberikan kepastian. Hukum pajak mengatur hubungan antara negara dan wajib pajak sekaligus menjadi pedoman dalam pemenuhan hak dan kewajiban perpajakan. Namun, pelaksanaannya masih menghadapi berbagai kendala, seperti rendahnya kepatuhan, kompleksitas regulasi, serta keterbatasan pemahaman masyarakat. Penegakan hukum melalui sanksi administratif dan pidana, didukung prinsip keadilan, kepastian, kemudahan, dan efisiensi, serta upaya reformasi dan digitalisasi, menjadi langkah penting untuk memperbaiki sistem.

Taxes are the primary source of state revenue that finances development, but their realization is suboptimal due to tax evasion, regulatory complexity, and low public understanding. Although regulations and sanctions are clear, effective law enforcement is crucial in encouraging compliance, both through firm action and prevention. This research employs a qualitative approach using a literature review method as the basis for analysis. The results show that taxes are the primary source of state funding, and their implementation must be based on law to ensure fairness, transparency, and certainty. Tax law regulates the relationship between the state and taxpayers and serves as a guideline for fulfilling tax rights and obligations. However, its implementation still faces various obstacles, such as low compliance, regulatory complexity, and limited public understanding. Law enforcement through administrative and criminal sanctions, supported by the principles of justice, certainty, convenience, and efficiency, along with reform and digitalization efforts, is a crucial step towards improving the system.