Taxes and the Functions of State Development (A Case Study at the Cirebon One Primary Tax Service Office)
DOI:
https://doi.org/10.69493/discourse.v1i2.56Keywords:
Tax, State Development, One Primary Tax Service Office, CirebonAbstract
Taxes represent a mandatory, legally enforced contribution to the state, made without direct compensation, to fund public needs. In Indonesia, national development relies heavily on financial resources, with tax revenues being a primary source. The Cirebon One Primary Tax Service Office serves five sub-districts in Cirebon City, which has a population of approximately 380,000 residents and 85,000 registered taxpayers. Tax revenue is crucial in supporting state functions, as outlined in the fourth paragraph of the Preamble to the 1945 Constitution, which emphasizes the importance of welfare and national prosperity. Statutory regulations govern the optimal utilization of taxes as a source of state revenue. The essence of national development lies in improving the standard of living, and taxes are vital to sustaining development efforts to enhance societal welfare. National development is a continuous process encompassing the well-being of the people, the nation, and the state’s overall progression.
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