The Paradox of Taxation in Indonesia: High Targets, Low Realization

Melli Oktarima; Nazwa Khoirunnisa; Reiski Nahdatun Nisha; Mega Metalia; Ratna Septiyanti

Authors

Melli Oktarima University of Lampung
Nazwa Khoirunnisa University of Lampung
Reiski Nahdatun Nisha University of Lampung
Mega Metalia University of Lampung
Ratna Septiyanti University of Lampung

Keywords:

Taxation, Tax Target, Tax Realization, Compliance, Indonesia

Abstract

While taxes are the backbone of national development, Indonesia faces a significant gap between high targets and low realization. This qualitative study finds that low compliance, a large informal sector, incentive policies, and administrative weaknesses are the primary drivers of this paradox. Strengthening taxpayer compliance and reforming the administrative system are essential to optimize state revenue sustainably

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