Taxes as a Key Pillar of Indonesia's Fiscal Stability: A Review of the 2022-2024 State Budget

Rahmadia; Balqis Putri Masayu; Ondi Ani Putri Vandaoni Tampubolon; Mega Metalia; Ratna Septiyanti

Authors

Rahmadia University of Lampung
Balqis Putri Masayu University of Lampung
Ondi Ani Putri Vandaoni Tampubolon University of Lampung
Mega Metalia University of Lampung
Ratna Septiyanti University of Lampung

Keywords:

APBN, Tax Contribution, State Revenue, Tax Revenue, Indonesia

Abstract

Tax revenue remains the main source of state revenue and continues to be the fiscal backbone of Indonesia's APBN. This study aims to analyze the contribution of tax revenue to Indonesia's 2024 APBN and to compare it, in a limited way, with the 2022-2023 period. The study applies a descriptive quantitative approach using secondary data drawn from APBN documents, Ministry of Finance publications, and relevant journal articles. The analysis was conducted through data tabulation, contribution ratio calculation, and interpretation of tax revenue trends. The results show that 2024 tax revenue realization reached IDR 1,931.6 trillion, or 97.12 percent of the target, with a contribution of 67.76 percent to total state revenue. This share is higher than in 2022 and 2023, confirming that Indonesia's APBN remains highly dependent on tax performance. These findings imply the need to strengthen the tax base, improve compliance, and continue tax administration reform

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