Strategi Pemerintah untuk Mengoptimalkan Pajak Melalui Kenaikan Tarif 12%

Abstract

The increase in the Value Added Tax rate to 12% is an important policy taken by the government to increase state revenue and support national development. This study aims to analyze the government's strategy in optimizing tax revenue through the rate increase policy, while maintaining public welfare and economic stability. The method used is a systematic literature study, by collecting and analyzing various reliable sources related to the impact and implementation strategy of this policy. The results of the study indicate that an increase in tax rates can significantly increase state revenue, but also has the potential to reduce people's purchasing power and increase inflation. To overcome these challenges, the government has implemented strategies such as intensive socialization, social protection for vulnerable groups, tax administration reform, and collaboration with various stakeholders. In addition, this policy is designed to only apply to luxury goods and services, while basic needs remain exempt. In conclusion, optimizing the tax rate increase policy requires an integrated and sustainable approach so that fiscal goals are achieved without burdening the community excessively.