The Importance of Taxpayer Awareness and Legal Sanctions for All Levels of Indonesian Society

Eunike Kathryn Budiman(1), Kartika Pangestu(2), Theresia Yunita(3), Vivienne Olivia Siswanto(4),

(1) Universitas Tarumanagara
(2) Universitas Tarumanagara
(3) Universitas Tarumanagara
(4) Universitas Tarumanagara
Corresponding Author


One of the characteristics of a developed country can be seen from the high awareness of its citizens to pay taxes. Taxes are one of the country's largest sources of income, which come from the people and are useful for the welfare of the people's lives. Therefore, awareness to pay taxes is very important. In this case, the state has the authority to collect taxes from its people. Tax revenue received will later be used to increase Indonesia's development starting from the development of infrastructure, education, health and various other sectors that aim for the welfare and prosperity of the Indonesian people. However, judging from the data received and the facts on the ground, unfortunately in Indonesia itself awareness of paying taxes is still very low. Not only that, the state apparatus in charge of taxation still makes a lot of negligence and mistakes. These things hampered the existing taxation system in Indonesia.


Tax, Taxpayer, Citizen Awareness


Daniel, E., Ifeyinwa, O. M., Martins, N. I., & Ntegwung, E. G. (2022). How Informed are They? Coverage of Prostate Cancer Issues by Select Mainstream Newspapers in Nigeria. QISTINA: Jurnal Multidisiplin Indonesia, 1(2), 40–47.

Delina, R., Rahmat, I., & Jamurin. (2022). Community Legal Awareness of Ownership of Land Title Certificates in Kanagarian Siguntur Muda, Koto Xl Tarusan District, South Coast Regency. IJRAEL: International Journal of Religion Education and Law, 1(2), 116–124.

Dewantara, J. A., Hermawan, Y., Yunus, D., Prasetiyo, W. H., Efriani, Arifiyanti, F., & Nurgiansah, T. H. (2021). Anti-Corruption Education as an Effort to Form Students With Character Humanist and Law-Compliant. Jurnal Civics: Media Kajian Kewarganegaraan, 18(1), 70–81.

Hanevi, A. G., Suryanef, & Rafni, A. (2022). Political Branding Analysis of Prabowo-Sandiaga In Terms of Appearance and Personality Aspects (Study on the 2019 Election). JETISH: Journal of Education Technology Information Sosial Sciences and Health, 1(2), 296–300.

Martins, N. I. (2022). News Agengies and Global News Flow in the 21st Century. QISTINA: Jurnal Multidisiplin Indonesia, 1(2), 31–39.

Theis, C. G., & Walid, J. (2022). The Role of the Class I Immigration Office of TPI Yogyakarta in Preventing Illegal Indonesian Migrant Workers Based on Law Number 6 of 2021. IJRAEL: International Journal of Religion Education and Law, 1(1), 19–29.

Full Text: PDF

Article Metrics

Abstract View : 57 times
PDF Download : 37 times

DOI: 10.57235/qistina.v2i2.902


  • There are currently no refbacks.

Copyright (c) 2023 Eunike Kathryn Budiman, Kartika Pangestu, Theresia Yunita, Vivienne Olivia Siswanto

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.