However, on the other hand, the implementation and procurement of taxes in national development are also influenced by social and political conditions. In this case, tax procurement which is carried out through established economic policies has a significant influence on social life in society. This can happen because of economic policies concerning social conditions in the community. For example, the post-reform events in 1998, when the organization was not financially stable. In that case, the urgency of collecting taxes becomes a benchmark in seeing how the needs exist in society.
Thus the implementation of tax procurement has to run vertically in the economic stability that exists in society. Taxes for their benefits in economic development also become evidence of the government's presence in regulating the functions of the budget and implementing development in line with national interests.
Reference
- Aqmarina, F., & Furqon, IK (2020). The Role of Tax as an Instrument of Fiscal Policy in Anticipating the Economic Crisis during the Covid-19 Pandemic. Finansia , 3 (2), 255-274.
- Bachtiar, E., & Tambun, S. (2020). The Effect of Understanding Tax Functions and Tax Benefits on Attitudes of Nationalism and Their Impact on Intentions to Become Compliant Taxpayers. Tax Accounting Media, 5 (2), 61-73.
- Yulianti, F. (2020). Tax Types and Functions
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