The Justice and Tax System against Tax Authority in Makassar City Tax Service Office

Abstract

This study aims to determine the role of the government in regulating the behavior of taxpayers in maximizing the results of state tax revenues in Makassar City. Realization of regional revenue agency tax reached IDR 195 billion or almost 15% of the target. This number increased from the
last report in the first quarter as of March 15, which was IDR 120 billion. Given that it is still early in the year, the reported realization is still quite far from the 2021 target of IDR 1.3 trillion. The tourism sector is calculated to be a sector whose realization is still minimal. The realization of hotel tax currently only reaches IDR 16 billion, while the target reaches IDR 70 billion. The entertainment tax in Makassar City is
reported to have only reached IDR 2.3 billion from the target of IDR 67 billion. Although minimal, the realization also shows a positive trend compared to last year where there were no deposits at all. The tax sector has an important role in economic growth in Indonesia. Largedetermining the capacity of the state budget, both for financing development and routine budgets that occur in the country. The sustainability of tax collection is still difficult for the state due to the low level of taxpayer compliance in carrying out their obligations as Indonesian citizens. The need for motivation to increase compliance to pay taxes and increase public confidence that tax distribution is carried out according to
existing rules for the welfare of the people.