Analisis Keadilan dan Transparansi dalam Sistem Perpajakan Nasional

Muhammad Fadli Qia Adzim; Imahda Khoiri Furqon; Imahda Khoiri Furqon

doi:10.33633/jekobs.v5i2.14879

Authors

Muhammad Fadli Qia Adzim Program Studi Ekonomi Syariah - S1, Fakultas Ekonomi dan Bisnis Islam, Universitas K.H Abdurrahman Wahid Pekalongan
Imahda Khoiri Furqon Program Studi Ekonomi Syariah - S1, Fakultas Ekonomi dan Bisnis Islam, Universitas K.H Abdurrahman Wahid Pekalongan
Imahda Khoiri Furqon Program Studi Ekonomi Syariah - S1, Fakultas Ekonomi dan Bisnis Islam, Universitas K.H Abdurrahman Wahid Pekalongan

DOI:

https://doi.org/10.33633/jekobs.v5i2.14879

Keywords:

keadilan pajak, transparansi pajak, sistem perpajakan nasional, kepatuhan pajak, reformasi pajak

Abstract

This study analyzes the principles of justice and transparency in Indonesia’s national taxation system and their impact on taxpayer compliance. Tax justice emphasizes both vertical equity (tax burden according to ability to pay) and horizontal equity (equal treatment for similar taxpayers), while transparency reflects openness and accountability in tax administration and fund allocation. Using a qualitative policy analysis based on Dunn’s (2018) framework and thematic analysis by Braun & Clarke (2006), this study reviews tax regulations, secondary data, and implementation practices. Findings show that although justice principles are clearly stated, their implementation remains inconsistent due to regulatory loopholes exploited by large taxpayers. Meanwhile, digitalization has improved administrative clarity but accountability and openness in fund utilization and audit reports remain limited. It concludes that Indonesia’s tax system still requires reform focusing on fairness, integrated data, and transparent fiscal reporting. Continuous improvements are essential to build public trust and voluntary tax compliance. Penelitian ini menganalisis prinsip keadilan dan transparansi dalam sistem perpajakan nasional Indonesia serta pengaruhnya terhadap kepatuhan wajib pajak. Keadilan pajak menekankan keadilan vertikal (beban pajak sesuai kemampuan membayar) dan keadilan horizontal (perlakuan setara bagi wajib pajak dengan kemampuan serupa), sedangkan transparansi mencerminkan keterbukaan dan akuntabilitas dalam administrasi serta alokasi dana pajak. Dengan menggunakan analisis kebijakan kualitatif berdasarkan kerangka Dunn (2018) dan analisis tematik Braun & Clarke (2006), penelitian ini menelaah regulasi perpajakan, data sekunder, dan praktik implementasi. Hasil menunjukkan bahwa meskipun prinsip keadilan telah diatur dengan jelas, penerapannya belum konsisten akibat celah regulasi yang dimanfaatkan wajib pajak besar. Sementara digitalisasi meningkatkan kejelasan administrasi, aspek akuntabilitas dan keterbukaan laporan audit masih terbatas. Kesimpulannya, sistem perpajakan Indonesia masih memerlukan reformasi berkelanjutan dengan fokus pada keadilan, integrasi data, dan transparansi fiskal guna memperkuat kepercayaan publik dan kepatuhan sukarela wajib pajak.

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