• Dewi Kusuma Wardani


Tax is the main goverment's income. The tas contribution rose from 56,5 % in 200 to 77.2% in 2011. Non-tax income decreased from 43.5% in 2000 to 22.8% in 2011 (Kemenkeu, 2011). It implies that tax has greater portion in government income, i.e. more than 75% from total income.

Tax-payers think that tax is a burden for them so they try to reduce it with tax management. Tax management can be viewed as a legal thing, and is not an illegal tax evasion. Although it is legal, tax management can reduce tax income and harm government.

The Indonesian tax income realization was still bellow the target, except in 2008 and 2010. The tax income target inaccessibility makes government was in debt to pay the expenses. The government burdened high tax interest. Tax interest rose from 27.1% in 2005 to 28.5% in 2011. On the other hand, subsidy dropped from 50.2% in 2005 to 46.5% in 2011. Subsidy cutting caused by the tax interest increasing showed that government could not welfare their people because the income was not addressed only for their people but for others whom Indonesia has debt.

We can conclude that tax management harms government because it reduces government income, increases debt interest, and reduces government capacity to welfare their people. So, government must monitor tax management practices in order to avoid tax income decreasing because of tax management.

Keywords: Tax Management, Government Income, Debt Interest, Subsidy


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How to Cite
WARDANI, Dewi Kusuma. MANAJEMEN PAJAK DIPANDANG DARI SISI FISKUS. Jurnal Akuntansi, [S.l.], v. 1, n. 1, p. 21 - 28, june 2013. ISSN 2540-9646. Available at: <>. Date accessed: 28 sep. 2022.

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