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(Universitas Islam Negeri Sumatera Utara, Medan, Indonesia, Indonesia)*corresponding author
AbstractLatar belakang penelitian ini adalah dilema kebijakan fiskal di Indonesia pada tahun 2026 antara penguatan penerimaan negara dan pemeliharaan kepercayaan publik dalam sistem perpajakan self-assessment, khususnya setelah diterbitkannya Surat Edaran Direktorat Jenderal Pajak Nomor SE-8/PJ/2026 yang memfasilitasi koordinasi dengan Tentara Nasional Indonesia (TNI) dalam pengawasan perpajakan. Penelitian ini mengkaji implikasi politik, kelembagaan, dan tata kelola dari keterlibatan militer dalam administrasi perpajakan sipil. Metode yang digunakan adalah pendekatan kualitatif studi kasus, dengan analisis dokumen, studi pustaka, dan analisis tematik dalam kerangka Slippery Slope Framework, kapasitas negara, hubungan sipil–militer, dan good governance. Temuan utama menunjukkan bahwa meskipun koordinasi antarlembaga dapat memperkuat kapasitas administratif, hal tersebut berpotensi menimbulkan ketegangan terkait kepatuhan pajak sukarela, supremasi sipil, kepastian hukum, akuntabilitas, dan legitimasi fiskal. Kontribusi penelitian ini adalah kerangka analitis terintegrasi yang menghubungkan pengawasan perpajakan, good governance, kepercayaan publik, ketidakpastian kelembagaan, sentimen pasar, dan daya saing investasi. Implikasinya adalah kebijakan perpajakan harus mengutamakan kejelasan hukum, akuntabilitas kelembagaan, perlindungan wajib pajak, dan kepatuhan sukarela untuk memastikan tata kelola fiskal yang berkelanjutan dan kepercayaan publik.
KeywordsFiscal Policy; Self-Assessment; Civil–Military Relations; Fiscal Legitimacy
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DOIhttps://doi.org/10.31604/jim.v10i4.2026.2578-2592 |
Article metrics10.31604/jim.v10i4.2026.2578-2592 Abstract views : 0 | PDF views : 0 |
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