IJSRP, Volume 11, Issue 2, February 2021 Edition [ISSN 2250-3153]
Tax revenue has tended to be stagnant in the last five years and even decreased in Indonesias reform process for the last 17 years. Tax reform in Indonesia was started in 1983 by introducing the principle of self-assessment. Tax reform has saved Indonesias fiscal condition, especially when the oil and gas sector can no longer be expected to support state revenues. In historical records, Indonesia has carried out 6 (six) tax reforms. The purpose of reforming and reforming taxation regulations is to increase tax revenue improving tax regulation and administration, utilizing information technology to create an integrated system. The main problem of taxation is the level of compliance of taxpayers in Indonesia, which still needs to be improved; the level of compliance of individual taxpayers in Indonesia is still deficient. It is time for the Government to expand the tax base and reduce the corporate tax burden, which has been the backbone of State revenue.