Implementation Of Additional Tax Collection (Opsen) On Regional Taxes As A Mechanism For Increasing State Revenue And Income Reviewed From Applicable Legislation

Abstract

The tax sector has a dominant role as the government's fiscal instrument in realizing social welfare. It is because the tax sector is still in the top position as a source of state revenue and revenue. It becomes relevant if the government continues to extensify the collection and calculation of taxes and adds new types of taxes. Thus, state income remains stable and increases. However, this extensification creates problems in society which have the potential to create double taxes and increase the burden of taxes that must be paid, one of which is the regional tax opsen. This research uses a normative juridical approach with a descriptive-analytic type by examining secondary sources as primary data. This research aims to explain the relevance of regional tax opsen for the burden of taxes on taxpayers in Indonesia.