Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance

I Kadek Anca Liana ; Ida Bagus Putu Cleo Davaputra Gosita
Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu... 📅 2026 Vol 3, No 1 🔗 DOI: 10.62383/konsensus.v3i1.1519
Abstract
Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.
Keywords
Transparency; Accountability; Taxation; Good Governance; Fiscal Inequalit
How to Cite

I Kadek Anca Liana & Ida Bagus Putu Cleo Davaputra Gosita (2026). Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance. Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi, 3(1). https://doi.org/10.62383/konsensus.v3i1.1519

I Kadek Anca Liana; Ida Bagus Putu Cleo Davaputra Gosita, "Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance," Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi, vol. 3, no. 1, 2026.

I Kadek Anca Liana; Ida Bagus Putu Cleo Davaputra Gosita. "Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance." Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi, vol. 3, no. 1, 2026.

I Kadek Anca Liana; Ida Bagus Putu Cleo Davaputra Gosita. "Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance." Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 3, no. 1 (2026).

I Kadek Anca Liana & Ida Bagus Putu Cleo Davaputra Gosita (2026) 'Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance', Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi, 3(1). doi: 10.62383/konsensus.v3i1.1519.

I Kadek Anca Liana; Ida Bagus Putu Cleo Davaputra Gosita. Ketimpangan Transparansi dalam Pengelolaan Pajak: Analisis Prinsip Akuntabilitas dan Transparansi dalam Good Governance. Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi. 2026;3(1).

Artikel Terkait

Peran Pembelajaran Pendidikan Kewarganegaraan di Lingkungan Sekolah dalam Membentuk Karakter Siswa yang Berakhlak, Berwawasan Kebangsaan dan Cinta Tanah Air

Irpan Irpan; Syamzaimar Syamzaimar

First to File versus First to Use: Kajian Perlindungan Merek dalam Sengketa GoTo Gojek Tokopedia dan PT Terbit.

Nanakarani Priatma

Batas Perlindungan Hukum Bagi Civilian Combatants dalam Perspektif Hukum Humaniter Internasional

Putu Fairnanda Sastra Devi; Dewa Gede Sudika Mangku; Ni Putu Rai Yuliartini

Parlemen Daerah Tanpa Anggota: Legislative Vacuum di Balik Putusan MK Nomor 135/PUU-XXII/2024

Seni Kamalia Rizki Fathullah; Ni Ketut Sari Adnyani

Eksekusi Putusan Perdata Pasca Mediasi Elektronik Gagal: Penyebab dan Solusi Normatif menurut PERMA No. 3 Tahun 2022

Muhammad Dhimas Khoirul Alam; Ruben Theofilus Chrysostomus; Anggi Sri Haryati Simarmata

Efektivitas Kerja Sama Local Currency Settlement (LCS) dalam Mendukung Stabilitas Perdagangan Intra-ASEAN

Gratiana Manik; Laura Mairenza Efendes; Tia Putri Yundaris; Indri Melati; Wella Dwi Arianti
Tren Sitasi Jurnal