Keywords:
Constitution, Economic Inequality, National Development, Rule Of Law, TaxationAbstract
Based on Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, the state affirms itself as a rule of law, meaning that all aspects of national and state life, including national development, must be grounded in law. National development aims to improve the quality of life of the people toward equitable welfare, guided by Pancasila and the 1945 Constitution. Taxation holds a strategic position as the main source of state revenue, used to finance infrastructure, education, health, and other public services. However, the realization of tax revenue is often disproportionate to development needs due to low taxpayer compliance, limited public awareness, and practices of tax avoidance and budget misuse. This condition widens socio-economic inequality, so that taxation, which should serve as an instrument of redistribution, may instead trigger greater disparity. Therefore, strengthening regulation, enhancing legal awareness, and improving transparent tax governance are essential to support sustainable national development in Indonesia.
