Effect of Hpp Law on Income Tax and Efforts for Efficient Tax Burden

Taxes are the largest source of state revenue to support the plan to build the state sustainably. Taxes are one of the tools used by the government in achieving the goal of obtaining payments both directly and indirectly from the community; for this reason, it is necessary to have awareness from the public of their tax obligations because the taxes collected are used for the benefit of and finance routine expenses as well as social and economic development of the community. That there is a difference in interest regarding taxes between the government and taxpayers because paying taxes means reducing the financial ability of taxpayers. Indonesia implements a Self Assessment Tax System, where each taxpayer is given the trust to register himself, calculate his tax debt, and report the results of his tax calculation. The issue of taxation in Indonesia has grown with the times. If we look at and study carefully, the old tax provisions are still not to the Indonesian people's socioeconomic life level. The old taxation system has not been able to move all layers of tax subjects who have a role as a source of domestic energy that is indispensable for realizing the continuity and improvement of national development. Because the scope of the field of taxation is getting wider, it is necessary to renew (reform) the tax regulation itself. One of the renewals of tax regulations is the creation of Law No 7/2021 concerning Harmonization of Tax Regulations (HPP Law)."