This study aims to examine the impact of tax reform on taxpayer compliance levels in Indonesia. Using a normative juridical method, this study analyzes current tax laws and policies in Indonesia. The primary focus is on changes to the tax system, including administrative aspects, tax rates, and reporting mechanisms. The analysis was conducted on tax compliance data before and after the implementation of the tax reform. The results indicate that the tax reform has had a significant impact on improving taxpayer compliance. This is particularly evident in the increased efficiency of tax administration processes and the simplification of procedures. This study also identifies several challenges, such as the need to increase tax awareness and strengthen the tax law enforcement system. This study provides recommendations for strengthening tax reform strategies to achieve the goals of optimizing tax revenue and taxpayer compliance in Indonesia.
Peter et al. (Sun,) studied this question.