Abstract

Edi Slamet Irianto.

Indonesia as a country that has just started its tradition of political life with a democratic system certainly requires global intervention. It is necessary to involve liberal concepts that will be the means for the creation of a democratic political system. Avoiding choosing such a system will have serious economic and political consequences because the countries that support this ideology are the countries that control the world economy. This paper seeks to investigate with a systematic approach, democratization of tax reform in the Indonesian experience. By describing the dynamics of development and theoretical studies on taxation and democracy, the results of the study state that the idea of democratic taxation is important to put forward for the more open the political climate and the development of free markets and increasing public political awareness demands transparency in tax management, for strengthening a democratic economic system. The implications are then discussed.