MAKSIMALISASI LABA DALAM PERSPEKTIF EKONOMI ISLAM: STUDI ANALISIS PADA PRAKTIK OPERASIONAL BANK SYARIAH INDONESIA (BSI)

Abstract

Tax reform in Indonesia is a strategic effort to strengthen the national financial system through improvements in regulation, institutional structure, and the digitalization of tax administration. This article examines the reform of the General Provisions and Tax Procedures Law (UU KUP) aimed at establishing an efficient and transparent tax system. This study employs a descriptive qualitative approach using library research methods, based on legal sources, academic journals, and official data from tax authorities. The findings reveal that substantial changes in the UU KUP—such as the simplification of administrative sanctions, integration of data using the national identification number (NIK), and digitalization of tax services—have contributed to improved efficiency and transparency. However, challenges related to digital infrastructure, tax literacy, and inter-agency coordination remain as obstacles to implementation. Therefore, synergy among regulatory reform, human resource strengthening, and public participation is essential to ensure the successful transformation of the national tax system.