The recent debate between so-called perintis (pioneers) and pewaris (the right Indonesian term is ahli waris/heirs) has captured the attention of millions online. In the simplest terms, pioneers are those who start from scratch, building their future from the ground up. Heirs begin with resources already in place, enjoying advantages passed down from previous generations. At first glance, it might look like witty banter. But in fact, what we are witnessing is a product of structural inequalities.
Our society is split not only by the correct manner to enjoy a bowl of porridge, but also by unequal starting points. For every family working three jobs to keep their children in a public school, thereβs another whose children graduate from private school and step straight into leadership roles. This gap, without deliberate intervention, tends to widen over time. And this is where taxes can play a significant role.
Taxes are often viewed narrowly, as an obligation or a burden. But in reality, they are the collective agreement to pool resources for shared goals. Every rupiah collected is a resource that can be directed to dismantle the barriers that keep pioneers and heirs on such different paths. In this case, how revenue is allocated is as important as the revenue itself. It determines whether the system reinforces privilege or levels the playing field.
Education is a prime example. High-quality schools and universities are often concentrated in cities, accessible to families who can afford them. Tax-funded scholarships, teacher training programs, and subsidies for schools in remote areas are critical for ensuring that a childβs postcode does not dictate their prospects. Likewise, public investment in vocational training, financed by taxes, equips job seekers with market-ready skills, giving them a fighting chance against those who inherited both capital and connections.
Business opportunities also reflect the inequality between pioneers and heirs. Those with family wealth can take risks, absorb losses, and start over. Those without must often abandon their ideas for lack of financing. Here, tax revenue plays a transformative role, such as funding low-interest credit schemes. These programs, accompanied by social protection systems, give pioneers the financial breathing room to innovate, compete, and grow.
Infrastructure is another major recipient of tax allocations and has enormous impacts. Roads, ports, and digital networks funded by public revenue reduce the logistical costs that isolate rural communities from national and global markets. When infrastructure is equitably distributed, a farmer in a remote village can sell produce directly to urban consumers, a local artisan can access e-commerce platforms, and small manufacturers can join larger supply chains.
The design of the tax system defines its redistribution function. Progressive taxation ensures that those who have benefited most from the system contribute proportionately more to sustaining it. This does not mean penalizing success. It means we, as a society, realize that inherited advantages come with a responsibility to the broader community. At the same time, targeted tax incentives can guide private investment into underserved areas, multiplying the impact of public spending.
One element often overlooked in this redistribution conversation is inheritance tax. While income tax addresses annual earnings, it does little to prevent the accumulation of wealth across generations. Without an inheritance tax, the gap between pioneers and heirs risks becoming self-perpetuating, as assets and privileges are transferred without limit or contribution back to society. Properly designed, with high thresholds to protect middle-class families and strong enforcement to prevent avoidance, inheritance tax can serve as a fair way to ensure that extraordinary, unearned windfalls help finance opportunities for others, rather than deepen existing divides.
In recent years, Indonesia has been trying to step toward this direction. Tax reforms have expanded the base, reduced leakages, and improved compliance through digitization. Revenue has been increasingly directed toward infrastructure outside major economic hubs, toward social assistance programs that protect the most vulnerable, and toward skills development initiatives that align with market demands. These are early but meaningful moves toward making the tax budget a true instrument of social equity.
The challenge now is sustaining this momentum while strengthening public trust. People are more willing to pay taxes when they can see the return in their own communities. Transparency in how tax revenue is spent is therefore not just a governance principle, but a foundation for compliance and collective commitment.
The terms βpioneerβ and βheirβ will not vanish from our vocabulary anytime soon. But they do not have to remain fixed as symbols of inequality. Through fair, progressive, and transparent tax policies, and through a budget that prioritizes equal opportunity, we can ensure that both pioneers and heirs succeed not by the fortune of birth, but by the merit of their ideas and effort. That is the promise of tax revenue well spent, a promise that can turn an online debate into a shared national achievement.