Tax is one source of state revenue, even though it functions to develop the country, the implications of changing tax rates that are too high will kill small and medium entrepreneurs and also kill investors, for example, if crypto taxes are too high, buyers will be subject to VAT while selling will be subject to Income Tax. even though the sales price is below the purchase price (loss). On ready-to-eat food or in restaurants, VAT will be added to the purchase price paid by consumers. Small entrepreneurs will suffer even more because net profits will be subject to large income taxes. The government’s arbitrariness in increasing tax rates will cause great misery to the people.