KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA: STUDI ANALISIS MASLAHAH MURSALAH

JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 193
Author(s):  
Heru Purwono
Keyword(s):  
Islamic Law ◽  
The State ◽  
Tax Law ◽  
Tax Administration ◽  
Research Approach ◽  
Islamic State ◽  
Legal Basis ◽  
Tax System ◽  
Tax Amnesty ◽  
Islamic View

The State of Indonesia is a State of Law, so in the case of the policy being made it must be based on the law. Fulfillment of the State’s treasury not using the concept of Islamic State such as zakat, but using taxes, whose legal basis is not derived from the Quran or Sunnah but based on the ijtihad scholars related tax law is based on the Qur’an and Sunnah. This journal study aims to find out how the policy of tax amnesty in indeneia is contrary to the constitution or not, and this writing will also describe how the Islamic view of tax forgiveness. This type of research is normative juridical and research approach is approach concept and approach of law. The results of this study indicate that tax forgiveness in Indonesia is not only for tax runners, but also for tax officials who are negligent in carrying out duties in taxes, tax amnesty is very useful to improve the tax system in Indonesia, tax administration and when viewed from the concept of Mashlahah (Islamic law), the forgiveness of taxes including Mashlahah Dharuriyah which can be useful for Hifzh al-Nafs (keeping soul), and Hifzh al-Mal (guarding the treasures) of all Indonesian people.<br />Negara Indonesia adalah Negara Hukum, maka dalam hal kebijakan yang dibuat harus berdasar pada hukum. Pemenuhan uang kas Negara bukan menggunakan konsep Negara Islam seperti zakat, tetapi menggunakan pajak, yang dasar hukumnya bukan berasal dari Quran atau Sunnah akan tetapi berdasarkan ijtihad para ulama terkait hukum pajak tersebut yang didasarkan pada Qur’an dan Sunnah. Penelitian jurnal ini bertujuan untuk mengetahui bagaimana kebijakan pengampunan pajak di indonesia apakah bertentangan dengan konstitusi atau tidak, dan penulisan ini juga akan mengurai bagaimana pandangan Islam terhadap pengampunan pajak. Jenis penelitian ini adalah yuridis normatif dan pendekatan penelitiannya adalah pendekatan konsep (satute approach) dan pendekatan undang-undang (statute approach). Hasil dari penelitian ini menunjukkan bahwa pengampunan pajak di Indonesia bukan hanya untuk para pelari pajak saja, akan tetapi juga untuk petugas pajak yang lalai dalam menjalankan tugas dalam menarik pajak, amnesty pajak sangat bermanfaat untuk memperbaiki system perpajakan di Indonesia, administrasi perpajakan dan jika dilihat dari konsep Mashlahah (hukum Islam), pengampunan pajak termasuk Mashlahah Dharuriyah yang dapat berguna untuk Hifzh al-Nafs (menjaga jiwa), dan Hifzh al-Mal (menjaga harta) seluruh rakyat Indonesia.

scholarly journals DEBATE OF ISLAM AND COUNTRIES IN THE CONSTITUANTE BOARD, 1956-1959

2019 ◽  
Vol 2 ◽  
pp. 155-174
Author(s):  
Heri Herdiawanto ◽  
Valina Singka Subekti
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Secondary Data ◽  
The State ◽  
Islamic State ◽  
Basic Group ◽  
Constituent Assembly ◽  
Library Research ◽  
The One ◽  
The Relationship

This study examines Hamka's political thinking about Islam and the State in the Basic State debate that took place in the Constituent Assembly 1956-1959. Hamka belongs to the basic group of defenders of the Islamic state with Mohammad Natsir in the Masyumi faction, fighting for Islamic law before other factions namely the Nationalists, Communists, Socialists, Catholics-Protestants and members of the Constituent Assembly who are not fractured. Specifically examines the issue of why Islam is fought for as a state basis by Hamka. and how Hamka thought about the relationship between Islam and the state. The research method used is a type of library research with literature studies or documents consisting of primary and secondary data and reinforced by interviews. The theory used in this study is the theory of religious relations (Islam) and the state. This study found the first, according to Hamka, the Islamic struggle as the basis of the state was as a continuation of the historical ideals of the Indonesian national movement. The second was found that the constituent debate was the repetition of Islamic and nationalist ideological debates in the formulation of the Jakarta Charter. Third, this study also found Hamka's view that the One and Only God Almighty means Tauhid or the concept of the Essence of Allah SWT. The implication of this research theory is to strengthen Islamic thinking legally formally, that is thinking that requires Islam formally plays a major role in state life. The conclusion is that Indonesian society is a heterogeneous society in terms of religion. This means that constitutionally the state recognizes the diversity of religions embraced by the Indonesian people and guarantees the freedom of every individual to embrace religion and realize the teachings he believes in all aspects of life. Hamka in the Constituent Assembly stated that the struggle to establish a state based on Islam rather than a secular state for Islamic groups was a continuation of the ideals of historical will.

scholarly journals Tensions and Transitions in the Muslim World

2006 ◽  
Vol 23 (2) ◽  
pp. 103-105
Author(s):  
Samer Abboud
Keyword(s):  
Middle East ◽  
Conceptual Development ◽  
Islamic Law ◽  
The State ◽  
Islamic State ◽  
Legal Reforms ◽  
Islamic Reform ◽  
Participatory Politics ◽  
Cultural Order ◽  
The One

Safi’s text interrogates the potential of Islamic reform movements to articulatea democratic and pluralistic politics throughout the Middle East and thebroader Islamic world. He begins by arguing that these reform movementsexert the greatest influence in determining the direction of sociopoliticalreforms in the Middle East, and, as a result, constitute a core movement fromwhich to understand and interpret the dynamics of the region’s cultural andsociopolitical reality. Furthermore, the author argues that in the contemporaryMiddle Eastern intellectual climate, Islamic reformists represent a synthesisbetween the opposing programs of moralist-Islamists on the one hand,and nationalist-secularists on the other. This synthesis constitutes the mostviable and realistic program for genuine reform and for developing a pluralisticsociety and participatory politics. In support of this thesis, Safi dividesthe text into nine chapters constituting four interrelated parts: “Democratizationand the Islamic State,” “Visions of Reform,” “Islamic Law and HumanRights,” and “Islam in a Global Cultural Order.”The first part poses the question of whether democracy and pluralism canflourish in a society in which Islamic law commands the majority’s allegiance.His answer is cautiously affirmative, as it depends on the rejuvenationof cultural and legal reforms grounded in a historical Muslim experience that offers the tools to transcend current political and cultural institutions.As such, both the secular state and Islamist movements preclude such arenewal: the former because its structures negate the possibility of pluralisticpolitics, and the latter because its merging of state structures with the communalstructure of the historical Shari`ah contradicts the nature of the Islamicpolity as established by the Prophet.These restrictions can be overcome through grounding the state in twopillars. First, this means severing the link between the state and the ummah,a separation necessary to ensure that the state and its institutions are nothijacked by particularistic interests or erected as obstructions to the Islamiccommunity’s spiritual and conceptual development. Such an Islamic state,which privileges the marshalling of state resources toward the Islamiccommunity’s spiritual goals, also has, as its second pillar, the concept of consensus(ijma` ). Classical jurists viewed this concept as the fundamentalprinciple that confers legitimacy upon the state. Therefore, the state gainsits legitimacy insofar as it reflects the ummah’s will ...

Transparency, Technology and Taxation

2016 ◽  
pp. 11-29 ◽  
Author(s):  
Richard M. Bird
Keyword(s):  
Information Technology ◽  
The State ◽  
Tax Administration ◽  
Trust In Government ◽  
Tax System ◽  
State And Society ◽  
Role Of Information

Taxes and tax administration are important. Taxation is one of the main interfaces between state and society: how a tax system is administered may affect not only its yield, its incidence, and its efficiency but also the state itself. Taxation that is widely perceived to be unfair and administered capriciously and corruptly may not only bring the tax system into disrepute but weaken trust in government and even the legitimacy of the state. This paper discusses two important aspects of taxation – its ‘transparency' and the increasingly important role of information technology (IT) in tax administration, as well as how these two topics relate to the broader issues just mentioned.

TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION

2021 ◽  
Vol 2 (2) ◽  
pp. 136-142
Author(s):  
N. A. NAZAROVA ◽  
Keyword(s):  
Social Development ◽  
State Policy ◽  
The State ◽  
Significant Part ◽  
Tax Burden ◽  
Legal Basis ◽  
State Budget ◽  
Tax System ◽  
Economic Entity ◽  
Direction Of Movement

The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for using its services. For this, it is advisable to use the estimated indicator "tax burden". In addition to organizations, the tax burden is also calculated by the tax authorities to control the activities of taxpayers. It is important for the state to monitor both the direction of movement of tax flows and the fact of their receipt into the country's budget, taking into account the financial and economic capabilities of taxpayers, since tax revenues form a significant part of the federal and consoli-dated budget revenues.

Buoyancy Estimates of Malaysia's Tax System 1961 – 1998

2020 ◽  
Author(s):  
Jeyapalan Kasipillai ◽  
Muszafarshah Mohd. Mustafa
Keyword(s):  
Income Growth ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Administration ◽  
Consumption Tax ◽  
Tax System ◽  
Change Over Time ◽  
Indirect Taxes ◽  
Over Time

Several criteria are used to determine a 'good tax system' and they include administrative feasibility, ensuring burden of tax is spread fairly among taxpayers and tax buoyancy. Tax buoyancy measures the responsiveness of tax revenue to income growth. Previous studies have assumed a constant buoyancy estimate for the period under study and hence applied a double-log tax model (Mansfield, 1972; Choudhry, 1975; Byrne, 1983). In practice, however, tax buoyancies may change over time due to inflation, changing tax bases, improved tax administration and stricter enforcement of tax law by revenue authorities.   This study uses the Box-Cox tax model which allows the determination of inter-temporal tax buoyancies for the period 1961-1998. The results obtained revealed a steady decline in buoyancy estimates of less than one for both direct and indirect taxes implying inefficiencies in the tax system. Suggestions are made to revamp the current tax system by integrating existing indirect taxes such as sales and service tax into a single broad-based consumption tax.

scholarly journals Islamic View of Women Leadership as Head of the State: A Critical Analysis

2012 ◽  
pp. 195-205
Author(s):  
Mohammad Elius
Keyword(s):  
Industrial Revolution ◽  
The State ◽  
Legal Rights ◽  
Islamic State ◽  
Crucial Point ◽  
Economic Rights ◽  
The Arts ◽  
The Holy Quran ◽  
The Subject ◽  
Islamic View

Since the beginning of the industrial revolution in the West, women have been given certain social, political and economic rights after decades of struggle which Islam had confirmed unequivocally fourteen hundred years ago. Islam has clarified the legal rights and obligations of both men and women in such a balanced way that women cannot complain about their weakness or inferiority and men cannot claim their superiority over women. But this position of women has been the subject to repeated controversy because of the misinterpretations of issues regarding women in our society. This paper deals with a very crucial point, women as head of the state in a Muslim/Islamic state in the light of the Holy Quran and the traditions of Prophet Muhammad (Peace be upon him). An attempt has been made to find out the real position of women vis-à-vis the concept of leadership in Islam as objectively as possible to reach a balanced view. Before initiating the discussion on the main topic, that is, the leadership by women, we will give a brief description of women’s position in society and their participation in public life. DOI: http://dx.doi.org/10.3329/afj.v4i0.12941 The Arts Faculty Journal Vol.4 July 2010-June 2011 pp.195-205

scholarly journals Caliphates and Juntas: Ottoman Legacies in Today's Controversies over Religion and State in the Arab World

2018 ◽  
Vol 42 (4) ◽  
pp. 797-810
Author(s):  
Juan Cole
Keyword(s):  
Islamic Law ◽  
Arab World ◽  
Political Islam ◽  
The State ◽  
The Other ◽  
Islamic State ◽  
Officer Corps ◽  
Multiethnic States ◽  
The Muslim Brotherhood ◽  
Religion And State

Egypt and Iraq display contrasting policies in the relationship between state and religion. Egypt's nationalist officer corps has subordinated political Islam, stigmatized the Muslim Brotherhood, and bended clerics to its will. While Arab Iraq presents two models, both hold a similar stance on religion: one an elected, parliamentary government dominated by political Islam and Shiite clerics; the other a theocratic Sunni caliphate of the Islamic State of Iraq and the Levant. Egypt and Iraq are heirs to two differing Ottoman solutions to the problem of religion-state relations, the legacy of which is often overlooked. The most prevalent model subordinates clergy and religion to the state in the tradition of Mehmet I. This model is characteristic of the empire in its glory years and would have been recognized by Suleyman the Magnificent. In the other model, the late-nineteenth- and early-twentieth-century Hamidian caliphate, the head of state claimed temporal and religious authority to combat colonial penetration. Neither Ottoman nor colonial norms of governance, nor nationalist states succeeding them, developed methods to deal with multiethnic states or avoid a tyranny of the majority. Unlike the modernizing Ottoman caliphate, however, the caliphates of Mulla Omar and Ibrahim al-Samarra'i display a literalist reading of sharia and a ruthless disregard of humane prohibitions in mainstream Islamic law against killing innocents. Of the two models, the likely victor is the state-centric subordination of religion because latter-day caliphates have flourished only briefly as radical and sectarian movements in rugged territories where power vacuums existed.

scholarly journals СОЦІАЛЬНО-ВІДПОВІДАЛЬНІ АСПЕКТИ АДМІНІСТРУВАННЯ ПОДАТКІВ: ВАЖЕЛІ ПРОТИДІЇ УХИЛЕННЮ ВІД ОПОДАТКУВАННЯ

2021 ◽  
pp. 39-47
Author(s):  
Ганна Сергіївна Ліхоносова ◽  
Катерина Романівна Мартиненко
Keyword(s):  
Informal Sector ◽  
Informal Economy ◽  
Tax Evasion ◽  
The State ◽  
Practical Significance ◽  
Tax Administration ◽  
Socially Responsible ◽  
Tax System ◽  
Independent Analysis ◽  
The Stability

No country in the world, no matter how hard it tries, could not, cannot and will not be able to get rid of the informal economy. The reality is that today, according to various experts, from one third to more than half of Ukraine's GDP is created in the informal sector of the economy. The informal economy in Ukraine is not a separate phenomenon, but the result of a systemic economic crisis, it affects all areas of economic activity, including the efficiency of the tax system, which in turn affects the stability and power of the state. For its part, one of the signs of the effectiveness of the tax system is the scale of the use of tax evasion schemes. The purpose of the article is to study the processes of tax administration from the standpoint of providing socially responsible service of the state fiscal service of Ukraine, the use of levers to combat tax evasion, provide recommendations for reducing the informal sector and the main schemes of tax evasion in Ukraine. The subject of the study is the informal sector and methods of preventing one of the consequences - tax evasion. Methods used in the study: systems analysis, economic and statistical methods, information processing, the method of logical generalization of results, expert assessments, etc. Presenting main material. The article examines the main trends in employment in the informal sector of the national economy. The essence of the concept of tax evasion and the reasons for it were revealed. The most common schemes as a result of which the budget of Ukraine suffers the greatest losses are indicated, during which proposals to improve tax administration as a significant lever for minimizing tax offenses in the field of tax evasion within the informal sector of the economy were identified. The practical significance of the obtained results lies in the possibility of using the developed recommendations for independent analysis of the economic situation in Ukraine. Conclusions and further prospects of the study. An analysis of various tax evasion mechanisms has shown that most of them are due to lack of control by fiscal authorities, weak level of development of the system of electronic administration of goods and funds between businesses and the inability to properly calculate and pay taxes. Therefore, from the proposed recommendations to reduce the amount and loss of the budget from tax evasion schemes within the informal sector of the economy, we can highlight that consistency is key. First of all, according to the priorities arising from the current rating, these are measures aimed at combating aggressive tax planning. This should be followed by the completion of VAT administration reform and, importantly, a further significant reduction in the share of the state, which should provide fiscal space for a significant reduction in income tax and abolition of labor tax, but this takes more time due to various problems in the country.

scholarly journals Paradigma Formalisasi Hukum Islam di Indonesia

2012 ◽  
Vol 12 (1) ◽  
Author(s):  
Rahmatunnair Rahmatunnair
Keyword(s):  
Islamic Law ◽  
The State ◽  
Islamic State ◽  
Constitutional State ◽  
Constitutional System

Abstract: Formalization of an Islamic Law Paradigm in Indonesia. Formalization of Islamic law in Indonesia in principle is an effort of transformation of substantive values of Islamic Law within the system of National law. Indonesia is a constitutional state, so the formalization of Islamic law must refer to the constitution of the state. Therefore, the transformative paradigm of the means of formalization of Islamic law within the constitutional system is an appropriate choice and provides for broader prospects. Thus, the formalization of Islamic law in formal symbolic manner, especially in an effort to establish an Indonesian Islamic State, will only undergo distortions and will not provide benefits for the Islamic community in Indonesia.Keywords: formalization, Islamic law, national constitutionAbstrak: Paradigma Formalisasi Hukum Islam di Indonesia. Formalisasi hukum Islam di Indonesia pada prinsipnya merupakan upaya transformasi nilai-nilai subtanstif hukum Islam dalam sistem hukum Nasional. Indonesia adalah negara hukum, sehingga formalisasi hukum Islam mesti mengacu pada hukum negara. Oleh karena itu, paradigma transformatif bagi upaya formalisasi hukum Islam dalam sistem hukum Nasional adalah pilihan yang tepat dan memberikan prospek yang lebih besar. Dengan demikian, formalisasi hukum Islam secara formal simbolik apalagi dengan upaya mendirikan negara Islam Indonesia, hanya akan mengalami distorsi dan tidak banyak memberikan kebaikan bagi umat Islam Indonesia.Kata Kunci: formalisasi, hukum Islam, hukum NasionalDOI: 10.15408/ajis.v12i1.984

scholarly journals Applications of Blockchain in Taxation: New Administrative Opportunities

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 442-452
Author(s):  
Larisa Petrovna Grundel ◽  
Irina Aleksandrovna Zhuravleva ◽  
Olga Valentinovna Mandroshchenko ◽  
Anastasia Viktorovna Kniazeva ◽  
Yulia Yurevna Kosenkova
Keyword(s):  
Cost Effectiveness ◽  
Transaction Costs ◽  
Transfer Pricing ◽  
Fraud Detection ◽  
The State ◽  
Tax Administration ◽  
Smart Contracts ◽  
Tax System ◽  
Blockchain Technology ◽  
Data Structuring

The purpose of this article is to consider the prospects of using blockchain technology in taxation. The article discusses the essence of blockchain and its possible implementation in the tax system. The study focuses on the benefits of blockchain as one of the most promising methods of improving and simultaneously simplifying the tax system for both the state and taxpayers. The main focus of the study was on the specifics of the implementation of blockchain in tax administration, for example, data structuring, cost-effectiveness, security (fraud detection), decentralized accounting technology (transparency), verification of transfer pricing, and the use of smart contracts. Blockchain can reconstruct accounting and automate the method of payments, transfers, and asset accounting. In the conclusions, the authors identify such potential advantages of implementing blockchain in tax administration as reducing transaction costs, faster, more transparent, and efficient taxation function.

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