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SISTEM REGULASI DAN KEBIJAKAN PERPAJAKAN DI INDONESIA PERSPEKTIF EKONOMI ISLAM

PROFIT: Jurnal Kajian Ekonomi dan Perbankan Syariah

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Title SISTEM REGULASI DAN KEBIJAKAN PERPAJAKAN DI INDONESIA PERSPEKTIF EKONOMI ISLAM
 
Creator Wartoyo, Wartoyo
 
Description Tax is a fiscal instrument in macroeconomic theory that can be used by the government to make funding (budgetary function) and regulation (regurelend function) in overcoming economic turmoil that always occurs in a country. The taxation system in Indonesia continues to change to adjust to the conditions and economic trends that occur in the world, so it is not surprising that there have been several tax reforms, including the birth of the Final PPH policy, Sunset Policy and Tax Amnesty. The goal is nothing but to adjust the needs of the rules to the real conditions that occur in the world economy and also in society so that state revenues from the tax sector can be fulfilled and in accordance with the targets mandated by the APBN. In Islamic economics itself tax is not something foreign, because it has been practiced since the beginning of Islamic rule where there were various kinds of taxes applied such as zakat, kharaj, khums, jizyah and so on. in the dialectic of taxes and alms there are two thoughts that arise, first is that which punishes taxes as zakat and second is that which still distinguishes the two. This difference has basically found a meeting point with the integration of zakat as a tax deduction that can be accepted by all levels of society in Indonesia.
 
Publisher Nurul Jadid University
 
Contributor
 
Date 2019-06-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unuja.ac.id/index.php/profit/article/view/541
10.33650/profit.v3i1.541
 
Source JURNAL PROFIT; Vol 3, No 1 (2019): MANAJEMEN DAN PRODUK HALAL; 71-97
PROFIT: Jurnal Kajian Ekonomi dan Perbankan Syariah; Vol 3, No 1 (2019): MANAJEMEN DAN PRODUK HALAL; 71-97
JURNAL PROFIT; Vol 3, No 1 (2019): MANAJEMEN DAN PRODUK HALAL; 71-97
2597-9434
2685-4309
10.33650/profit.v3i1
 
Language eng
 
Relation https://ejournal.unuja.ac.id/index.php/profit/article/view/541/368
 
Rights Copyright (c) 2019 Wartoyo Wartoyo
https://creativecommons.org/licenses/by-nc-sa/4.0