The Influence of Tax Regulation in Sharia Financial Institutions: Ibn Khaldun's Perspective
Article Sidebar
Main Article Content
Abstract
Indonesia, with the majority of its population being Muslim, has great potential in the development of the Islamic financial sector. However, in terms of tax management, there are still obstacles that hinder the growth of this sector, such as the application of taxes on several Sharia products, including murabahah and ijarah. This study aims to analyze the influence of tax regulations imposed by the government on the development of Islamic financial institutions in Indonesia. The methodology used is descriptive qualitative, which involves a conceptual review of secondary data through literature studies from books, journals, theses, and online sources, as well as a descriptive analytical approach. The results of the study show that the application of profit sharing in Islamic banking is often equated with interest in conventional banking, which causes problems in the application of taxes. According to Ibn Khaldun's view, the ideal tax collection is one that fulfills the principles of justice and goodness, so that people feel obedient and willing to pay taxes.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Metode Penelitian Kualitatif Studi Pustaka. Edumaspul: Jurnal Pendidikan, 6(1), 974–980. https://doi.org/10.33487/edumaspul.v6i1.3394
Andika, Aldi, & annisa. (2020). Sistem Keuangan Syariah yang Inklusif dan Universal, Ini Pandangan Non-Muslim. KNEKS.Co.Id.
Aqmarina, F., & Khoiri, F. I. (2020). Peran Pajak Sebagai Instrumen Kebijakan Fiskal dalam Mengantisipasi Krisis Ekonomi Pada Masa Pandemi Covid-19. FINANSIA: Jurnal Akuntansi Dan Perbankan Syariah, 03(02), 255–274.
Ghazali. (2015). Pajak dalam Perspektif Hukum Islam dan Hukum Positif. Muamalah Jurnal Hukum Ekonomi Syariah VII, 1, 1–200.
Gultom, S. A., Pandapotan, P., Abd. Majid, M. S., Marliyah, M., & Handayani, R. (2022). Tantangan Regulasi Keuangan Bagi Perkembangan Perbankan Islam: Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(5), 1309–1326. https://doi.org/10.47467/alkharaj.v4i5.928
Islahi, A. A. (2015). Ibn Khaldun ’ s Theory of Taxation and Its Relevance Today Ibn Khaldun ’ s Theory of Taxation and Its Relevance Today. Turkish Journal of Islamic Economics, 1–1000.
Kemenkeu. (2017). Analisis Pemberian Insentif Perpajakan pada Produk Keuangan Syariah : Studi pada Sukuk Korporasi. Https://Fiskal.Kemenkeu.Go.Id/Kajian/2017/06/21/181347312508103-Analisis-Pemberian-Insentif-Perpajakan-Pada-Produk-Keuangan-Syariah-Studi-Pada-Sukuk-Korporasi.
Khairil Henry, Arridho Abduh, S. S. E. P. (2020). Prinsip Pemungutan Pajak Ibnu Khaldun Dalam Perspektif Perpajakan Modern. The Journal of Taxation: Tax Center, 1(2).
Khaldun, I. (2001). Ibnu Khaldun Mukaddimah (TERJEMEHAN). Pustaka Al-Kautsar.
Kholis, Nu. (2018). Perpajakan di Indonesia dalam Perspektif Hukum Ekonomi Islam. Jurnal Ekbisi, 5(1).
Komite Nasional Keuangan Syariah. (2019). Kajian Akademis : Pengaturan Perpajakan dalam Perbankan Syariah.
Mardiasmo. (2019). Perpajakan. ANDI.
Muhammad Shabri Abdul Majid. (2014). Regulasi Perbankan Syariah: Studi Komparatif antara Malaysia dan Indonesia. Media Syariah, XVI(1), 231–254.
Mustaqiem. (2014). Perpajakan dalam Konteks Teori dan Hukum Pajak di Indonesia. Buku Litera Yogyakarta.
Niru Anita Sinaga. (2016). Pemungutan pajak dan permasalahannya di indonesia. Jurnal Ilmiah Hukum Dirgantara, 7(1), 142–157.
Ronald Rulindo, Luqyan Tamanni, K. H. (2019). Pengaturan Perpajakan dalam Perbankan Syariah (K. N. K. Syariah (ed.); Desember 2).
Safitri, R., & Rianti, R. (2024). Penerapan Prinsip Ekonomi Islam Dalam Sistem Keuangan Moneter. Triwirka:Jurnal Multidisiplin Ilmu Sosial, 03(05), 1–14.
Silalahi, W. (2020). Penataan Regulasi Berkualitas Dalam Rangka Terjaminnya Supremasi Hukum. Jurnal Hukum Progresif, 8(1), 56–66. https://doi.org/10.14710/hp.8.1.56-66
Statistik, B. P. (2024). Agama Di Indonesia. Badan Pusat Statistik Kota Samarinda.
Syamsudin, M. (2020). Pajak dalam Pandangan Hukum Islam. Bincang Syariah. https://bincangsyariah.com/kolom/
Taufik kurachman. (2021). Identifikasi Potensi Pajak Penghasilan Atas Transaksi-Transaksi Bisnis Usaha Perbankan Syariah. Jurnal Pajak Dan Bisnis, 2(1), 82–99.
Utami, K. S. P. (2019). Konsep Pajak dalam Perspektif Islam.
Waruwu, M. (2023). Pendekatan Penelitian Pendidikan: Metode Penelitian Kualitatif, Metode Penelitian Kuantitatif dan Metode Penelitian Kombinasi (Mixed Method). Jurnal Pendidikan Tambusai , 7(1), 2896–2910.