Kebijakan Pajak di Indonesia Dalam Perspektif Ekonomi Islam

Abstract

Abstarct: This research is descriptive-qualitative research by examining the concept of tax in the concept of Islamic economics, how Islamic values ​​are applied in the taxation system in Indonesia. This research uses a literature study method by collecting theoretical studies about taxes and phenomena in their application. Based on research results supported by the data and information previously presented, it is concluded that the concept of tax in Islam historically existed during the time of the Prophet and his companions under the names kharaj and jizyah, but was only obligatory for non-Muslims living in Muslim areas. In Indonesia today, taxes are also mandatory for Muslims whose aim is for the common good. Therefore, in Indonesia taxes are legally regulated and binding. The application of Islamic values ​​in the Taxation System, among other things, is required by Allah SWT, the object is property, the subject is Muslims, the aim is only to finance the needs of Muslims, and is applied only because of emergency conditions.