AKSI BOIKOT PAJAK MENURUT HUKUM ISLAM
| Main Author: | Purkon, Arip |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta
, 2014
|
| Online Access: |
http://journal.uinjkt.ac.id/index.php/salam/article/view/1529 http://journal.uinjkt.ac.id/index.php/salam/article/view/1529/1285 http://journal.uinjkt.ac.id/index.php/salam/article/downloadSuppFile/1529/105 |
Daftar Isi:
- Abstract: Tax Boycott According to Islamic law. Taxes are the largest source of state revenue. Budget development and government operations have a heavy reliance on taxes. However, in tax management is often found in cases involving criminal tax among other tax officials. This has led to the decline in public confidence in the tax administration and thus creating a discourse of boycott taxes. This tax boycott called by various groups, individuals, community leaders, Non Governmental Organizations (NGOs) to religious organizations. This paper discusses the boycott of the tax according to Islamic law. The first thing to be discussed is how the legality of the tax and the historical development of various charges in Islam. A study on the boycott taxes according to Islamic law is used mursalah mashlahah theory and sadd al-dzari'ah. Keywords: Taxation, Islamic Law, Mashlahat, Sadd al-dzari'ah, State Abstrak: Aksi Boikot Pajak Menurut Hukum Islam. Pajak merupakan sumber pendapatan negara terbesar. Anggaran pembangunan dan operasional pemerintahan mempunyai ketergantungan yang besar pada pajak. Namun dalam pengelolaan pajak seringkali ditemukan kasus pidana pajak yang melibatkan antara lain pegawai pajak. Hal ini menimbulkan turunnya kepercayaan publik terhadap pengelolaan pajak sehingga lahirlah wacana aksi boikot pajak. Aksi boikot pajak ini diserukan oleh berbagai kalangan, baik individu, tokoh masyarakat, Lembaga Swadaya Masyarakat (LSM) sampai organisasi keagamaan. Tulisan ini membahas aksi boikot pajak tersebut menurut hukum Islam. Hal pertama yang dibahas adalah bagaimana legalitas pajak dan sejarah perkembangan berbagai pungutan di dalam Islam. Kajian tentang aksi boikot pajak menurut hukum Islam ini menggunakan teori mashlahah mursalah dan sadd al-dzari’ah. Kata Kunci: Pajak, Hukum Islam, Mashlahat, Sadd al-Dzari’ah, NegaraDOI:10.15408/sjsbs.v1i1.1529