Refleksi Kritis Hukum Pajak dalam Perspektif Ekonomi Syariah

Refleksi Kritis Hukum Pajak

Authors

  • septiayu wulandari Universitas Pelita Bangsa
  • Ahmad Yudianto

DOI:

https://doi.org/10.55656/tjmes.v5i1.216

Keywords:

tax law, Islamic economics, justice, efficiency, sustainability

Abstract

A critical reflection on tax law from the perspective of Islamic economics is crucial in the context of sustainable economic development based on Islamic principles. In this abstract, we analyze the challenges and opportunities in integrating Islamic economic principles into the tax system, and its implications for justice, efficiency, and economic sustainability. We highlight the need for in-depth studies on aspects of tax law that are inconsistent with Islamic economic principles, and efforts to develop alternatives that align with Islamic values. Based on this analysis, we conclude that critical reflection on tax law from the perspective of Islamic economics can significantly contribute to creating a fairer, more efficient, and sustainable tax system.

References

Habibah, S. (2015). Akhlak Dan Etika Dalam Islam. Jurnal Pesona Dasar Pendidikan Guru Sekolah (PGSD) Dasar Universitas Syiah Kuala, Vol. 1 No. 4. https://jurnal.usk.ac.id/PEAR/article/download/7527/6195/1000

Hussain, A. (2016). Sharia Principles in Modern Legal Systems. Oxford University Press.

J. Moleong, L. (2013). Metodologi Penelitian Kualitatif. Bandung: Rosdakarya.

Khan, F. (2015). Public Ethics in Islamic Legal Frameworks. Brill.

Leavy, Patricia (ed.). (2020). The Oxford Handbook of Qualitative Research (2nd edn). Oxford Handbooks. https://doi.org/10.1093/oxfordhb/9780190847388.001.0001

Patel, A. (2017). Islamic Morality and Legal Governance. Stanford University Press.

Siddiqui, M. (2016). Legal Reform and Ethical Development. Georgetown University Press.

Smith, J. (2017). Integrating Islamic Ethics into Legal Frameworks. Cambridge University Press.

Soim, M. (2015). Miniatur Masyarakat Madani (Perspektif Pengembangan Masyarakat Islam). Jurnal Risalah, Vol. 26, No. 1. https://media.neliti.com/media/publications/127740-ID-miniatur-masyarakat-madani-perspektif-pe.pdf

Sumarta, Burhandin, & Budiyanto, T. (2024). Maqasid Al-Syariah Mendorong Keadilan Dan Keseimbangan Dalam Hukum Islam. Khulasah: Islamic Studies Journal, Vol. 6 No. 1.

Sumarta, Edy, S., & Mardiyana. (2022). Sosiologi Hukum Islam: Antara Kajian Metodologis, Teoritis, dan Praktis. Indramayu: Penerbit Adab.

Downloads

Published

2023-01-15

How to Cite

wulandari, septiayu, & Ahmad Yudianto. (2023). Refleksi Kritis Hukum Pajak dalam Perspektif Ekonomi Syariah: Refleksi Kritis Hukum Pajak. Tasyri’ : Jurnal Muamalah Dan Ekonomi Syariah, 5(1), 52-69. https://doi.org/10.55656/tjmes.v5i1.216