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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis JCES (Journal of Character Education Society) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Creative Student Research Amal: Jurnal Ekonomi Syariah Journal of Business Management and Economic Development Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Student Research Journal
Moeljono Moeljono
Universitas Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : Amal: Jurnal Ekonomi Syariah

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PERSPEKSTIF AJARAN ISLAM DALAM PRAKTEK PENGHINDARAN PAJAK Moeljono Moeljono; Mohammad H Holle
Amal: Jurnal Ekonomi Syariah Vol 5, No 01 (2023)
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v5i01.5482

Abstract

Abstract:This article emphasizes the `perspective` of Islam, towards the practice of tax avoidance. Tax is an obligation for Muslims to the state. However, the practice of tax avoidance is increasingly widespread, even by corporations. So that the state is disadvantaged, because state revenue is reduced from the tax sector which is used for the national development process.This article uses a literature study approach, and the data used is secondary data. The results of this study are that with the practice of tax avoidance, the impacts are, 1. Reduced National Income. 2. Detriment to shareholders, because the returns they receive are smaller than what they should be getting, 3. Hoarding their wealth in certain groups.The practice of tax avoidance, legally does not commit a violation. However, the practice of tax avoidance has done injustice to society and the state. So their norm has been violated. During the punishment of the Prophet Muhammad, those who did not want to pay zakat were punished in the world and the hereafter, while during the time of Caliph Abu Bakar and Caliph Umar Bin Khattab they fought against those who did not pay zakat because they betrayed religion and state.Key Word : Tax Avoidance, Islam, Income, National, Harmful  AbstrakArtikel ini menekankan pada `perspekstif` Islam, terhadap praktek penghindaran pajak. Pajak merupakan kewajiban bagi umat Islam kepada negara. Namun, praktik penghindaran pajak semakin marak, bahkan dilakukan oleh korporasi. Sehingga negara dirugikan, karena penerimaan negara berkurang dari sektor pajak yang digunakan untuk proses pembangunan nasional.Artikel ini menggunakan pendekatan studi kepustakaan, dan data yang digunakan data sekunder. Hasil dari kajian ini adalah dengan adanya praktek penghindaran pajak maka dampak yang ditimbulkan adalah, 1. Berkurangnya Pendapatan Nasional. 2. Merugikan pemegang saham, karena return yang diterimanya lebih kecil dari yang seharusnya didapat, 3. Menimbun kekayaannya pada kelompok tertentu.Praktek penghindaran pajak, secara hukum tidak melakukan pelanggaran. Namun, praktek penghindaran pajak telah melakukan ketidakadilan terhadap masyarakat dan negara. Jadi norma mereka telah melakukan pelanggaran. Pada masa hukuman Rasulullah SAW bagi orang yang tidak mau membayar zakat mendapat hukuman dunia dan akherat, sedangkan pada masa Khalifah Abu Bakar dan Khalifah Umar Bin Khattab mereka memerangi bagi yang tidak membayar zakat karena mengkhianati agama dan negara.Kata Kunci: Penghindaran Pajak, Islam, Pendapatan, Nasional, Merugikan
Co-Authors Dwi Febry Sulistiati Dwi Wijayanti Erissa Asrindita Maria Augustine Graciafernandy Mohammad H. Holle Nasron Alfianto Novi Bella Safitri Sigit Kamseno Williyanto Kartiko Kusumo