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All Journal JURNAL MAGISTER HUKUM UDAYANA IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Jurnal Hukum Novelty
Arvie Johan
Departemen Hukum Pajak, Fakultas Hukum Universitas Gadjah Mada
Law, Crime, Criminology & Criminal Justice

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Justifikasi hukum Islam atas pajak dalam perspektif hukum dan ekonomika Arvie Johan
Ijtihad : Jurnal Wacana Hukum Islam dan Kemanusiaan Vol 18, No 1 (2018)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijtihad.v18i1.1-16

Abstract

In the earliest period of islam, islam introduced jizya, kharaj, and 'ushr as taxes. In its development, taxes are expanded into more complex types such as: income tax, value added tax, land tax, and customs. This expansion of tax base requires justification of how extent islamic law covers scope for expansions of tax base. This paper uses a law and economics approach to examine the range of islamic law to conform scope for expansions of tax base. The paper scrutinises in advance a common dilemma between Islamic law and law and economics in dealing with taxes: budgetair and deadweight loss. To achieve welfare, good taxes concern several aspects, among other: a large number of tax object, cross demand elasticity, a impact of reducing the gap, and low cost administration.
Perpajakan Optimal dalam Perspektif Hukum Pajak Berfalsafah Pancasila Arvie Johan; Fadhilatul Hikmah; Anugrah Anditya
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 8 No 3 (2019)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.966 KB) | DOI: 10.24843/JMHU.2019.v08.i03.p03

Abstract

Pancasila as philosofiche grondslag guides positioning tax law in Indonesia. While taxation as a science has developed from the ability to pay's principle towards the optimal taxation concept. There are two main objectives in this research such as identifying the characteristics of tax law based on the Pancasila philosophy and describing tax law based on the Pancasila philosophy in the context of optimal taxation. To answer both questions, normative research method was utilized by identifying the Pancasila philosophy of tax law and the concepts and principles of tax law and optimal taxation. This research reveals two things: firstly, the characteristics of tax law based on the Pancasila Philosophy include tax compliance, welfare, and burden prevention. Secondly, optimal taxation is compatible with the last two aspects of tax law based on Pancasila Philosophy. Yet, we found conflicting concept between tax compliance based on Pancasila philosophy and horizontal equity as part of optimal taxation. The object of conflict is a progressive tariff tax. Pancasila sebagai philosofiche grondslag memberikan pegangan mengenai pemosisian hukum pajak di Indonesia. Sementara perpajakan sebagai suatu disiplin keilmuan telah berkembang dari prinsip kemampuan bayar menuju konsep perpajakan yang optimal. Ada dua tujuan artikel penelitian ini yakni mengidentifikasi karakteristik hukum pajak berfalsafah Pancasila, serta menjelaskan hukum pajak berfalsafah Pancasila dalam konteks perpajakan optimalPenelitian ini menggunakan metode normatif melalui identifikasi pajak berfalsafah Pancasila, serta identifikasi konsep dan asas-asas hukum pajak dan pajak optimal. Hasil temuan penelitian terdiri atas 2 hal, yaitu pertama, karakteristik hukum pajak berfalsafah Pancasila meliputi kepatuhan pajak, kesejahteraan, dan pencegahan beban. Kedua, perpajakan optimal sesuai dengan dua aspek terakhir dari hukum pajak berfalsafah Pancasila. Namun, terdapat ketidakcocokan diantara kepatuhan pajak berdasarkan Pancasila dengan keadilan horizontal berdasarkan konsep perpajakan optimal. Objek konflik yang dimaksud adalah tarif pajak progresif.
Analysis on the Income Tax Compliance Behavior of Muzaki at Lazismu Sragen Arvie Johan; Dito Karisma Prasetyo
Jurnal Hukum Novelty Vol 13, No 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/novelty.v13i1.a20316

Abstract

Introduction to The Problem: Zakat as a deduction of taxable income has become an issue that has attracted the attention of the public economy. The most obvious thing is that the low realization of zakat collection and tax ratios affect the welfare gap (distribution function) and public services received by the citizens (allocation function). On an extreme scale, non-compliance with zakat and tax may threaten social cohesion and legal authority.Purpose/Objective Study: This study aims to find out how zakat regulation as a deduction of taxable income affects muzaki's behavior to comply or not comply with tax obligations.Design/Methodology/Approach: The research design is empirical legal research with qualitative analysis. The primary source builds on focus group discussions (FGDs). Otherwise, secondary sources are collected through a literature study of primary, secondary, and tertiary legal materials.Findings: Zakat as a deduction of taxable income affects muzaki's behavior to comply with tax obligations. The zakat scheme as a deduction of taxable income greatly influences muzaki's behavior within the level of tax compliance, specifically the level of resistance to tax because the system is considered oppressive, to move up to the level of tax compliance trying to comply but having difficulty understanding tax. This significant change occurs because the Zakat scheme as a deduction of taxable income is able to eliminate the characteristic of “tax is conflicting with zakat” in the level of tax compliance resistance because the system is considered oppressive.Paper Type: Research Article.
Co-Authors Anugrah Anditya Dito Karisma Prasetyo Fadhilatul Hikmah