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All Journal IQTISHADIA Dusturiah : Jurnal Hukum Islam, Perundang-undangan dan Pranata Sosial KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Gender Equality: Internasional Journal of Child and Gender Studies SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam El-Usrah: Jurnal Hukum Keluarga Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal of Sharia Economics Share: Jurnal Ekonomi dan Keuangan Islam Iqtishadiah: Jurnal Hukum Ekonomi Syariah Kanun: Jurnal Ilmu Hukum Al-Mudharabah
Armiadi Musa
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Iqtishadiah: Jurnal Hukum Ekonomi Syariah

 1 
TANGGUNG JAWAB PERJANJIAN KEMITRAAN PT KARYA SEMANGAT MANDIRI DENGAN PETERNAK PLASMA DI KECAMATAN INDRAPURI Halmasiska Halmasiska; Armiadi Musa; Fakhrurrazi M. Yunus
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol 2 No 2 (2021): Jurnal Al-Iqtishadiah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.71 KB) | DOI: 10.22373/iqtishadiah.v2i2.1406

Abstract

THE CONCEPT OF TAX IN THE PERSPECTIVE OF ABU UBAID Armiadi Musa; Irawati Binti Ilyas; Bismi Khalidin
Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah Vol 4 No 1 (2023): Jurnal Al-Iqtishadiah
Publisher : Program Studi Hukum Ekonomi Syariah Fakultas Syariah dan Hukum UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article examined if the implementation of tax policies in Indonesia adopts the Islamic concepts or not. In doing so, the article refers to Ubaid’s concepts on tax collection as advocated in the Islamic community. The main concern of the article was at exploring realities and practices during the implementation of tax policies to the Indonesian citizens, which in turns affecting the Muslim societies as well. This inquiry was explored usingqualitative method, in which the socio-economics approach was used as the basis of analysis. The data was collected using interviews of reputable figures in the field of Islamic economics and tax policies. The research findings disclosed that the Indonesian tax policies have partially adopted the Ubaid’s concepts on tax collection. In term of legal sources, the Indonesian tax policies have fully referred to the Indonesian tax law, and few of them have similarities with Ubaid’s concepts of the tax collection.
Co-Authors Akmal, Raihanul Arifa Santi Azharsyah Ibrahim Azmil Umur Bismi Khalidin Edi Yuhermansyah Fakhrurrazi M. Yunus Hafas Furqani Halim, Hendra Halmasiska Halmasiska Hendra Halim Irawati Binti Ilyas Muhamad Al-Fattah Bin Abu Bakar Mutia Martuna Ningsih Reza Darmawan Sartika Indah Sari Sartika Indah Sari Teuku Zulfikar