Dialog
Vol 32 No 1 (2009): JURNAL DIALOG

ANALISIS YURIDIS PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DALAM PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH

AH. Azharuddin Lathif (Unknown)



Article Info

Publish Date
19 Oct 2017

Abstract

The requirement of the Value Added Tax (PPN/ Pajak Pertambahan Nilai) on the murabahah endowment at the Islamic banking has created legal problems and led to the Islamic banking insolvency or ruin. Such ruin will mainly results from the fact that the murabahah product at the Islamic banking is not compatible with the credit applied in the conventional banking that is freed from the PPN. This is ironic as the existence of the Islamic banking is badly needed within the Indonesian society to become an alternative to the financial conventional institution or system. On the other hand, it must be openly acknowledged that the entitlement of tax, including PPN, which constitutes the source of national income, is truly necessitate, as when the murabahah product is freed from PPN, the income from the tax sector would be decreased. This article attempts to study and review this puzzling problem through legal and juridical approach.

Copyrights © 2017






Journal Info

Abbrev

dialog

Publisher

Subject

Religion Humanities Social Sciences

Description

DIALOG (p-ISSN: 0126-396x, e-ISSN: 2715-6230) is a periodical scientific journal which managed by Secretary of The Research and Development & Educational Training Agency - Ministry of Religious Affairs. This journal first published in 1976. But then, it was officially changed in to an electronic ...