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All Journal Siyasah Dusturiyah: State Law Review
Rizki Yuan Anggreni
Ibnu Chaldun University, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice

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Tax Sovereignty and Administrative Justice: The Matching Principle Under Islamic Constitutional Law Rizki Yuan Anggreni; Moh. Ridwan Landipo; Sahaya Payapo
Siyasah Dusturiyah: State Law Review Vol. 1 No. 5 (2026): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/y0efv765

Abstract

The systematic bureaucratic disallowance of the matching principle in corporate taxation creates profound normative tension between sovereign revenue optimization and administrative justice. This manipulative practice distorts corporate financial realities by accelerating revenue recognition while arbitrarily deferring deductible employee compensation, constituting a manifest abuse of administrative discretion. This study aimed to rigorously deconstruct this fiscal asymmetry and formulate an equitable harmonization model. Employing a normative dogmatic methodology integrated with a comparative constitutional approach, this research juxtaposed modern legal protections against classical taxation doctrines within Islamic constitutional law. The analysis revealed that the state's asymmetrical interpretation structurally violates the principle of equality before the law. Comparatively, Islamic jurisprudence dictates that the state must deduct operational sacrifices prior to wealth exaction. By synchronizing corporate tax deductibility with Islamic equitable parameters, this novel framework prescribes a transnational legal model that effectively curtails bureaucratic arrogance and secures fundamental material certainty for commercial entities operating globally.
Co-Authors Moh. Ridwan Landipo Sahaya Payapo