Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Al-Amwal : Journal of Islamic Economic Law
Muslimin Kara
Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
AL-ADL SEBAGAI UNSUR HUKUM EKONOMI ISLAM PADA IMPLEMENTASI KEBIJAKAN TAX AMNESTY DI TERNATE Murtiadi Awaluddin; Bahrul Ulum Rusydi; Muslimin Kara; Elvi Syahria Maznawati
Al-Amwal : Journal of Islamic Economic Law Vol 5, No 2 (2020): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v5i1.1590

Abstract

Tax Amnesty is a momentum for the government in addition to attracting funds or assets of Indonesian citizens both inside and outside of the country that have not been reported by the taxpayer, and indirectly could provide income to state revenues from the tax sector. The purpose of this study is to identify tax policies regarding Tax Amnesty in terms of al-‘Adl. The research used was field research (descriptive qualitative field research). This research using phenomenology research. Data collection methods obtained through observation, interviews and documentation. The location in this study is in Ternate city. The results showed that Tax Amnesty gives rights to each owner through the Tax Amnesty facility including the elimination of the tax that should be owed, the elimination of administrative sanctions and criminal sanctions in the field of taxation. Another benefit gained is making individual and corporate taxpayers to be more transparent in conducting tax governance in accordingg tax laws.
Co-Authors Bahrul Ulum Rusydi Elvi Syahria Maznawati Murtiadi Awaluddin