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All Journal JKMS : Jurnal Ilmu Komunikasi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akuisisi : Jurnal Akuntansi jurnal niara Jurnal SOLMA Jurnal Ranah Komunikasi ETAM: Jurnal Pengabdian kepada Masyarakat Abdimas Indonesian Journal JAMER J-DEPACE (Journal of Dedication to Papua Community) Jurnal Pengabdian Masyarakat JIMAD : Jurnal Ilmiah Multidisiplin International Journal of Teaching and Learning (INJOTEL)
Hevi Susanti
Jurusan Ilmu Komunikasi Universitas Riau
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RELEVANSI PEMIKIRAN ABU YUSUF DALAM KITAB AL-KHARAJ TERHADAP PERHITUNGAN PAJAK MODERN SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK Luluk Mukaromah; M Dedy Eko Trisyono Safari; Hevi Susanti; Supriadi; Ayu Rachmawati
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.152

Abstract

This research explores the extent to which Abu Yusuf’s ideas in Al-Kharaj relate to contemporary taxation practices, particularly those involving the principles of justice, public benefit, trustworthiness, and the avoidance of excessive tax burdens on society. The study also investigates public perceptions of modern tax calculation systems and examines how Abu Yusuf’s values may influence taxpayer compliance today. Employing a qualitative method supported by open-ended questionnaires, this study seeks to capture respondents’ subjective interpretations and lived experiences regarding the current tax system. The findings reveal that Abu Yusuf’s taxation concepts remain highly relevant within Indonesia’s modern fiscal context, especially in promoting fairness and accountability in the management of public funds. Although modern tax regulations have been crafted to reflect these principles, practical obstacles remain, including perceptions of unequal public services, limited digital literacy, and a sense that tax obligations are not always distributed equitably. Furthermore, the results indicate that moral values, trust in governmental institutions, and the ethical conduct of tax officials significantly shape voluntary taxpayer compliance. These insights underscore the importance of consistently upholding justice, transparency, and responsible governance to enhance public adherence to tax obligations.
Co-Authors ', Hardani Aferiaman Telaumbanua Aferiaman Telaumbanua Agung Joni Saputra Agus Susanto Andrina, Hanifaturrahmi Anuar Rasyid Arief Budiono Aris Susanto Aris Susanto Askan, Askan Ayu Rachmawati Baskoro Wicaksono, Baskoro Ernidawati, Ernidawati FADILA, NUR Genny Gustina Sari Hardani ' Heru Widodo, Mochammad Idris Ikhma Zurani Ismandianto Loso Judijanto Loso Judijanto Luluk Mukaromah M Dedy Eko Trisyono Safari Manurung, Kezia Maskurifah, Iis Miftahul Jannah Mitri Irianti Muhammad Habibi Fahmi Mukti Ali Mukti Ali Nova Yohana Nujanah Nur Salam Nurjanah Nurjanah Pane, Rico Purnawandi Pasaribu, Raihan Taufik Patmawati, Pramadita Putri, Sakilah Zahara Rahayu, Betty Ramadhani, Zahra Qabla Ringgo Eldapi Y Ringgo Eldapi Yozani Ririn Ratu Sari Ririn Ratua Sari S, Ego Srivajawaty Sari, Nadya Devita Sari, Ririn Ratu Sesdia Angela Sri roserdevi nasution Supriadi Supriadi Supriadi Susilo, Bejo Tantri Puspita Yazid Triana, Triana Ulfa, Zulia Vinna " Welly Wirman Wirahayu Diannisa Yasir Yasir Yesicha, Chelsy Yulia Pratiwi Zuhdi Ma’aruf Zulhelmi Zulkarnain Zulkarnain