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Epy Pujiaty
1Pascasarjana Program Doktoral Konsentrasi Ekonomi Syariah UIN Bandung
Economics, Econometrics & Finance Social Sciences

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Distributive Justice In Providing Tax Amnesty According To Islamic Economy Epy Pujiaty; Ahmad Hasan Ridwan
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 2 (2022): Maro: Jurnal Ekonomi Syariah dan Bisnis
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v5i2.4622

Abstract

  Pengampunan pajak merupakan kebijakan pemerintah yang menghapus pajak terutang tanpa diberi sanksi baik denda administrasi perpajakan maupun sanksi pidana. Pemberian kebijakan pengampunan pajak memiliki kaitan dengan pemberian keadilan, namun kadangkala berbeda pemikiran khususnya bagi wajib pajak yang taat membayar pajak. Hal ini berpotensi menjadi ketidakadilan untuk mereka, dan dapat kiranya menjadi pemicu ketidakpatuhan wajib pajak lain kemudian. Kebijakan distribusi di dalam ekonomi Islam sangat menjunjung tinggi pada nilai keadilan. Konsep keadilan distributif pada pemberian pengampunan pajak diterapkan sesuai dengan tujuan hukum, yakni mencapai keadilan, Undang-Undang dan pelaksanaan pemungutan dilakukan secara adil, artinya mengenakan pajak secara umum dan merata, serta disesuaikan dengan kemampuan masing-masing wajib pajak.   Kata Kunci: Kebijakan Distribusi, pengampunan pajak, ekonomi Islam.   ABSTRACT   Tax amnesty is a government policy that erases tax payable without being sanctioned by either tax administration fines or criminal sanctions. The provision of a tax amnesty policy is related to the provision of justice, but sometimes different thoughts, especially for taxpayers who are obedient in paying taxes. This has the potential to be unfair to them, and may trigger non-compliance with other taxpayers later. Distribution policy in Islamic economics highly upholds the value of justice. The concept of distributive justice in the provision of tax amnesty is applied in accordance with the objectives of the law, namely achieving justice, the law and the implementation of collection are carried out fairly, meaning that it imposes taxes in general and evenly, and is adjusted to the abilities of each taxpayer.   
PELAKSANAAN AKAD QARD DALAM SYSTEM PENDANAAN ONLINE BERBASIS SYARIAH Epy Pujiaty; Ahmad Hasan Ridwan
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023): Maro
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.4623

Abstract

This study aims to determine the implementation of qard contracts in a sharia-based online funding system, the study is motivated by the emergence of several fintech companies that offer online funding systems with sharia principles so that they become an alternative choice for Muslim communities who need online loans but labeled Shari`ah. However, in practice there are still sharia fintech that are not in accordance with the implementation that should be shari'ah. Even in 2021 there were 7 cancellations of proof of registration of sharia Fintech Lending by the OJK. This study uses a qualitative method with a literature review approach. Data were obtained from various data sources such as the Koran, journals, books, official news and other references related to the themes discussed in this study. The implementation of qard contracts in a sharia-based online funding system is not prohibited in Islam as long as it does not conflict with syara' law. Qard practice is a form of tabbaru contract practice                  
Distributive Justice In Providing Tax Amnesty According To Islamic Economy Epy Pujiaty; Ahmad Hasan Ridwan
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 2 (2022)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v5i2.4622

Abstract

  Pengampunan pajak merupakan kebijakan pemerintah yang menghapus pajak terutang tanpa diberi sanksi baik denda administrasi perpajakan maupun sanksi pidana. Pemberian kebijakan pengampunan pajak memiliki kaitan dengan pemberian keadilan, namun kadangkala berbeda pemikiran khususnya bagi wajib pajak yang taat membayar pajak. Hal ini berpotensi menjadi ketidakadilan untuk mereka, dan dapat kiranya menjadi pemicu ketidakpatuhan wajib pajak lain kemudian. Kebijakan distribusi di dalam ekonomi Islam sangat menjunjung tinggi pada nilai keadilan. Konsep keadilan distributif pada pemberian pengampunan pajak diterapkan sesuai dengan tujuan hukum, yakni mencapai keadilan, Undang-Undang dan pelaksanaan pemungutan dilakukan secara adil, artinya mengenakan pajak secara umum dan merata, serta disesuaikan dengan kemampuan masing-masing wajib pajak.   Kata Kunci: Kebijakan Distribusi, pengampunan pajak, ekonomi Islam.   ABSTRACT   Tax amnesty is a government policy that erases tax payable without being sanctioned by either tax administration fines or criminal sanctions. The provision of a tax amnesty policy is related to the provision of justice, but sometimes different thoughts, especially for taxpayers who are obedient in paying taxes. This has the potential to be unfair to them, and may trigger non-compliance with other taxpayers later. Distribution policy in Islamic economics highly upholds the value of justice. The concept of distributive justice in the provision of tax amnesty is applied in accordance with the objectives of the law, namely achieving justice, the law and the implementation of collection are carried out fairly, meaning that it imposes taxes in general and evenly, and is adjusted to the abilities of each taxpayer.   
PELAKSANAAN AKAD QARD DALAM SYSTEM PENDANAAN ONLINE BERBASIS SYARIAH Epy Pujiaty; Ahmad Hasan Ridwan
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.4623

Abstract

This study aims to determine the implementation of qard contracts in a sharia-based online funding system, the study is motivated by the emergence of several fintech companies that offer online funding systems with sharia principles so that they become an alternative choice for Muslim communities who need online loans but labeled Shari`ah. However, in practice there are still sharia fintech that are not in accordance with the implementation that should be shari'ah. Even in 2021 there were 7 cancellations of proof of registration of sharia Fintech Lending by the OJK. This study uses a qualitative method with a literature review approach. Data were obtained from various data sources such as the Koran, journals, books, official news and other references related to the themes discussed in this study. The implementation of qard contracts in a sharia-based online funding system is not prohibited in Islam as long as it does not conflict with syara' law. Qard practice is a form of tabbaru contract practice                  
Co-Authors Ahmad Hasan Ridwan