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All Journal Jurnal Ilmiah Ekonomi Islam Dialektika: Jurnal Ekonomi dan Ilmu Sosial Al-Iqtishod : Jurnal Ekonomi Syariah Al-Buhuts (e-journal) JEBI (Jurnal Ekonomi dan Bisnis Islam)
Ahmad Agus Hidayat
Universitas Islam Negeri Sunan Ampel Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JEBI (Jurnal Ekonomi dan Bisnis Islam)

 1 
ANALISIS EKONOMI ISLAM TERHADAP PEMUNGUTAN PAJAK PENGHASILAN (Pph 21) AGUSTIN MILA ARLINA; MUSTOFA MUSTOFA; AHMAD AGUS HIDAYAT
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v8i1.770

Abstract

Income tax (PPh 21) is a mandatory payment, related to the gain that a person receives from a person's work, service, or activity. Income tax is collected based on a progressive levy rate that adjusts the amount of the taxpayer's income, the greater the income, the greater the percentage of levy imposed. In this study, it shows that the determination of progressive income tax rates (PPh 21) is obtained from the perspective of equality and benefit, and income tax (PPh 21) achieves 3 out of 4 tax accumulation principles (dharibah) in the Islamic economy as a result of which income tax is taken from the obligatory tax allowed.
Co-Authors Achmad Fageh Agustin Mila Arlina Andriani Samsuri Elissa Qathrunnada Elissa Qathrunnada Fahmi Akhyar Al Farabi Lilik Rahmawati Muhammad Yazid Mustofa Mustofa Siska Arie Novita