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All Journal Madani: Multidisciplinary Scientific Journal IJMA
Sari, Rasidah Novita
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TAX COLLECTION ON LAND FROM AN ISLAMIC ECONOMIC PERSPECTIVE Sari, Rasidah Novita; Amri, Faisal
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).418-427

Abstract

Tax is one of the sources for the State which is collected from the people who are coercive to finance the needs of a country. In the view of Islamic economics, taxes are collected as additional income in the event of a vacancy or shortage of the Baitul Mal (State Treasury). In this study, the object of tax is land ownership or those who can use it, referring to Article 4 of Law Number 12 of 1985 and Law Number 12 of 1994 concerning PBB. Subjects who have to pay Land and Building Tax are people or entities/organizations that have rights or benefit from land or buildings. income from land, namely leasing which is included in the final PPh object as stated in Law no. 36 of 2008 in article 4 paragraph (2) letter d namely Leasing of Land and/or Buildings. From this study shows that the collection of taxes on land in Islamic economics is called kharaj. Kharaj is a land tax collected from non-Muslims.
Peran Digital Payment Dalam Mendorong Pertumbuhan Ekonomi Digital di Indonesia Sari, Rasidah Novita; Hasanah, Nurul; Septiani, Nazwa; Syahda, Fidela
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 6 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15869118

Abstract

This study aims to analyze in depth the role of digital payments in driving the growth of the digital economy in Indonesia. Along with the rapid development of information technology, digital payments have become the backbone that revolutionizes conventional payment systems, powered by ease of access, transaction speed, security, and cost efficiency. The pandemic period of 2020 accelerated the momentum of digital payment adoption in Indonesia. The focus of the study includes analyzing the impact of digital payments on increasing financial inclusion, increasing efficiency and innovation in economic transactions, as well as its contribution to increasing the competitiveness of SMEs in the digital ecosystem. The research method uses a qualitative approach with secondary data from supporting journals and other relevant sources. The research results are expected to provide a comprehensive understanding as well as strategic policy recommendations to optimize the role of digital payments for the realization of an inclusive, sustainable, and globally competitive Indonesian digital economy. The types of digital payments discussed include Quick Response Code Indonesia Standard (QRIS), E-Wallet, and M-Banking, each of which plays a crucial role in this transformation. Research also highlights the benefits and challenges of using blockchain technology in the security of digital transaction data.
Co-Authors Faisal Amri Nurul Hasanah Septiani, Nazwa Syahda, Fidela