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All Journal Jurnal Inovasi Global Journal of Sharia Micro Enterprise and Cooperation
Muztahidin, Muhamad
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Astronomy Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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The Development of The Indonesian Taxation System amid a Fiscal Crisis (an Analysis of Abu Yusuf's Thought) Apriliyani, Feni; Muztahidin, Muhamad; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.15

Abstract

Low levels of tax compliance, inequality in tax contributions, and suboptimal tax management, particularly in the informal sector and the digital economy, pose significant challenges to the Indonesian tax system amid the fiscal crisis. This study aims to analyze Abu Yusuf's thoughts on developing the Indonesian tax system, particularly in addressing problems during the fiscal crisis. This study employs a qualitative approach, utilizing a literature review method, to examine Abu Yusuf's thoughts as presented in the Book of al-Kharaj, as well as other literature that discusses the implementation of the tax system in Indonesia. The results of the study indicate that the principle of justice in tax collection, as put forward by Abu Yusuf, such as progressive taxes adjusted to the community's ability and transparency in tax management, are relevant to be applied in the Indonesian tax system. Therefore, it is recommended that the Indonesian government introduce a more progressive tax policy that prioritizes the informal sector, increases transparency, and enhances the digitalization of the tax system to create a fairer and more efficient tax system. In the context of the ongoing fiscal crisis, implementing a more progressive tax policy that includes the informal sector, supported by digitalization of the tax system, can broaden the tax base while increasing taxpayer compliance.
The Development of The Indonesian Taxation System amid a Fiscal Crisis (an Analysis of Abu Yusuf's Thought) Apriliyani, Feni; Muztahidin, Muhamad; wartoyo, Wartoyo
Journal of Sharia Micro Enterprise and Cooperation Vol. 2 No. 2 (2025): Journal of Sharia Micro Enterprise and Cooperation
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/jsmec.v2i2.15

Abstract

Low levels of tax compliance, inequality in tax contributions, and suboptimal tax management, particularly in the informal sector and the digital economy, pose significant challenges to the Indonesian tax system amid the fiscal crisis. This study aims to analyze Abu Yusuf's thoughts on developing the Indonesian tax system, particularly in addressing problems during the fiscal crisis. This study employs a qualitative approach, utilizing a literature review method, to examine Abu Yusuf's thoughts as presented in the Book of al-Kharaj, as well as other literature that discusses the implementation of the tax system in Indonesia. The results of the study indicate that the principle of justice in tax collection, as put forward by Abu Yusuf, such as progressive taxes adjusted to the community's ability and transparency in tax management, are relevant to be applied in the Indonesian tax system. Therefore, it is recommended that the Indonesian government introduce a more progressive tax policy that prioritizes the informal sector, increases transparency, and enhances the digitalization of the tax system to create a fairer and more efficient tax system. In the context of the ongoing fiscal crisis, implementing a more progressive tax policy that includes the informal sector, supported by digitalization of the tax system, can broaden the tax base while increasing taxpayer compliance.
Etika dalam Pengelolaan Harta dalam Islam Sesunan, Eka Destarada; Muztahidin, Muhamad; Chairunnisa, Chairunnisa; Sadat, Achamad
Jurnal Inovasi Global Vol. 3 No. 1 (2025): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v3i1.260

Abstract

Etika pengelolaan harta dalam Islam, yang merupakan aspek fundamental dalam ekonomi syariah. Dalam pandangan Islam, harta bukanlah milik mutlak individu, melainkan amanah dari Allah SWT yang harus dikelola dengan penuh tanggung jawab. Pengelolaan harta harus mematuhi prinsip-prinsip syariah, termasuk larangan terhadap riba, penipuan, dan pemborosan, serta kewajiban untuk menunaikan zakat dan berinfaq sebagai bentuk redistribusi kekayaan kepada yang membutuhkan. Islam menekankan pentingnya keberkahan dalam pengelolaan harta, yang dapat dicapai melalui cara memperoleh dan menggunakan harta secara halal dan bijaksana. Keberkahan ini tidak hanya berhubungan dengan aspek material, tetapi juga dengan kebaikan sosial dan spiritual. Oleh karena itu, etika dalam pengelolaan harta mencakup transparansi, kejujuran, dan keadilan dalam setiap transaksi.Lebih lanjut, pengelolaan harta dalam Islam bertujuan untuk menciptakan keseimbangan antara hak individu atas kepemilikan dan tanggung jawab sosial. Metode yang digunakan dalam penelitian ini adalah studi pustaka dengan pendekatan kualitatif. Dengan memahami dan menerapkan prinsip-prinsip ini, diharapkan masyarakat dapat mencapai kesejahteraan yang berkelanjutan dan adil. Penelitian ini diharapkan dapat memberikan wawasan bagi individu dan komunitas dalam menjalankan aktivitas ekonomi mereka sesuai dengan ajaran Islam.
Co-Authors Apriliyani, Feni Chairunnisa Chairunnisa Sadat, Achamad Sesunan, Eka Destarada Wartoyo Wartoyo