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All Journal Jurnal Hukum Ekonomi Syariah Journal of Sharia Micro Enterprise and Cooperation
Apriliyani, Feni
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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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.
Digitalisasi Dan Transformasi Teknologi Dalam Pengembangan Industri Halal Di Era Ekonomi Digital: Digitalisasi dan Transformasi Apriliyani, Feni; Munajat, Ma'mur; Fatmasari, Dewi; Jaelani, Aan
Jurnal Hukum Ekonomi Syariah Vol 4 No 2 (2025): Jurnal Hukum Ekonomi Syariah
Publisher : STAI Al Musaddadiyah Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37968/jhesy.v4i2.1851

Abstract

The development of the digital economy has brought significant changes to the halal industry through digitalization and technological transformation. The use of digital technology affects not only production and distribution processes but also halal certification systems, supply chain transparency, and marketing strategies for halal products. On the one hand, this transformation creates opportunities to improve business efficiency and expand market access, particularly for halal industry players. On the other hand, it presents challenges related to human resource readiness, digital literacy, and the consistent application of ethical values and sharia compliance. This study aims to examine the role of digitalization and technological transformation in the development of the halal industry in the digital economy era. The research adopts a qualitative approach using a literature review method by analyzing academic publications, policy documents, and digital-based halal industry practices. The findings indicate that digitalization contributes positively to accelerating halal certification processes, enhancing product traceability, and expanding marketing reach through digital platforms. Technological transformation also encourages the emergence of innovative halal business models that are more adaptive to market dynamics. Nevertheless, the development of a digital-based halal industry requires responsive regulatory support, strengthened digital literacy among business actors, and the integration of sharia values to ensure that technological utilization remains sustainable and responsible. Keywords: digitalization; technological transformation; halal industry; digital economy.
Co-Authors Aan Jaelani Dewi Fatmasari Munajat, Ma'mur Muztahidin, Muhamad Wartoyo Wartoyo