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All Journal Al-Sharf: Jurnal Ekonomi Islam
Chaerani, Sabila
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Economics, Econometrics & Finance

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Analysis of Tax Liability Avoidance Based on Islamic Economics in West Java Afwa, Atiqah Ummu; Mubina, Diani Illahi; Puspita, Dita; Adisha, Najma; Chaerani, Sabila; Supriyadi, Tedi
Al-Sharf: Jurnal Ekonomi Islam Vol 6, No 2 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v6i2.12439

Abstract

This study aims to examine tax avoidance from an Islamic economic perspective by focusing on the principles of justice, openness, and social responsibility. The method used in this study is qualitative with a literature study approach. The findings show that the practice of changing financial reports and exploiting loopholes in taxation are included in the prohibited categories, namely tadlis and gharar, according to Islam. Injustice in the tax system results in decreased public trust in the government and increases economic inequality. 
Co-Authors Adisha, Najma Afwa, Atiqah Ummu Dita Puspita, Dita Mubina, Diani Illahi Supriyadi, Tedi