Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Amnesty: Jurnal Riset Perpajakan IECON: International Economics and Business Conference
Muhammad Ishlah Idrus
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of Islamic Economics in Promoting Sustainable Development in Developing Countries Muhammad Ikram Idrus; Muhammad Ishlah Idrus
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8czf0726

Abstract

Sustainable development in developing countries faces serious challenges such as poverty, social inequality, and environmental degradation. Islamic economics, with its ethical principles such as the prohibition of riba (usury), the implementation of zakat (alms), and profit-sharing instruments (mudarabah/musharakah), offers a potential alternative framework to address these challenges. This article aims to analyze quantitative and qualitative evidence on the role of Islamic economics in accelerating the achievement of sustainable development goals (SDGs) in the context of developing countries. This study employs a literature review with a descriptive-analytical approach. Data were collected from various academic sources, reports from international institutions (such as the World Bank, IFSB, and UNDP), and official reports from Islamic financial institutions and zakat institutions in developing countries. The results of this study Islamic economics offers a viable and ethical paradigm for achieving sustainable development in developing countries. This study provides a compelling and growing body of evidence that Islamic Economics offers a coherent and practical framework for promoting sustainable development in developing countries. Its principles are theoretically aligned with the SDGs, and its instruments—ranging from ZIS and Islamic microfinance to green sukuk—demonstrate tangible impacts on social equity, economic inclusion, and environmental stewardship. However, realizing its full potential requires concerted efforts to address institutional, regulatory, and educational challenges. Future research should focus on longitudinal studies measuring the long-term impact of Islamic finance on SDG indicators and developing innovative financial products that fully integrate Islamic ethics with cutting-edge sustainability practices.  This study also confirms that Islamic economics plays a significant and multifaceted role in driving sustainable development in developing countries, with contributions evident across all three pillars.
Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis Muhammad Ishlah Idrus; Muhammad Ikram; Anastasia D'Ornay
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k6aqnp74

Abstract

Global tax avoidance continues to undermine national revenues and weaken the integrity of international tax systems, particularly as cross-border economic activities expand in the digital era. This study examines how international fiscal governance can serve as an effective framework for mitigating global tax avoidance by analyzing key policies, regulatory instruments, and multilateral initiatives. Using a descriptive and policy-oriented approach, this research synthesizes recent literature, institutional reports, and global regulatory developments to evaluate the effectiveness of mechanisms such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project, the Global Minimum Tax (Pillar Two), automatic exchange of information, and strengthened tax transparency standards. The study finds that while international cooperation has significantly improved policy alignment and reduced opportunities for profit shifting, substantial challenges remain, including uneven adoption across jurisdictions, capacity gaps in developing countries, regulatory loopholes, and geopolitical asymmetries in negotiations. The analysis also highlights the growing importance of digital taxation frameworks as multinational enterprises increasingly shift value creation to intangible assets. This paper argues that stronger institutional coordination, equitable policy adoption, capacity-building for emerging economies, and enhanced enforcement mechanisms are critical to advancing global tax fairness. The findings contribute to a deeper understanding of how international fiscal governance can shape more coherent and sustainable tax systems, offering policy recommendations to support future reforms and strengthen global tax compliance.
Co-Authors Anastasia D'Ornay Muhammad Ikram Muhammad Ikram Idrus