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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Zuhrul Anam
Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Rekonstruksi Ilmu Perpajakan Berbasis Paradigma Profetik Kuntowijoyo Wahyu Aji Nugroho; Dian Suci Lestari; Samsuk Huda; Zuhrul Anam; Rahmini Hadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10481

Abstract

This study aims to reconstruct the science of taxation based on Kuntowijoyo's prophetic paradigm which consists of three main pillars: humanization, liberation, and transcendence. The research method used is qualitative with a conceptual analysis approach through literature study of Kuntowijoyo's thoughts and their relevance to contemporary taxation science. The results show that humanization in taxation is manifested through a tax system that places humans as subjects with dignity, not merely objects of revenue collection. Liberation is realized by freeing society from structural injustice in tax policies that tend to burden lower economic groups disproportionately. Transcendence provides an ethical-spiritual foundation that positions tax obligations not only as legal compliance but as moral responsibility towards social welfare based on transcendent values. The discussion reveals that the integration of the prophetic paradigm can transform positivistic-instrumentalist taxation science into a more humanist, just, and spiritually grounded discipline. This research concludes that prophetic-based taxation reconstruction offers an alternative framework for developing taxation science that is more relevant to the Indonesian context, where material and spiritual dimensions are integrated in achieving tax justice and sustainable economic welfare for all levels of society.
Etika Sosial dan Spiritualitas Ekonomi Digital dalam Perspektif Muhammad Nejatullah Siddiqi pada Era Media Sosial Zuhrul Anam; Tri Aldi Winata; Yoiz Shofwa Shafrani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 5 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i5.10482

Abstract

The rapid development of the digital economy and social media has fundamentally transformed the landscape of global economic interactions. However, this transformation has also triggered serious ethical issues, such as the prevalence of online fraud, aggressive materialist practices, loss of privacy, and the erosion of social cohesion due to unhealthy competition. This study aims to analyze the relevance of Muhammad Nejatullah Siddiqi's thoughts on social ethics and economic spirituality as a solution to the moral crisis in the context of the current digital era. This research utilizes a qualitative descriptive method with a library research approach, where data is collected from Siddiqi’s primary works and analyzed using content analysis to be contextualized with contemporary digital phenomena. The results indicate that Siddiqi's conceptual framework-anchored in Tawhid (unity of God), Adl (distributive justice), and Ukhuwah (universal brotherhood)-serves as a critical framework for mitigating the negative impacts of digital transactions. In this perspective, economic activities on social media must not merely act to maximize material profit but must also uphold spiritual values and the common good (maslahah). Siddiqi emphasizes that economic spirituality functions as an effective internal control mechanism to prevent exploitative and manipulative behavior. The study concludes that integrating Siddiqi’s ethical perspective into digital economic literacy is urgent to create a business ecosystem that is not only technologically efficient but also healthy, just, and humane.
Co-Authors Dian Suci Lestari Rahmini Hadi Samsuk Huda Tri Aldi Winata Wahyu Aji Nugroho Yoiz Shofwa Shafrani