Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Vol 2, No 1 (2015)

IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) PADA HASIL PERTANIAN DALAM PERSPEKTIF ISLAM

Romi Adetio Setiawan (Fakultas Syariah dan Ekonomi Islam, IAIN Bengkulu)



Article Info

Publish Date
10 Feb 2015

Abstract

Implementation of Value Added Tax on agricultural product in Islamic Perpective. Toreduce Indonesia's dependence on foreign debt, the government tightened fiscal policy, by increasingthe tax revenue in the Budget Revenue and Expenditure or APBN-P 2013 that reached Rp 916.2trillion or 92.06 percent of the target of Rp 995.2 trillion. Of course, to increase tax revenues, thegovernment has made tax reform one of them by applying the Value Added Tax (VAT) for all types ofgoods including agricultural products. Indonesia is an agrarian country, and farmers are the livelihoodof the majority, so it is necessary for the government to consider tax for agricultural products, and toensure the people are not suffering by implementation of agri-products taxes. VAT collection is not atissue in Islam, although there are some Wahhabi clerics that forbid it, but jumhur scholars agree thatVAT is allowed by adapting the principle of maslahah and justice, thus, the taxes collected will beadapted to the religious and juridical norms

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Journal Info

Abbrev

mizani

Publisher

Subject

Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

JURNAL ILMIAH MIZANI : Wacana Hukum, Ekonomi, dan Keagamaan is a scientific publication journal that contains Islamic law, Economics, and Islamic Religious Studies to support the development of Islamic knowledge. This journal is published two times a year in March and September by Faculty of Islamic ...