PENGARUH ADANYA SANKSI DAN DENDA PERPAJAKAN DALAM ISLAM TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA

Della Fadhilatunisa (Universitas Islam Negeri Alauddin Makassar)
Andika Isma (Universitas Negeri Makassar)
Dzakiyyah Alfaaizah (Universitas Islam Negeri Alauddin Makassar)
Haliana Halim (Universitas Islam Negeri Alauddin Makassar)
Muh. Yusuf K (Universitas Islam Negeri Alauddin Makassar)

Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar
Vol. 1 (2023): Prosiding Seminar Nasional UNM ke-62 2023

Tax sanctions dan tax regulations are increasingly developing. Similarly, islamic law will develop according to the times. And of course the Ulama will study new phenomena based on islamic law, one of which is regarding taxes. In determining the law regarding taxes and their sunctions, there are differences of opinion among of scholars. Most of them forbid, and most of them allow it with some conditions. The results of this study indicate that sanctions and fines in Islam are allowed on condition that they are used for the benefit of the people, not for actions that are contrary to Islam such as disobedience. Sanctions and fines in taxes are determined jointly by deliberation by the representatives of the people, which means that their determination is in accordance with the principle of Equal Rida (Anta Radhin).