The Impact of Islamic Economics Principles on the Tax Compliance Payment Entertainment Policy

Bambang Tri Bawono (Faculty of Law, Universitas Islam Sultan Agung, Semarang)
Abdul Kadir Jaelani (Faculty of Law, Universitas Sebelas Maret, Surakarta)
Rian Saputra (Faculty of Law, Universitas Slamet Riyadi, Surakarta)
Bobur Baxtishodovich Sobirov (Samarkand Branch of Tashkent State University of Economics, Samarkan)
Gaini Mukhanova (Financial Monitoring Agency of the Republic of Kazakhstan)

JURIS (Jurnal Ilmiah Syariah)
Vol 23, No 1 (2024)

Surakarta City Government has established various entertainment tax rate policies; however, entertainment taxpayers must still comply with these policies. This research examines and analyzes the impact of Islamic economics principles on the tax compliance payment entertainment policy. This research is normative research equipped with interviews. This research uses descriptive secondary data. The research results show that, first, the level of tax compliance in paying massage parlor and SPA entertainment taxes in Surakarta City differs from Islamic economics principles. At the same time, the causal factor is the minimal participation of taxpayers in formulating entertainment tax rate policies. Second, the Surkarta City government has a role in increasing tax compliance in massage parlors. SPA Entertainment is maximizing the imposition of sanctions, supervision, outreach, and providing applications that make tax services easier.