ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Vol. 2 No. 2 (2025): ISNU Nine Star September 2025

A Review of Sharia Economic Law on Tax Reform in Indonesia

Lisa Aula Hasibuan (Universitas Islam Negeri Sumatera Utara)
Jundi Zakiyah (Universitas Islam Negeri Sumatera Utara)
Ariq Athaullah (Universitas Islam Negeri Sumatera Utara)
Frans Rahma Amanda Lubis (Universitas Islam Negeri Sumatera Utara)
Abdul Rahman Malik Siregar (Universitas Islam Negeri Sumatera Utara)

Article Info

Publish Date
29 Sep 2025

Abstract

Tax reform is a crucial component of reforming the tax system to improve fairness, efficiency, and state revenue. From the perspective of Islamic economic law, tax reform must prioritize the principles of distributive justice, public welfare, and balance. This article aims to examine tax reform from an Islamic legal perspective, particularly regarding the extent to which the policy aligns with Islamic values. This research uses a normative approach with a literature review method. The results indicate that tax reform is acceptable under Islamic law if it meets the principles of the maqasid of Islamic law and does not unjustly burden the people. The integration of zakat (alms) into the tax system is also an important agenda for achieving fiscal justice that balances taxes and religious obligations.

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Journal Info
ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Website

Abbrev

ins9mj

Publisher

ISNU Sumatera Utara

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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Description

ISNU Nine-Star Multidisciplinary Journal (INS9MJ) is an academic journal published by ISNU (Ikatan Sarjana Nahdlatul Ulama), dedicated to the dissemination of research and scholarly thought in the field of law and justice. The journal serves as a platform for academics, researchers, practitioners, ...