<![CDATA[The systematic bureaucratic disallowance of the matching principle in corporate taxation creates profound normative tension between sovereign revenue optimization and administrative justice. This manipulative practice distorts corporate financial realities by accelerating revenue recognition while arbitrarily deferring deductible employee compensation, constituting a manifest abuse of administrative discretion. This study aimed to rigorously deconstruct this fiscal asymmetry and formulate an equitable harmonization model. Employing a normative dogmatic methodology integrated with a comparative constitutional approach, this research juxtaposed modern legal protections against classical taxation doctrines within Islamic constitutional law. The analysis revealed that the state's asymmetrical interpretation structurally violates the principle of equality before the law. Comparatively, Islamic jurisprudence dictates that the state must deduct operational sacrifices prior to wealth exaction. By synchronizing corporate tax deductibility with Islamic equitable parameters, this novel framework prescribes a transnational legal model that effectively curtails bureaucratic arrogance and secures fundamental material certainty for commercial entities operating globally.]]>
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