<![CDATA[Background/Problem: Tax service delivery encompasses critical ethical dimensions in the relationship between tax authorities and taxpayers, requiring the proactive "ball-pick-up" (jemput bola) service and collection assistance system to be examined beyond mere administrative efficiency. Novelty: This study offers a specific conceptual framework integrating the proactive tax service mechanism with the ethical values of Islamic economics. Research Method: Employing a qualitative literature review approach, this study systematically analyzes academic literature, taxation regulations, and scholarly sources through identification, selection, classification, thematic interpretation, and synthesis. Findings/Results: The conceptual synthesis reveals that the proactive system conceptually aligns with Islamic economic principles when its operationalization embeds justice ('adl), trustworthiness (amanah), transparency, respect for taxpayers, proportionality, public benefit (maslahah), and protection of wealth (hifz al-mal), framing the mechanism as an ethical public service rather than coercive revenue extraction. Conclusion: Conceptually, the proactive assistance model provides an ethical foundation to bridge tax authorities and the public, offering a theoretical framework to protect taxpayers' rights and support public welfare within Islamic economic governance.]]>
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