TAX COLLECTION ON LAND FROM AN ISLAMIC ECONOMIC PERSPECTIVE
DOI:
https://doi.org/10.21927/ijma.2023.4(2).418-427Keywords:
Tax on Land, Islamic Economics, Tax SystemAbstract
Tax is one of the sources for the State which is collected from the people who are coercive to finance the needs of a country. In the view of Islamic economics, taxes are collected as additional income in the event of a vacancy or shortage of the Baitul Mal (State Treasury). In this study, the object of tax is land ownership or those who can use it, referring to Article 4 of Law Number 12 of 1985 and Law Number 12 of 1994 concerning PBB. Subjects who have to pay Land and Building Tax are people or entities/organizations that have rights or benefit from land or buildings. income from land, namely leasing which is included in the final PPh object as stated in Law no. 36 of 2008 in article 4 paragraph (2) letter d namely Leasing of Land and/or Buildings. From this study shows that the collection of taxes on land in Islamic economics is called kharaj. Kharaj is a land tax collected from non-Muslims.
References
Brotodihardjo, Santoso, Pengantar Ilmu Hukum Pajak, Edisi ke 4 (PT. Refika Aditama, Bandung: 2003)
Gusfahmi, Pajak Menurut Syariah (Raja Grafindo Persada, Jakarta: 2011)
Hafidudin, Didin, Zakat dalam Perekonomian Modern, (Gema Insani Press, Jakarta: 2002)
Hammad, Nazih, Mu’jam Al-Mushthalahat Al -Iqt ishodiyah fi Lughah Al-Fuqaha’, (Riyadh. Ad-Dar Al-‘Alamiyah li Al-Kitab Al-Islamy, 1995)
Karim, Adiwarman A, Sejarah Pemikiran Ekonomi Islam, (PT Raja Grafindo Persada, Jakarta: 2006)
Mardiasmo, Perpajakan, (Andi Offset, Yogyakarta: 2016)
Muhammad, Quth Ibrahim, Kebijakan Ekonomi Umar bin Khaththab, terj. Ahmad Syarifuddin Sheh, (Pustaka Azzam, Jakarta: 2002)
Nazir, Muhammad, Metode Penelitian, (Ghalia Indonesia, Jakarta: 2003)
Resmi, Siti, Perpajakan Teori dan Kasus (Salemba Empat, Jakarta:2017)
Sugiyono, Metode Penelitian Kuantitatif kualitatif, (Alfabeta, Bandung: 2007)
Suryani, Suryani dan Tarsis Tarmudji, Pajak Di Indonesia, (Graha Ilmu, Semarang: 2012)
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
