DEVELOPMENT OF THE TAXATION SYSTEM FROM THE PERSPECTIVE OF SHARIA ECONOMICS IN INDONESIA
Keywords:
Tax, Sharia Economic, Development, PerspectiveAbstract
Tax is the largest source of income imposed as a personal obligation, namely all levels of society. In Indonesia, the Muslim population is 87.2% of the total population. The problem with taxation in Indonesia is the lack of public awareness of tax payments, especially among Muslims, and the allocation of these taxes. However, the taxation system has existed since the time of the Prophet Muhammad SAW, as evidenced by the establishment of Baitul Maal was later developed by the Khulafaur Rasyidin where the taxation system at that time was not only for Baitul Maal finances but also for state administration and infrastructure development for economic, social, and cultural activities. Along with the development of technology that has entered the era of the Industrial Revolution 4.0, it has become one solution to increase public interest in paying taxes and monitoring tax allocation data, such as the E-Filling application which is a digital platform for managing PPH. The purpose of this study is to foster a sense of awareness in participating in national development through a Sharia-based taxation system. This research method uses a qualitative method with a descriptive analysis approach that uses secondary data sources in the form of information or data from books and journals. The data collection technique in this study is using a literature study with a series of collecting and analyzing materials with subjective intuition
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