Dissecting The Indonesian Tax Policies Through Ubaid’s Concepts On Tax Collection

Armiadi, 2012117101 (2021) Dissecting The Indonesian Tax Policies Through Ubaid’s Concepts On Tax Collection. International Journal of Pharmaceutical Research.

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Abstract

This article examined if the implementation of tax policies in Indonesia adopts the Islamic concepts or not. In
doing so, the article refers to Ubaid’s concepts on tax collection as advocated in the Islamic community. The
main concern of the article was at exploring realities and practices during the implementation of tax policies
to the Indonesian citizens, which in turns affecting the Muslim societies as well. This inquiry was explored using
qualitative method, in which the socio-economics approach was used as the basis of analysis. The data was
collected using interviews of reputable figures in the field of Islamic economics and tax policies. The research findings disclosed that the Indonesian tax policies have partially adopted the Ubaid’s concepts on tax collection. In term of legal sources, the Indonesian tax policies have fully referred to the Indonesian tax law, and few ofthem have similarities with Ubaid’s concepts of the tax collection.

Item Type: Other
Subjects: 300 Sociology and Anthropology (Sosiologi dan Antropologi) > 340 Law/Ilmu Hukum
Divisions: Fakultas Syariah dan Hukum > S1 Hukum Ekonomi Syariah
Depositing User: Armiadi
Date Deposited: 02 Jun 2021 11:29
Last Modified: 02 Jun 2021 11:29
URI: https://repository.ar-raniry.ac.id/id/eprint/17194

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