International Journal of Academic Multidisciplinary Research (IJAMR)
  Year: 2022 | Volume: 6 | Issue: 3 | Page No.: 165-170
The Legality of Taxpayers on Islamic Economic Law Perspective Download PDF
Wery Gusmansyah , Wahyu Abdul Jafar

Abstract:
The purpose of this study was to determine the legality of taxpayers from the perspective of Islamic economic law. This study is a literature study with a normative juridical approach. The data collection technique used in this research is the documentation technique. At the same time, the analysis technique used in this research is descriptive inductive. The primary data in this study are online scientific journals and books directly related to the object being researched, namely online scientific journals or books related to taxes in the perspective of Islamic economic law. From this research, it can be concluded that tax law in the perspective of Islamic economics is permissible. The basis of the legality of taxpayers is based on the Qur'an, al-hadith, and the opinions of the scholars. Taxes are allowed but with due observance of certain conditions, namely that they must be fair, equitable, and not burden the people. Taxes today are indeed the obligations of citizens in a Muslim country because government funds are not sufficient to finance various "expenditures," If these expenditures are not financed, there will be harm.