印度尼西亚伊斯兰经济角度的监管和税收政策制度

Wartoyo Wartoyo
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引用次数: 1

摘要

在宏观经济理论中,税收是一种财政工具,可以被政府用来提供资金(预算功能)和调节(规则功能),以克服一个国家经常发生的经济动荡。印度尼西亚的税收制度不断改变,以适应世界上发生的情况和经济趋势,因此有几项税收改革并不奇怪,包括最终PPH政策,日落政策和税收大赦的诞生。目标只不过是调整规则的需要,以适应世界经济和社会中发生的实际情况,以便国家税收部门的收入能够实现,并符合APBN规定的目标。在伊斯兰经济学中,税收本身并不是舶来品,因为它从伊斯兰统治开始就一直在实行,当时有各种各样的税收,如天课(zakat)、kharaj、khums、jizyah等等。在税收和施舍的辩证中,出现了两种思想,第一种思想是将税收作为天课来惩罚,第二种思想仍然将两者区分开来。这种差异基本上找到了一个契合点,将天课作为一种税收减免,可以被印度尼西亚社会各阶层接受。
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SISTEM REGULASI DAN KEBIJAKAN PERPAJAKAN DI INDONESIA PERSPEKTIF EKONOMI ISLAM
Tax is a fiscal instrument in macroeconomic theory that can be used by the government to make funding (budgetary function) and regulation (regurelend function) in overcoming economic turmoil that always occurs in a country. The taxation system in Indonesia continues to change to adjust to the conditions and economic trends that occur in the world, so it is not surprising that there have been several tax reforms, including the birth of the Final PPH policy, Sunset Policy and Tax Amnesty. The goal is nothing but to adjust the needs of the rules to the real conditions that occur in the world economy and also in society so that state revenues from the tax sector can be fulfilled and in accordance with the targets mandated by the APBN. In Islamic economics itself tax is not something foreign, because it has been practiced since the beginning of Islamic rule where there were various kinds of taxes applied such as zakat, kharaj, khums, jizyah and so on. in the dialectic of taxes and alms there are two thoughts that arise, first is that which punishes taxes as zakat and second is that which still distinguishes the two. This difference has basically found a meeting point with the integration of zakat as a tax deduction that can be accepted by all levels of society in Indonesia.
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