Pidana Perpajakan dalam Perspektif Hukum Islam
DOI:
https://doi.org/10.24090/mnh.v10i2.937Keywords:
tax, jarimah, ta'zir, crime, Islamic lawAbstract
In some countries, tax is one of the primary incomes for the states revenues. Countries with high tax often have problems from citizens such as tax avoidance, evasion, manipulation and other efforts to reduce their obligation of tax. In Islam, this tax evasion is called as taxjarimah. A person doing tax jarimah can be sentenced with appropriate sanction, based onijtihad and legal reasoning using stipulations derived from al-Qur'an and hadis, which is namedistinbat. In general, tax jarimah can be categorized as jarimah ta'zir. It is a crime where the sanction is determined by goverment or legislative or judicative authorities. This is an exception for corruption case dealing with tax. This jarimah can be considered as jarimahsariqah, in which maximum sanction is hand amputation. However, corruption is an extraordinary crime, which has an extraordinary bad effects. Thus, it is possible that the sanction based on hadud) becomes one of the alternative sanction. The maximum sanction could be more than hand amputation but capital punishment or death sentence.References
Abu Sulaiman, AbÅ« HÄmid.Toward an Islamic Theory of International Relations: New Directions for Methodology and Thought. Herndon Virginia USA: The International Institute of Islamic Thought, 1993.
Al-Faruqi, Ismail Raji. Tawhid: Its Implications for Thought and Life. Pensylvania: The International Institut of Islamic Thought, 1982.
Al-SuyÅ«ti,J alaluddin Abdurrahman bin Abi Bakr. al-Asybah wa al-NaẓÄir. Semarang: Toha Putra, tt.
Anshari, Fauzan dan Abdurrahman Djufrie. Hukum Bagi Pencuri. Jakarta: Khairul Bayan Press, 2005.
Asyhadie, Zaeni. Hukum Bisnis Prinsip dan Pelaksanaannya di Indonesia. Jakarta: Rajawali Press, 2005.
Irhami, Nafis. Keuangan Publik Perspektif Ekonomi Islam. Salatiga: STAIN Salatiga Press, 2012.
Khan, MA. Ajaran Nabi Muhammad SAW tentang Ekonomi. Jakarta: Bank Muamalat, 1996.
Muhammad. Kebijakan Fiskal dan Moneter dalam Ekonomi Islam. Jakarta: Salemba Empat, 2002.
Perwataatmadja, Karnaen A. Perkembangan Sistem Ekonomi Selama Daulah Abbasiyah I hingga Tahun 656 H. Diktat makalah Universitas Indonesia.
Saidi, Muhammad Djafar dan Eka Merdekawati Djafar. Kejahatan Di Bidang Perpajaka. Jakarta: PT. RajaGrafindo Persada, 2011.
Soemitro, Rochmat. Dasar-Dasar Hukum Pajak dan Pajak Pendapatan. Bandung: Eresco, 1977.
Soemitro, Rochmat. Pengantar Singkat Hukum Pajak. Bandung: PT Eresco, 1992.
Sugiharto, Ugi. Keuangan Publik Islam: Reinterpretasi Zakat dan Pajak. Yogyakarta: PSZ STIS, 2004.
Yusuf, Abu. KitÄb al-Kharaj. Bairut: DÄr al-Ma’rifah, 1973.
http://verkay11.blogspot.com
http://muhammadaiz.wordpress.com
http://alinorman.wordpress.com
wikipedia.org
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Farkhani Farkhani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work 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.
- 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.
- 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).