@phdthesis{digilib56413,
           month = {October},
           title = {ANALISIS EFEKTIVITAS ASAS PERPAJAKAN DALAM UNDANGUNDANG
NOMOR 11 TAHUN 2016 PERSPEKTIF MASLAHAH},
          school = {UIN SUNAN KALIJAGA YOGYAKARA},
          author = {NIM:  17103080049 Muhammad Ichsan},
            year = {2022},
            note = {Pembimbing: Saifuddin, SHI., MSI.},
        keywords = {tax; tax amnesty; maslahah},
             url = {https://digilib.uin-suka.ac.id/id/eprint/56413/},
        abstract = {Fiscal policy is the largest source of income and this resource must be
managed as well as possible. Fiscal policy is regulated in Undang-Undang
Nomor 28 Tahun 2007 concerning general provisions and taxation procedures.
With the presence of Undang-Undang Nomor 11 Tahun 2016 concerning Tax
Amnesty, it is hoped that it will be able to encourage the economy and increase
the level of tax-payer compliance to report SPT (Annual Tax Return Letters). The
presence of the tax abolition system is assessed because of the decreased level of
taxpayer compliance with their tax obligations. In Islamic law, there are several
differences of opinion among Ulama regarding taxation, many of whom do not
agree with the existence of taxation, and not a few of the Ulama agree with the
existence of taxes on the grounds of benefit. The Tax Amnesty policy has raised
more agreement and disagree, and can open up opportunities for corruption.
Therefore, the researcher raised research on the Tax Amnesty policy if it was
analyzed using Maslahah Mursalah.
This type of research is library studying using a normative juridical
approach to examine the effectiveness of the tax abolition policy. While the nature
of the research used is descriptive analytical. Therefore, the data collection
method is sourced from the Al-Quran, Hadist, Statutory regulations, books,
journals, and scientific works using several approaches, such as the principle of
taxation, tax amnesty, taxes in Islamic, and Maslahah Mursalah.
The results of this study, indicate that the 2016 tax amnesty policy is not
yet necessary. Tax amnesty is issued in order to increase the level of compliance
of taxpayers themselves, increase SPT (Annual Tax Return Letter), increase
APBN, and facilitate payment of state debt. When viewed from the
classification, the tax amnesty policy issued 2016 in Undang-undang number 11
of 2016 in line with the tax principles forward by Adam Smith and also the tax
amnesty has greatly reached the benefit which is very beneficial for taxpayers or
entities as well as for the government.}
}