relation: https://digilib.uin-suka.ac.id/id/eprint/56413/
title: ANALISIS EFEKTIVITAS ASAS PERPAJAKAN DALAM UNDANGUNDANG  NOMOR 11 TAHUN 2016 PERSPEKTIF MASLAHAH
creator: Muhammad Ichsan, NIM:  17103080049
subject: Ekonomi Syariah
subject: Pajak
description: 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.
date: 2022-10-26
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/56413/1/17103080049_BAB-I_IV-atau-V_DAFTAR-PUSTAKA%20%281%29.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/56413/2/17103080049_BAB-II_sampai_SEBELUM-BAB-TERAKHIR%20%281%29.pdf
identifier:   Muhammad Ichsan, NIM: 17103080049  (2022) ANALISIS EFEKTIVITAS ASAS PERPAJAKAN DALAM UNDANGUNDANG NOMOR 11 TAHUN 2016 PERSPEKTIF MASLAHAH.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARA.