ANALISIS EFEKTIVITAS ASAS PERPAJAKAN DALAM UNDANGUNDANG NOMOR 11 TAHUN 2016 PERSPEKTIF MASLAHAH

Muhammad Ichsan, NIM: 17103080049 (2022) ANALISIS EFEKTIVITAS ASAS PERPAJAKAN DALAM UNDANGUNDANG NOMOR 11 TAHUN 2016 PERSPEKTIF MASLAHAH. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARA.

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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.

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