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Tax incentives during the Covid-19 pandemic An Islamic economics perspective
Submitted
February 7, 2023
Accepted
June 26, 2023
Published
September 28, 2023
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Abstract

Introduction
The economic impact of Covid-19 virus is also felt by the state revenue sector due to tax incentives.
Objectives
This study aims to analyze the tax incentive policies implemented by the government during the Covid-19 pandemic in terms of objectives, impacts, and the concept of convenience from an Islamic economics perspective.
Method
This study uses a normative-juridical approach by examining tax incentive policies in the context of Islamic economic theory from philosophical and juridical perspectives.
Results
From an Islamic economic perspective, the existence of tax incentives seen from the objective of the results and benefits is appropriate because it creates maslahah in the midst of an emergency or critical situation. In addition, the convenience provided by the government in tax incentives if seen from Islamic law is rukshah, or convenience and understanding for citizens due to certain conditions, namely the Covid-19 pandemic.
Implications
This study contributes to the development of theoretical research in the field of macroeconomic policy from an Islamic perspective. This study can also be used as a reference by the government to provide tax incentives in times of similar crises.
Originality/Novelty
This study is unique in that it examines the problem of tax incentives from an Islamic perspective. As a country with the world's largest Muslim population, this study will enrich Islamic macroeconomic studies for policymaking in Indonesia.

Keywords

Covid-19 pandemic Indonesia Islamic macroeconomics Islamic economics perspective tax incentives

Article Details

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Copyright (c) 2023 Ananto Triwibowo, Anggoro Sugeng, Muhammad Mujib Baidhowi

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How to Cite
Triwibowo, A., Sugeng, A., & Baidhowi, M. M. . (2023). Tax incentives during the Covid-19 pandemic: An Islamic economics perspective. Journal of Islamic Economics Lariba, 9(1), 149–164. https://doi.org/10.20885/jielariba.vol9.iss1.art9
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