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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
Article Details
Copyright (c) 2023 Ananto Triwibowo, Anggoro Sugeng, Muhammad Mujib Baidhowi
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References
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References
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Agustina, R., Sharon, G., Yustitianingtyas, L., & Widodo, H. (2021). Kebijakan wajib vaksinansi Covid-19 ditinjau dari asas manfaat, kepentingan umum dan hak asasi manusia [The mandatory Covid-19 vaccination policy is reviewed from the principle of benefit, public interest and human rights]. Indonesia Law Reform Journal, 1(3), 384–398. https://doi.org/10.22219/ilrej.v1i3.18244
Akram Khan, M. (1991). The future of Islamic economics. Futures, 23(3), 248–261. https://doi.org/10.1016/0016-3287(91)90139-S
Amah, N., Febrilyantri, C., & Lestari, N. D. (2023). Insentif pajak dan tingkat kepercayaan: Pengaruhnya terhadap kepatuhan wajib pajak [Tax incentives and level of trust: Their influence on taxpayer compliance]. Jurnal Ekonomi, 28(1), 1–19. https://doi.org/10.24912/je.v28i1.1266
Andreansyah, F., & Farina, K. (2022). Analisis pengaruh insentif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak UMKM [Analysis of the influence of tax incentives, tax sanctions and tax services on MSME taxpayer compliance]. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 2097–2104. https://doi.org/10.36778/jesya.v5i2.796
Anshor, A. M., & Muttaqin, M. N. (2020). Kebijakan Pemerintah Indonesia dalam pencegahan penyebaran Corona virus disease 2019 (Covid-19) perspektif maqashid syari’ah [Indonesian Government policy in preventing the spread of Corona virus disease 2019 (Covid-19) from a maqashid syari’ah perspective]. Al-Istinbath: Jurnal Hukum Islam, 5(2), 159–176. https://doi.org/10.29240/jhi.v5i2.1946
Chakraborty, I., & Maity, P. (2020). Covid-19 outbreak: Migration, effects on society, global environment and prevention. Science of The Total Environment, 728, 138882. https://doi.org/10.1016/j.scitotenv.2020.138882
Chapra, M. U. (1993). Islam and economic development: A strategy for development with justice and stability. International Institute of Islamic Thought and Islamic Research Institute.
Choudhury, M. A. (1983). Principles of Islamic economics. Middle Eastern Studies, 19(1), 93–103. https://doi.org/10.1080/00263208308700535
Darono, A. (2021). Insentif pajak untuk menekan dampak buruk pandemi Covid-19 berlanjut di tahun 2021 [Tax incentives to reduce the negative impact of the Covid-19 pandemic will continue in 2021] [HTML]. Website PEN. https://pen.kemenkeu.go.id/in/post/insentif-pajak-untuk-menekan-dampak-buruk-pandemi-covid-19-berlanjut-di-tahun-2021
Daud, D., & Mispa, S. (2022). Kebijakan pajak di masa pandemi Covid-19 dalam meningkatkan kepatuhan wajib pajak [Tax policy during the Covid-19 pandemic in increasing taxpayer compliance]. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 375–380. https://doi.org/10.31092/jpkn.v3i2.1389
Derigs, U., & Marzban, S. (2008). Review and analysis of current Shariah‐compliant equity screening practices. International Journal of Islamic and Middle Eastern Finance and Management, 1(4), 285–303. https://doi.org/10.1108/17538390810919600
Dewi, S., Widyasari, W., & Nataherwin, N. (2020). Pengaruh insentif pajak, tarif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak selama masa pandemi Covid-19 [The influence of tax incentives, tax rates, tax sanctions and tax services on taxpayer compliance during the Covid-19 pandemic]. Jurnal Ekonomika Dan Manajemen, 9(2), Article 2. https://doi.org/10.36080/jem.v9i2.1248
Dubey, S., Biswas, P., Ghosh, R., Chatterjee, S., Dubey, M. J., Chatterjee, S., Lahiri, D., & Lavie, C. J. (2020). Psychosocial impact of Covid-19. Diabetes & Metabolic Syndrome: Clinical Research & Reviews, 14(5), 779–788. https://doi.org/10.1016/j.dsx.2020.05.035
Ginting, N., & Irawan, F. (2022). Tinjauan kebijakan insentif pajak di masa pandemi Covid-19 berdasarkan fungsi budgetair dan regulerend pajak [Review of tax incentive policies during the Covid-19 pandemic based on the tax budgetair and regularend functions]. HERMENEUTIKA : Jurnal Ilmu Hukum, 6(1), 1–17. https://doi.org/10.33603/hermeneutika.v6i1.6743
Hafidz, F., Adiwibowo, I. R., Kusila, G. R., Ruby, M., Saut, B., Jaya, C., Baros, W. A., Revelino, D., Dhanalvin, E., & Oktavia, A. (2023). Out-of-pocket expenditure and catastrophic costs due to COVID-19 in Indonesia: A rapid online survey. Frontiers in Public Health, 11. Scopus. https://doi.org/10.3389/fpubh.2023.1072250
Hayati, R. (2020). Kebijakan ekonomi Islam Umar bin Khattab dalam menghadapi krisis [Umar bin Khattab’s Islamic economic policy in facing the crisis]. Al-Mawarid Jurnal Syariah Dan Hukum (JSYH), 2(2), 41–51. https://journal.uii.ac.id/JSYH/article/view/18551
Ibn Khaldûn. (2015). The Muqaddimah: An introduction to history (Abridged edition). Princeton University Press.
Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh kebijakan insentif pajak di masa pandemi Covid-19 terhadap penerimaan PPN [The influence of tax incentive policies during the Covid-19 pandemic on value added tax revenues]. Jurnal Pajak Dan Keuangan Negara (PKN), 3(1), 24–36. https://doi.org/10.31092/jpkn.v3i1.1202
Iqbal, Z., & Mirakhor, A. (2017). Ethical dimensions of Islamic economics and finance. In Z. Iqbal & A. Mirakhor (Eds.), Ethical dimensions of islamic finance: Theory and practice (pp. 103–134). Springer International Publishing. https://doi.org/10.1007/978-3-319-66390-6_5
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