Efektivitas Pajak Pertambahan Nilai dalam Mendukung Pembangunan Berbasis Syariah
DOI:
https://doi.org/10.59580/iesbir.v4i1.10003Abstract
Abstract
Value-added tax contributes to increasing national income which is then used for national development. However, in its implementation, there are challenges in adjusting to sharia principles that emphasize the factors of justice, lack of allocation for welfare, and balance. Therefore, this study analyzes how effective value-added tax is in supporting sharia-based development, both in terms of management, distribution, and the impact on society itself. This research uses a qualitative method based on literature, taxation policy and sharia economic principles. The results of this study show how VAT does not burden the community, it is hoped that the existence of VAT can increase sustainable development with the application of transparency, and accountability. Thus harmonization between tax regulations and sharia values can increase the contribution of national income.
Keywords: Development; Sharia; Tax; Value Added Tax
Abstrak
Pajak pertambahan nilai berkontribusi dalam meningkatkan pendapatan nasional yang kemudian digunakan untuk pembangunan nasional. Namun dalam implementasi nya terdapat tantangan dalam menyesuaikan prinsip syariah yang menekankan faktor keadilan, minimnya alokasi untuk kesejahteraan, dan keseimbangan. Oleh karena itu, Penelitian ini menganalisis seberapa efektif pajak pertambahan nilai dalam mendukung pembangunan berbasis syariah, baik dari segi pengelolaan, distribusi, maupun dampak terhadap masyarakat itu sendiri. Penelitian ini menggunakan metode kualitatif dengan berbasis literatur, kebijakan perpajakan dan prinsip ekonomi syariah. Hasil dari penelitian ini menunjukkan bagaimana PPN tidak membebankan masyarakat, diharapkan dengan adanya PPN dapat meningkatkan pembangunan berkelanjutan dengan penerapan transparansi, dan akuntabilitas. Dengan demikian harmonisasi antara regulasi pajak dan nilai nilai syariah dapat menambah kontribusi pendapatan nasional.
Kata kunci: Pajak; Pajak Pertambahan Nilai (PPN); Pembangunan; Syariah
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