Prophetic Tax Based On Kuntowijoyo's Thought

Authors

  • Umaimah Umaimah Brawijaya University
  • Iwan Triyuwono Brawijaya University
  • Roekhudin * Brawijaya University
  • Lilik Purwanti Brawijaya University

Keywords:

Concept, prophetic tax, Kuntowijoyo's thoughts

Abstract

Purpose . This research aims to formulate a tax concept based on Kuntowijo's thought.

Design/methodology/approach . This research is critical research using Kuntowijoyo's critical thinking, namely the prophetic mission of Islam; humanization, liberation, and transcendence based on Al Quran Surah Ali Imron verse 110

Findings — Humanization, liberation and transcendence do not yet exist in the modern tax concept. Taxes should be a sincere gift from the people to the State based on justice within the framework of faith in God Almighty and spent on the interests of the people from the weakest groups.

Practical implications  It is hoped that this article can be used as material for consideration for the government, especially the Directorate General of Taxes, to reformulate the concept of tax in Indonesia.

Originality/value   This article presents a tax concept that combines Religion with human thought.

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Undang-Undang No 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan

Published

2024-05-20

How to Cite

Umaimah, U., Triyuwono, I., *, R., & Purwanti, L. (2024). Prophetic Tax Based On Kuntowijoyo’s Thought. The International Journal of Accounting and Business Society, 32(1). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/724

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