Telaah Integratif Filsafat Hukum Publik dan Teori Maslahah terhadap Kebijakan Amnesti Pajak di Indonesia

Al-Manahij

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Field Value
 
Title Telaah Integratif Filsafat Hukum Publik dan Teori Maslahah terhadap Kebijakan Amnesti Pajak di Indonesia
 
Creator Khasanah, Karimatul
 
Description Tax amnesty policy has been issued by the Government of Indonesia for six times, i.e., 1964, 1984, 2007, 2009, 2015, and 2016. But actually, such policy is not a common one, because taxes are obligation for everyone who has met the criteria as a taxpayer. Therefore, the emergence of this policy often leads to controversial responses from many people. This research aims to reveal how the analysis of the philosophy of public law (justice, expediency and legal certainty) toward tax amnesty policies in Indonesia, which is integrated with the theory of maṣlaḥah (public benefit) in Islamic legal philosophy (Usul al-Fiqh). The findings of this study indicate that the implementation of the three legal principles in the tax amnesty policy in Indonesia actually has a legal legitimacy (i’tibār syar’iy) in the perspective of maṣlaḥah (public benefits). As the character of the maslahah, then the hierarchy of the three is tentative depending on the level of urgency driven by surronding situations and conditions.
 
Publisher Fakultas Syariah IAIN Purwokerto
 
Date 2021-06-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.iainpurwokerto.ac.id/index.php/almanahij/article/view/4041
10.24090/mnh.v15i1.4041
 
Source Al-Manahij: Jurnal Kajian Hukum Islam; Vol 15 No 1 (2021); 37-52
2579-4167
1978-6670
10.24090/mnh.v15i1
 
Language eng
 
Relation http://ejournal.iainpurwokerto.ac.id/index.php/almanahij/article/view/4041/2407
 
Rights Copyright (c) 2021 Karimatul Khasanah
http://creativecommons.org/licenses/by-sa/4.0
 

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