Tax Avoidance From The Perspective of Islamic Law - The Case of Sampit and Palangka Raya

Ali Murtadho Emzaed

2018

Abstract

Tax plays a central role in the economic system of modern states. Through taxation, a state attempts to gain and increase its revenues to provide its people with public facilities and meet their need of public goods. However, there are problems and challenges facing states in their attempts to collect tax from tax payers. These include what so called “tax avoidance”, an attempt conducted by tax payers to reduce the amount of tax payable to a state. It is problematic because tax avoiders are not regarded as to have breached law whereas they have hindered the state from increasing its revenues. This has created a gap between the law that aimed at gaining revenues for public interests and the practice of tax avoidance, which is lawful, but contradictory to the aim of the law. This paper attempts to understand the practice of tax avoidance from the perspectice of Islamic law. Based on qualitative data, it found that tax avoiders are motivated by bad intentions and their conduct is considered as hilah according to the perspective of Islamic law.

Paper Citation

in Harvard Style

Emzaed A. (2018). Tax Avoidance From The Perspective of Islamic Law - The Case of Sampit and Palangka Raya.In Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH, ISBN 978-989-758-343-8, pages 163-169. DOI: 10.5220/0007417201630169

in Bibtex Style

@conference{ancosh18,
author={Ali Murtadho Emzaed},
title={Tax Avoidance From The Perspective of Islamic Law - The Case of Sampit and Palangka Raya},
booktitle={Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH,},
year={2018},
pages={163-169},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007417201630169},
isbn={978-989-758-343-8},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Annual Conference on Social Sciences and Humanities - Volume 1: ANCOSH,
TI - Tax Avoidance From The Perspective of Islamic Law - The Case of Sampit and Palangka Raya
SN - 978-989-758-343-8
AU - Emzaed A.
PY - 2018
SP - 163
EP - 169
DO - 10.5220/0007417201630169