MASLAHAH CONCEPT ANALYSISTOWARDS 2016 TAX AMNESTY POLICY IN INDONESIA

Faridl Noor Hilal, M.M.A Ade Tachrizatu Wirda

Abstract

Indonesia is projected to meet the potential global
risk. Where actually it has a significant implication on
Indonesian’s economic rate in the future. In the other
hand, the expenditure of nation is increasing year by year.
But,there is a gap between the tax compliance and the the
tax potential. So, the Indonesian government has a tre-
mendous errand min its program is establishing a credible
fiscal policy. Towards its fiscal policy, the government tries
to increase the nation revenue trough Tax Amnessty policy.
However, the tax amnesty conducted the result of increasing
of tax compliance and tax revenue in the future. Hence, this
policy has a controversial issue. The paper is a qualitative
research which try to describe more deeper the meaning of
Maslahah. This paper tries to analyze more the Maslahah
concept towards Tax Amnesty policy in the term of Law
of Islamic Economic. In this paper, the researcher observe
the literal meaning of Maslahah and trying to describe
the interest and benefits of Tax Amnesty in its sort and
long term. Therefore, the benefits may lead to the public
welfare. But, the result of the research found that there are
some lacks of Indonesia Tax Amnesty policy in its absence
of tracking source, as its one of incentives. So, it causes to
opposite of the Islamic Law to Al-Qur’an, which should
keep the own of wealth well. Furthermore, the existence of
tax amnesty policy should be more considered due to this
issue, affecting in its level of importance towards Maslahah
and Shari’ah compliance is one step down. Overall, the
incentives of tax amnesty should be discussed carefully on its further implication –where the tax amnesty presents a

high risk issue for the nation development.

Keywords

Maslahah; Maqasid Shari’ah Public Welfare; Tax Amnesty and Fiscal Policy

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