Sistem Perpajakan di Indonesia dalam Perspektif Hukum Islam (Analisa Undang-Undang No. 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan)

Tax is an obligation for every Indonesian citizen who already has income, there is no taxpayer who can avoid these obligations unless he dies or for certain specific reasons, tax collection is required because taxes are the main source of state income. The taxation system in Indonesia is regulated in Law No. 28/2007 concerning General Provisions and Tax Procedures. Indonesia is a country with a Muslim majority, so the question arises whether the tax system in Indonesia is in accordance with the tax (daribah) according to Islam. Tax collection according to Islam must adhere to the terms and principles of Islamic economics in every implementation which is also guided by the Koran and Hadit