Sharia Economic Perspective Regarding Income Tax Collection

Abstract

The effectiveness of managing government financial resources is vital for a country's development, with taxes playing a key role. Income tax (PPh) 21, which employs progressive rates, is designed to address economic disparities and support national growth. In Islamic economics, tax (dharibah) is an economic transaction contributing directly to the state for the common good. This research uses qualitative methods and literature analysis to explore the integration of PPh 21 in Islamic economics. PPh 21 embodies economic justice and public benefit through its progressive rates, adjusting taxes based on income levels. Islamic dharibah tax collection focuses on public welfare, without distinguishing between Muslims and non-Muslims. PPh 21 aligns with sharia principles by ensuring justice and targeting economically capable groups. As a financial instrument, PPh 21 supports community development and welfare in the Islamic economic framework. Leaders (Ulil Amri) play a crucial role in developing a tax system that promotes overall community welfare and sustainable economic stability.