Analisis Dari Sudut Maqasid Syariah Mengenai Sistem Cukai Barangan dan Perkhidmatan (Analysis From the Perspective of Maqasid Syariah on the Goods and Services Tax System)

Abstract

Malaysia has introduced the goods and services tax (GST) effective 1st April 2020 at a rate of six percent. The introduction of the GST tax is one of the actions taken by the government to restructure the country's financial system to find new sources of revenue and streamline the method of tax collection. This study examined the implementation of the goods and services tax (GST), which came into effect on 1st April 2015, fixed at six per cent (6%). However, the implementation of GST has caused mixed responses from various quarters among politicians, academics and particularly the masses. As a result of protests and the change of government, this tax has been abolished. Even so, it is interesting to examine this tax system. Thus, this study analyzes the effects of implementation of GST within the Islamic taxation framework from the perspective of maqasid al-Shari’ah, namely, maslahah and mafsadah of GST to households, organizations and the government. The results of the study showed the importance of GST being implemented to keep the state revenue stable while the issues of GST non-compliance would cause economic instability that could lead to a huge mafsadah to the welfare of the masses. The government also must be committed in its compliance with the parametric conditions of shari’ah stipulated by the Conference of the Fatwa Committee National Council, so that, the objectives of the implementation of the GST remain in tandem with the demands of maqasid al-Shari’ah.