MASLAHAH CONCEPT ANALYSISTOWARDS 2016 TAX AMNESTY POLICY IN INDONESIA

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.