Analisis Dampak Perubahan Tarif Pajak Penghasilan Terhadap Keadilan Fiskal di Indonesia dalam Perspektif Ekonomi Islam
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Abstract
Income tax is one of the main sources of revenue for the state, which plays an important
role in maintaining fiscal stability and promoting equitable welfare for the community.
However, changes in tax rates often cause economic injustice and affect people's
purchasing power. This study aims to analyze the effect of changes in income tax rates on
fiscal justice in Indonesia from an Islamic economic perspective. This study applies a
qualitative method with a literature review approach, examining literature related to tax
policy, fiscal justice, and principles in Islamic economics. The findings of the analysis
indicate that changes in income tax rates have an impact on income distribution and
social welfare. From an Islamic economic perspective, fiscal justice must be based on the
principles of distributive justice, social responsibility, and community welfare. Therefore,
tax reform should be directed towards building a fair, transparent, and proportional
taxation system, in line with sharia values.
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