Analisis Perubahan Kebijakan Pajak di Negara GCC dalam Perspektif Ekonomi Islam

Rachmania Nurul Fitri Amijaya, Mohammad Yusron Sholikhin

Abstract


G.C.C. countries use oil as a significant source of state revenue because the G.C.C. region is a collection of world oil-producing countries. However, since the world oil price slumped from 2005-2008, governments have changed course by imposing taxes on their citizens. The point of this study is to argue the G.C.C. countries that have changed their tax-free system in their economy into countries that apply taxes today. Then, the views of some Muslim scientists related to taxation are related to changes in tax policy in G.C.C. countries. The qualitative method is used in this paper with a critical approach and analysis of several kinds of literature and financial reports relating to changes in tax policy in the G.C.C. area. The results of this study explain that the G.C.C. countries compile a value-added tax of 5%, which is applied to several basic needs such as food, clothing, water, and electricity bills. Later, some Muslim scientists agreed on the existence of taxes for the common good, a source of revenue for public facilities and services.

Keywords


Tax, GCC, Tax Free

Full Text:

PDF

References


Albaity, M, and H Mustafa. “International and Macroeconomic Determinants of Oil Price: Evidence from Gulf Cooperation Council Countries.” International Journal of Energy Economics and Policy 8, no. 1 (2018): 69–81. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85041015916&partnerID=40&md5=6087fcd25a84d74990bd1e7ca8feb8a4.

Cebula, Richard, and Usha Nair-Reichert. “Impact of Federal Income Tax Rates and Government Borrowing on Nominal Interest Rate Yields on Tax-Free Municipal Bonds.” Journal of Financial Economic Policy 10, no. 3 (2018): 342–350.

Choudhury, Masudul Alam. “The Nature of Well-Being Objective Function in Tax-Free Regime of Ethico-Economics.” Journal of Islamic Accounting and Business Research 9, no. 2 (2018): 171–182.

Dupuis, Daniel. “Ex-Dividend Day Price Behavior and Liquidity in a Tax-Free Emerging Market.” Emerging Markets Review 38, no. September 2018 (2019): 239–250. https://doi.org/10.1016/j.ememar.2019.02.001.

Haug, Alfred A., Tomasz Jędrzejowicz, and Anna Sznajderska. “Monetary and Fiscal Policy Transmission in Poland.” Economic Modelling 79, no. September 2018 (2019): 15–27.

Ibrahim, Azharsyah, Erika Amelia, Nashr Akbar, Nur Kholis, Suci Apriliani Utami, and Nofrianto. Pengantar Ekonomi Islam, 2021.

IMF. Diversifying Government Revenue in the GCC: Next Steps, 2016. https://www.imf.org/external/np/pp/eng/2016/102616.pdf.

———. Tax Policy Reforms in the GCC Countries: Now and How? Doha, 2015.

Kollias, Christos, and Susana Maria Paleologou. “Fiscal Policy in the European Union: Tax and Spend, Spend and Tax, Fiscal Synchronisation or Institutional Separation?” Journal of Economic Studies 33, no. 2 (2006): 108–120.

Mishra, Shanti Bhushan, and Shashi Alok. Handbook of Research Methodology. Educreation Publishing. Vol. 9, 1990.

Nisa’, Khoirun. “Al-Ghazali: Ihya’ Ulum Al-Din Dan Pembacanya.” Jurnal Ummul Qura VIII, no. 2 (2016): 1–15.

Perez-Sebastian, Fidel, Ohad Raveh, and Yaniv Reingewertz. “Heterogeneous Vertical Tax Externalities and Macroeconomic Effects of Federal Tax Changes: The Role of Fiscal Advantage.” Journal of Urban Economics (2019). https://linkinghub.elsevier.com/retrieve/pii/S009411901930049X.

PwC. An Introduction to Value Added Tax in the GCC, 2017.

Qoyum, Abdul, Asep Nurhalim, Fithriady, Martini Dwi Pusparini, Nurizal Ismail, Mohammad Haikal, and Khalifah Muhammad Ali. Sejarah Pemikiran Ekonomi Islam Klasik. Departemen Ekonomi Dan Keuangan Syariah Bank Indonesia. Vol. 16, 2022.

Ridwan, Murtadho. “Zakat Vs Pajak: Studi Perbandingan Di Beberapa Negara Muslim.” ZISWAF : Jurnal Zakat dan Wakaf 1, no. 1 (2016): 1–22.

Salim, Ssuna, Syahrul Faizaz Binti Abdullah, and Kamarudin bin Ahmad. “Wilayat Al-Hisba; A Means to Achieve Justice and Maintain High Ethical Standards in Societies.” Mediterranean Journal of Social Sciences 6, no. 4 (2015): 201–206.

Tilopa, Martina Nofra. “Pemikiran Ekonomi Abu Yusuf Dalam Kitab Al-Kharaj.” Al-Intaj 3, no. 1 (2017): 154–171.

Zaman, Qamar Uz, M. Kabir Hassan, Waheed Akhter, and Jennifer Brodmann. “Does the Interest Tax Shield Align with Maqasid Al Shariah in Finance?” Borsa Istanbul Review 19, no. 1 (2019): 39–48. https://doi.org/10.1016/j.bir.2018.07.004.

حنبل, أحمد بن. المسند أحمد بن حنبل. القاهرة: دار الحديث, n.d.

مسلم, امام. صحيح مسلم. الرياض: دار السلام, n.d.




DOI: http://dx.doi.org/10.29300/ba.v7i2.2859

Refbacks

  • There are currently no refbacks.


Indexed by :