IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) PADA HASIL PERTANIAN DALAM PERSPEKTIF ISLAM

Abstract

Implementation of Value Added Tax on agricultural product in Islamic Perpective. To
reduce Indonesia's dependence on foreign debt, the government tightened fiscal policy, by increasing
the tax revenue in the Budget Revenue and Expenditure or APBN-P 2013 that reached Rp 916.2
trillion or 92.06 percent of the target of Rp 995.2 trillion. Of course, to increase tax revenues, the
government has made tax reform one of them by applying the Value Added Tax (VAT) for all types of
goods including agricultural products. Indonesia is an agrarian country, and farmers are the livelihood
of the majority, so it is necessary for the government to consider tax for agricultural products, and to
ensure the people are not suffering by implementation of agri-products taxes. VAT collection is not at
issue in Islam, although there are some Wahhabi clerics that forbid it, but jumhur scholars agree that
VAT is allowed by adapting the principle of maslahah and justice, thus, the taxes collected will be
adapted to the religious and juridical norms