ANALISIS TENTANG PAJAK RESTORAN DALAM PANDANGAN MAQASHID SYARIAH IMAM ABU ISHAQ AS-SYATIBI (Study Kasus Di Restoran Ikan Bakar Stasioen Purworejo)

Waluyo Sudarmaji

  • Waluyo Sudarmaji STAI An-Nawawi Purworejo
Keywords: Restaurant Tax, Maqasyid Syariah, Sale and Purchase

Abstract

With the times, there are so many muamalah transaction activities. The transaction takes place between the seller and the buyer, in which there is an element of irrelevance between one of the two. One of them is buying and selling transactions in which there is an application of Restaurant Tax. Every taxpayer who purchases food or drinks on taxable goods will be taxed therein. In general, the Government implements Restaurant Tax with specific purposes and objectives, among others, to increase Regional Original Income, in order to advance the region itself both in terms of development, infrastructure and from other aspects of regional autonomy. However, in practice, it is often found that there is a disagreement between buyers who buy food at restaurants and restaurants where taxes are imposed. For people who know the importance of tax compliance will feel that this is nothing new in the world of economy, but for people who do not know the importance of paying taxes they will consider it a policy made by the restaurant or restaurant. So that there are frequent complaints from buyers because of the additional costs struck on payments, namely Restaurant Tax by 10% of the total purchase. Departing from this background, researchers are interested in discussing the problem of Islamic Maqasyid Islamic Perspective of Imam Abu Ishaq As-Syatibi Restaurant Tax Analysis at the Stasioen Grilled Fish Restaurant (IBS) Purworejo. This type of research is a type of field research, the method of collecting data is by means of interviews. There are two data sources, namely, primary data sources and secondary data sources, while the analysis uses a qualitative approach. The results of the Maqāshid Syarī'ah Perspective Restaurant Tax Analysis, according to the Dharūriyat Khomsah principle, namely maintaining religion (ad-Dīn), guarding the soul (an-Nafs), protecting descendants (an-Nasl), protecting property (al-Māl), and maintaining aqal (al-'Aql). Of the five Maqāshid dharūriyyat that the Restaurant Tax is in line with and in accordance with the principle of Hifd al-Māl (maintaining property) that Allah prohibits stealing and usury 'because it can harm other humans, on the contrary implies buying and selling and seeking sustenance in a lawful way.

Published
2021-07-09
How to Cite
Waluyo Sudarmaji. (2021). ANALISIS TENTANG PAJAK RESTORAN DALAM PANDANGAN MAQASHID SYARIAH IMAM ABU ISHAQ AS-SYATIBI (Study Kasus Di Restoran Ikan Bakar Stasioen Purworejo): Waluyo Sudarmaji . MUSTANIR: Jurnal Ekonomi Syari’ah Dan Hukum Islam, 2(01), 24-37. Retrieved from http://jurnal-mustanir.isif.ac.id/index.php/Mustanir/article/view/14