Dimensi Islam Terhadap Konsep Pelaksanaan Cukai Barangan dan Perkhidmatan (GST)

The Islamic Dimension on the Concept of the Implementation of the Goods and Services Tax (GST)

Abstract

Since the government’s announcement to implement the Goods and Services Tax (GST) on 1 April 2015, various reactions have emerged within society. Some segments of the public appeared to support the government’s intention, while others opposed the implementation of this tax. Numerous discussions and explanatory efforts were actively carried out to provide the public with a clearer understanding of GST implementation. Accordingly, this article discusses the fundamental concept of taxation in Islam and the views expressed by scholars regarding the implementation of taxes within a state. This study adopts a qualitative approach using content analysis based on inductive, deductive, and comparative methods, drawing upon data extracted from library sources and previous studies. Preliminary findings indicate that there are two categories of scholarly opinions concerning the implementation of taxation: one view that prohibits taxation, and another that permits it, based on evidences derived from the Qur’an and the Sunnah.