Pajak Restoran Perspektif Ekonomi Islam (Studi Atas Praktek Pembayaran Pajak Restoran di Kota Padang)

Abstract

The main question in this study is how the implementation of restaurant tax payments (for restaurants that do not include a 10% restaurant tax in the bill) in the City of Padang according Islamic economics perspective. The purpose of this research is to analyze the views of the Islamic economy on practicing of tax payments by the restaurant owner. This research is a qualitative research model, which relies on data collection by participatoryobservation and in-depth interviews. Research analysis using qualitative analysis methods. After the field research stage is completed, the conclusions obtained are then analyzed using the Islamic economic approach. From this study found the practice of restaurant tax payments that are not in accordance with the principles of Islamic economics, namely: (i) lack of honesty and compliance of taxpayers, (ii) absence of records carried out by taxpayers (iii) corrupt practices which are the impact of the absence of financial records from taxpayers, (iv) the injustices felt by taxpayers regarding the stipulation as taxpayers, and (v) there is no separation between taxes for Muslims and non-Muslims, therefore the tax that should be able to be a deduction of the final taxable income is unapplicaple.