The Impact of Islamic Economics Principles on the Tax Compliance Payment Entertainment Policy
Bawono B.T. Jaelani A.K. Saputra R. Sobirov B.B. Mukhanova G.
2024Universitas Islam Negeri Mahmud Yunus Batusangkar
Juris: Jurnal Ilmiah Syariah
2024#23Issue 1107 - 127 pp.
The Surakarta City Government has established various entertainment tax rate policies; however, entertainment taxpayers must still comply with these policies. This research examines and analyzes the impact of Islamic economics principles on the tax compliance payment entertainment policy. This research is normative research equipped with interviews. This research uses descriptive secondary data. The research results show that, first, the level of tax compliance in paying massage parlor and SPA entertainment taxes in Surakarta City differs from Islamic economics principles. At the same time, the causal factor is the minimal participation of taxpayers in formulating entertainment tax rate policies. Second, the Surakarta City government has a role in increasing tax compliance in massage parlors. SPA Entertainment is maximizing the imposition of sanctions, supervision, outreach, and providing applications that make tax services easier.
Massage Parlors and Spas , Tax Collection , Tax Compliance
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Faculty of Law, Universitas Islam Sultan Agung, Semarang, Indonesia
Faculty of Law, Universitas Sebelas Maret, Surakarta, Indonesia
Faculty of Law, Universitas Slamet Riyadi, Surakarta, Indonesia
Samarkand Branch of Tashkent State University of Economics, Uzbekistan
Financial Monitoring Agency of the Republic of Kazakhstan, Kazakhstan
Faculty of Law
Faculty of Law
Faculty of Law
Samarkand Branch of Tashkent State University of Economics
Financial Monitoring Agency of the Republic of Kazakhstan
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