Asmarani, Nora Galuh Candra and Priandhita Sukowidyanti A,, SE.MSA.AK (2023) Analisis Rekomendasi Insentif Pajak Penghasilan untuk Deposito Mudharabah di Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Perkembangan industri perbankan syariah yang menunjukkan tren positif belum diimbangi dari sisi permintaan produk perbankan syariah. Hal tersebut menjadi suatu ironi mengingat Indonesia menempati peringkat pertama sebagai negara dengan jumlah penduduk muslim terbesar di dunia. Beberapa pengamat ekonomi syariah berpendapat bahwa perkembangan perbankan syariah yang belum optimal disebabkan kurangnya dukungan pemerintah khususnya dalam pemberian insentif pajak. Insentif pajak tersebut salah satunya dibutuhkan untuk deposito mudharabah. Sebab, deposito mudharabah merupakan salah satu sumber modal utama bagi perbankan syariah. Akan tetapi, sampai dengan penelitian ini dilakukan pemerintah belum memberikan insentif pajak untuk deposito mudharabah. Insentif pajak bukanlah model kebijakan yang baru. Insentif pajak kerap menjadi cara untuk merespons suatu masalah tertentu, tetapi perlu ada pertimbangan mengapa suatu insentif pajak diperlukan untuk mengatasi masalah tersebut. Namun, sejauh ini kajian yang memetakan pertimbangan pemberian insentif pajak atas deposito mudharabah masih sangat terbatas. Melihat kebutuhan tersebut, penelitian ini akan menganalisis pertimbangan-pertimbangan pemberian insentif pajak penghasilan untuk deposito mudharabah di Indonesia. Selain itu, penelitian ini juga akan menganalisis bentuk usulan insentif pajak penghasilan yang sesuai untuk deposito mudharabah di Indonesia. Penelitian ini menggunakan penelitian kualitatif. Teknik pengumpulan data menggunakan wawancara, dokumentasi, dan studi kepustakaan. Hasil penelitian ini menyimpulkan terdapat dua pertimbangan yang membuat deposito mudharabah perlu diberikan insentif pajak. Pertimbangan tersebut meliputi: (i) karakteristik deposito mudharabah yang memberikan imbal hasil berupa bagi hasil yang fluktuaktif; dan (ii) untuk mendukung perkembangan bank syariah. Sementara itu, bentuk insentif pajak yang sesuai untuk deposito mudharabah adalah berupa pengurangan tarif pajak penghasilan atas bagi hasil deposito mudharabah.
English Abstract
The development of the sharia banking industry which shows a positive trend has not been matched by the demand for sharia banking products. This is an irony considering that Indonesia is ranked first as a country with the largest Muslim population in the world. Several observers of the sharia economy argue that the development of sharia banking that has not been optimal is caused by a lack of government support, especially in the provision of tax incentives. One of these tax incentives is needed for mudharabah deposits. This is because mudharabah deposits are one of the main sources of capital for Islamic banking. However, up to this research, the government has not provided tax incentives for mudharabah deposits. Tax incentives are not a new policy model. Tax incentives are often a way to respond to a particular problem, but there needs to be consideration as to why a tax incentive is needed to address the problem. However, as far as this study is concerned, the justification for offering incentives for mudharabah deposits is still very limited. In view of this need, this study will analyze the considerations for providing income tax incentives for mudharabah deposits in Indonesia. In addition, this study will also analyze the appropriate forms of income tax incentives for mudharabah deposits in Indonesia. This study uses qualitative research. Data collection techniques using interviews, documentation and literature study. The results of this study conclude that there are two considerations that make mudharabah deposits need to be given tax incentives. These considerations include: (i) the characteristics of mudharabah deposits that provide yields in the form of actively fluctuating profit sharing; and (ii) to support the development of Islamic banks. Meanwhile, the appropriate form of tax incentive for mudharabah deposits is in the form of a reduction in the income tax rate on the profit sharing of mudharabah deposits
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030818 |
| Uncontrolled Keywords: | Insentif Pajak Penghasilan, Bank Syariah, Deposito Mudharabah |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 23 Jan 2024 02:17 |
| Last Modified: | 23 Jan 2024 02:17 |
| URI: | http://repository.ub.ac.id/id/eprint/212059 |
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