Universitas Islam Negeri Raden Intan Lampung - Indonesia
Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase its economic growth. Through this international trade, a country will have the ability to expand its consumption possibilities. In the agreement, the avoidance of double taxation must also meet the principles that apply in taxes and must also meet the principles of Islamic economics and the conditions of tax collection according to Islamic principles. The purpose of this research is the analysis of double taxation avoidance agreements in international transactions according to the perspective of Islamic economics. In this research, the researcher uses the type of library research. The data collection method is in the form of documentation. The documentation that the author does is looking for documents or data that the author considers important to be taken, in the form of newspaper/magazine articles, journals, libraries, brochures, the internet, and books. This study concluded that the taxation method as part of the method in increasing state revenue administratively must be viewed as a universal method that should not be diverted towards favoring a particular person or entity. Simply, double taxation has unfair treatment because there are still unilateral methods that do not provide justice for citizens who have dual citizenship. The principle of justice is an important pillar in Islamic economics.
Keywords : Double Taxation Avoidance Agreement, Tax Treaty, International Transactions, Islamic Economics
- Ahmadi, W. (2007). Double Taxation Avoidance Agreement (Tax Treaty) in Relation to International Transactions. In Journal of pro justitia law (Vol. 25, pp. 388–401).
- Al-Kaf, AZ (2002). Economics in the Perspective of Islamic Economics. Loyal Library Publisher.
- Fitriandi, P., Setiawan, B., & Arif, W. (2019). Economical Double Taxation on Dividend Income in Indonesia and its Alternative Settlement. Journal of Taxation, 2(1), 68–76.
- Hatta. (2018). CONTRADICTIVE IMPLEMENTATION OF DOUBLE TAX LAW IN INDONESIA. Advanced Optical Materials, 10(1), 1–9. https://doi.org/10.1016/PhysRevB.101.089902%0Ahttp://dx.doi.org/10.1016/j.nantod.2015.04.009%0Ahttp://dx.doi.org/10.1038/s41467-018- 05514-9%0Ahttp://dx.doi.org/10.1038/s41467-019-13856-1%0Ahttp://dx.doi.org/10.1038/s41467-020-14365-2%0Ahttp://dx. doi.org/1
- Jaja Zakaria. (2005). Double Taxation Avoidance Agreement. PT Raja Grafindo Persada.
- Ministry of Finance. (2020). This is a brief explanation of the Double Taxation Avoidance Agreement (P3B) or Tax Treaty. Ministry of Finance. Go. Id.
- Liberty of the View. (2008). Modernization and Reform of Tax Services Based on the Latest Law. PT. Gramedia.
- Mardiasmo. (2008). Taxation. Andi Offset.
- Mawadah, S. (2019). Sharia Economics Study Regarding Changes in PP No. 46 of 2013 to PP No. 23 of 2018. Equilibrium: Journal of Islamic Economics, 7(1), 112. https://doi.org/10.21043/equilibrium.v7i1.5219
- Mubyarto. (1990). Indonesian Economic System and Morale. LP3ES.
- Muhammad Rizky Santoso. (2021). Foreign capital loss, foreign income tax credit, and.
- Petkova, K. (2021). Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties. International Tax and Public Finance, 28(4), 890–940. https://doi.org/10.1007/s10797-020-09637-y
- Prabu, A., Destyanto, A., Debora, A., Santoso, CJ, & Maulana, A. (2021). Sovereignty of International Tax Law in Indonesia. IKAMAKUM Journal, 1(01), 91–98. http://openjournal.unpam.ac.id/index.php/IKAMAKUM/article/view/12218
- Putri, DA (2014). LEGAL ASPECTS OF IMPLEMENTATION OF THE INTERNATIONAL DOUBLE TAX AVOIDANCE AGREEMENT. 87–96.
- Risa, N. (nd). COMPARISONAL ANALYSIS OF INDONESIAN INTERNATIONAL TRADE - QATAR BEFORE AND AFTER THE AGREEMENT OF THE AGREEMENT, Faculty of Economics, Department of Accounting, Islamic University 45 Bekasi. 6(2), 189–207.
- Sudarsono, H. (2003). Islamic Banks and Financial Institutions. econicia.
- Takhim, M. (2016). Islamic economic system and social welfare. Al-Mabsut, 10(2), 1–15.