Femei Purnamasari, Arif Darmawan


Tax revenue and imcome diparity becomes attention and important study that need to be analyzed. This is how tax revenues continue to increase were an effect on income inequality in Indonesia. The magnitude of per capita income in Indonesia is medium category with poor people have continued to rise in the last ten years. This research is to find out how the effect on the tax revenue with income disparity in Indonesia. Typically data that used is the panel datathat combines with cross section data and time series, starts from 2010 – 2016. Analysis that will uses in this research is double regression semi-log linear through Ordinary Least Square (OLS). In conclusion, the research finds that tax revenues has positive correlation with income disparity and will be reviewed by an Islamic perspective. Tax policy in Islamic perspective gives important input to implement tax policy in Indonesia. In Islam‘s view, tax for Muslim has been applied for their own responsibilities and regulations, Islam also has been implement how source and collecting system, system should secured or make a guarantee that rich people and welfare people get bigger proportion (to pay tax) because social welfare order. The cost of tax that burden in society will showed equal and not too give strength if cost that applied based on people‘s ability follows tax system in Islam. Indeed it can be a reason for decreasing inequality and poverty in each region.


Tax Revenue, Income Disparity and Islamic Perspective of Tax

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