Keadilan Fiskal Platform Digital: Kajian Ekonomi Syariah atas Kehadiran dan Aliran Pendapatan Global
DOI:
https://doi.org/10.33477/eksy.v8i1.14274Kata Kunci:
digital taxation; fiscal justice; global income; Islamic economics; profit shiftingAbstrak
The rapid expansion of the digital economy has challenged conventional taxation systems, particularly in addressing cross-border digital activities that lack physical presence. This study examines fiscal justice within digital taxation from the perspective of Islamic economics, focusing on the misalignment between value creation and taxing rights. Using a qualitative normative-conceptual approach through literature review, the study analyzes digital platform characteristics, global income flows, and their implications for fiscal justice based on maqashid al-shariah, including al-‘adl, maslahah, and hifz al-mal. The findings reveal a significant fiscal justice gap, where multinational digital companies benefit economically from market jurisdictions while minimizing tax obligations through profit shifting and tax avoidance. This condition reduces state revenue potential and exacerbates global income inequality, particularly in developing countries. The study concludes that current digital tax systems have not fully reflected principles of equitable distribution and public welfare. Therefore, a policy reform is required by shifting from physical presence to economic presence, strengthening international cooperation, and integrating Islamic ethical values to ensure a more just, inclusive, and sustainable fiscal system.
Referensi
Ana Muthoharoh, Cantika Sundari Wijaya, Dian Putri Lestari, Erda Nur Fitria, A. N. H. (2025). Maqashid Syariah sebagai Framework Kebijakan Fiskal: Integrasi Nilai Islam dalam Public Finance. Ekopedia: Jurnal Ilmiah Ekonomi, 1(2), 450–458.
Apriliasari, V. (2022). OECD / G20 TWO-PILLAR SOLUTION : DOES IT PROMOTE INTER-NATION EQUITY ? Jurnal Pajak Indonesia, 6(2), 342–357. https://doi.org/10.31092/jpi.v6i2.1826
Asman, Sujono, S. (2026). Analisis Kepastian Hukum Alokasi Hak Pemajakan Indonesia Atas Laba Perusahaan Digital Multinasional ( Over-The-Top ) Luar Negeri Berdasarkan Pilar Satu Base Erosion And Profit Shifting ( BEPS ) 2 . 0. Al-Zayn: Jurnal Ilmu Sosial & Hukum, 4(2), 1040–1053. https://doi.org/10.61104/alz.v4i2.4438
Desva Ayu Anggraini, Dian Eka Prastiwi, Hafshah Maulidya, S. D. (2025). PRINSIP BASE EROSION AND PROFIT SHIFTING (BEPS) TERHADAP KEDAULATAN HUKUM PAJAK INDONESIA: KAJIAN LITERATUR. Jurnal Hukum Dan Kewarganegaraan, 13(3). https://doi.org/10.6679/9g8cy031
Emilia, E. P., Larasati, S. D., Agustin, S. M., Devitri, Y., Lestari, U., Husain, Z., & Fatih, A. (2026). Efektivitas Pengelolaan APBN Era Purbaya Yudhi Sadewa : Tinjauan Maqashid al-Syariah terhadap Keadilan Distribusi. Najaha Iqtishod: Journal of Islamic Economic and Finance, 6(3), 130–143. https://doi.org/10.22437/jief.v6i3.50916
Fahmy, M., Rapaee, B., & Zen, M. (2023). Perbandingan konsep la dharar wa la dhirar dalam fiqh klasik dengan regulasi perlindungan konsumen syariah kontemporer. IPSSJ: Intergative Perspektives Of Social And Siience Journal, 2(6), 8363–8373.
Hanum, F., & Rahmawati, L. (2025). Digitalisasi Pajak dan Etika Syariah : Integrasi Nilai Islam dalam Reformasi Pajak Modern di Indonesia. Jurnal Of Administrative Since, 6(2). https://doi.org/10.54471/idarotuna.v6i2.
Hayati, F., & Furqon, I. K. (2025). Tantangan dan Peluang Penerapan Pajak Digital di Indonesia dalam Era Ekonomi Digital. Jurnal Ekonomi Dan Bisnis, 17(1), 130–134. https://doi.org/10.55049/jeb.v17i1.406
Henry Dianto Pardamean Sinaga, N. S. (2024). Reformulasi Pajak Penghasilan atas Transaksi Lintas Batas di Era Digital di Indonesia. Jurnal Pembangunan Hukum Indonesia, 6(1), 82–95. https://doi.org/10.14710/jphi.v6i1.82-95
Karimullah, S. S. (2025). Analisis Kritis terhadap Ketimpangan Ekonomi dalam Perspektif Islam. Al-Bayan: Jurnal Hukum Dan Ekonomi Islam, 5(1), 55–81. https://doi.org/https://doi.org/10.35964/albayan.v5i1.416
Mcmahon, M., Doyle, E., & Kinsella, S. (2025). Intangible income shifting : the impact of digitalisation on falling corporate tax rates. In International Tax and Public Finance (Vol. 32, Number 5). Springer US. https://doi.org/10.1007/s10797-025-09883-y
Moeljono, M., & Holle, M. H. (2023). Perspekstif Ajaran Islam Dalam Praktek Penghindaran Pajak. Amal: Jurnal Ekonomi Syariah, 5(01), 108–123. https://doi.org/10.33477/eksy.v5i01.5482
Nafis Dwi Kartiko, A. W. (2022). POTENSI PAJAK DALAM EKONOMI DIGITAL DAN REKOMENDASI KEBIJAKANNYA. Jurnal Indonesia Sosial Teknologi, 3(1). https://doi.org/10.59141/jist.v3i01.326
Naza, M. A., & Aldaufa, A. F. (2025). Perlakuan Pajak Digital di Era Digitalisasi : Studi Kasus Kebijakan Pajak E-Commerce di Indonesia. 1665–1673.
Nurul Muslim, S. I. (2026). Prinsip Dasar Aspek Distribusi dalam Ekonomi Islam: Rekonstruksi Filosofis Berbasis Maqashid al-Shari’ah dan Formulasi Kebijakan Kontemporer. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 28(1), 33–43.
Putra, O. J. (2024). Is Value Added Tax an Appropriate Solution for Taxing the Digital Economy? (Indonesian Context). JURNAL PAJAK INDONESIA (Indonesian Tax Review), 8(1), 184–202. https://doi.org/10.31092/jpi.v8i1.2775
Radja, Y. N., Raino, J., Budi, C., Kyanda, M. M., Saputri, M. E., Jessica, N., Ampur, M., Sintia, R., Thoulasik, Y. K., Leo, Y. T., Kake, Y. E., & Ray, A. R. (2025). Praktik Penghindaran Pajak , Terutama Oleh Perusahaan Multinasional Dan Di Sektor Ekonomi Digital. Jurnal Bisnis Dan Manajemen, 3(4).
Rizki Fitri Amalia, S. (2025). Reformasi Hukum Pajak Indonesia Dalam Menghadapi Ekonomi Digital (Studi Atas Nexus Dan Significant Economic Presence). Lex Librum: Jurnal Ilmu Hukum, 12(1), 51–58.
Salwa Fitry, Anisa Nur Shafana, Agni Maria Veronika, Ibtisaam Ashiil Zidane, Rahmansyah Nasution, & Nella Permata Sari. (2025). Membangun Sistem Perpajakan Ideal Berbasis Keadilan, Efisiensi, dan Kepatuhan: Pendekatan Inovatif dalam Reformasi Fiskal Modern. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 4(2), 10797–10803. https://doi.org/10.31004/jerkin.v4i2.3481
Sani Dwina, Munifah Zahwa, P. salsa. (2025). Pemanfaatan Pajak Digital Dalam Ekonomi Syariah : Gunung Djati Conference Series, 56, 222–227.
Shofa Robbani, Rahmatika Aghitsni, Devi Wahyuni, Vera Sofi Khusnia, Andhika Purnama Putra, Muhammad Habib Faliqul Umam, A. farhan N. (2025). ANALISIS PERANG DAGANG AS-CINA TERHADAP PROFITABILITAS UMKM BERBASIS SYARIAH PERSPEKTIF MAQASHID SYARIAH Shofa. Al-Idarah: Jurnal Manajemen Dan Bisnis Islam, 6(2), 173–189.
Tesalonika, R., & Naufal Wala, G. (2024). Kajian Implementasi UU Perpajakan Ekonomi Digital 2024 dari Perspektif Hukum dan Dampak Akuntansi Perusahaan Teknologi Indonesia. Dinasti Accounting Riview, 2(2), 30025–34922.
Umami, D. F. (2024). Pendekatan Maqasid Syariah Dalam Kebijakan Fiskal Untuk Kesejahteraan Sosial Dan Pembangunan Ekonomi Hijau ( Studi Kasus : PT . Bank Syariah Indonesia Tbk Tahun 2021-2023 ). Moneter : Jurnal Ekonomi Dan Keuangan, 2(3), 131–142.
Utami, R. P., Cahyadini, A., & Safiranita, T. (2025). Peran dan Tanggung Jawab Platform Digital dalam Upaya Pengenaan Pajak di Indonesia Era Society 5 . 0 Menurut Undang-Undang Harmonisasi Peraturan Perpajakan dan Undang-Undang Informasi dan Transaksi Elektronik Fakultas Hukum , Universitas Padjajaran , Indo. Jurnal Hukum, Politik Dan Ilmu Sosial, 4.
Vaustine, G., & Lie, G. (2025). PERMASALAHAN HUKUM DALAM PENERAPAN PAJAK DIGITAL DI INDONESIA ( STUDI KASUS : NETFLIX DAN GOOGLE ). Jurnal Serina Sosial Humaniora, 3(1), 26–33.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Lutviana Noer Laily sukur, Shofa Robbani, Muhammad Irsyadun Najib, Evan Maulana Jauhari
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License
