Optimizing Restaurant Tax Harmonization from the Perspective of Maqasid Sharia to Achieve Economic Justice

Abstract

Taxation is not a state's primary source of revenue. According to Ibn Khaldun in Al-Muqaddimah, a state that relies on taxation as its main revenue source is considered troubled and prone to decline. In Indonesia, however, the government continues to rely on taxes as the primary source of state revenue. Law No. 28 of 2009 (Article 43) regarding restaurant taxes stipulates a maximum tax rate of 10% of the transaction value. This provision applies uniformly across both large cities and small towns. This approach conflicts with Ibn Khaldun’s view that taxes should be levied in accordance with the public's economic capacity. This research addresses the urgency of issues regarding economic inequality and the lack of Maqashid Sharia (Sharia objectives) integration in restaurant tax policies. Disparities in restaurant tax rates across regions can create economic imbalances for business owners and consumers alike. For instance, the cities of Ponorogo, Madiun, Trenggalek, and Tulungagung have set the restaurant tax at the maximum rate of 10%, despite the fact that the populations in these areas are largely classified as low-to-middle-income. This study aims to analyze the implementation of restaurant tax policies in Indonesia specifically comparing large cities and small towns in the context of economic justice. It also evaluates the policy's alignment with Maqashid Sharia principles and offers recommendations for harmonizing restaurant tax policies to achieve sustainable economic justice. The study employs a qualitative method using both juridical and empirical approaches, combining legal analysis with an examination of real-world conditions. Data sources include interviews, observations, official documents, and academic literature.