The Integrating Sharīʿah Principles into Digital Finance: Implications for Taxing Cryptocurrency Transactions

Authors

  • Tutut Adiningsih Universitas Islam Tazkia

DOI:

https://doi.org/10.30993/tifbr.v19i2.444

Abstract

This study examines the implementation of tax on cryptocurrency transactions from an Islamic legal perspective. Using a descriptive qualitative approach and secondary data, this research analyzes the alignment between Indonesian crypto tax regulations and the principles of Fiqh al-Mu‘āmalāt and Maqāṣid al-Sharī‘ah in the framework of Technology Acceptance Model. The findings indicate that crypto assets can be categorized as Māl Mutaqawwam, but tax implementation must consider the principles of justice and public benefit. The study recommends the necessity of a comprehensive sharīʿah guidelines for fiscal policies concerning digital assets

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Published

2025-12-25

How to Cite

Adiningsih, T. (2025). The Integrating Sharīʿah Principles into Digital Finance: Implications for Taxing Cryptocurrency Transactions. Tazkia Islamic Finance and Business Review, 19(2), 270–285. https://doi.org/10.30993/tifbr.v19i2.444

Issue

Vol. 19 No. 2 (2025): TIFBR

Section

Articles

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Copyright (c) 2025 Author and Publisher

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Creative Commons License
Tazkia Islamic Finance and Business Review (TIFBR) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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