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

Penulis

  • Tutut Adiningsih Universitas Islam Tazkia

DOI:

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

Abstrak

Penelitian ini mengkaji penerapan pajak atas transaksi cryptocurrency dari perspektif hukum Islam. Dengan menggunakan pendekatan kualitatif deskriptif dan data sekunder, penelitian ini menganalisis kesesuaian antara regulasi pajak kripto di Indonesia dengan prinsip Fiqh al-Mu‘āmalāt dan Maqāṣid al-Sharī‘ah dalam kerangka Technology Acceptance Model. Temuan penelitian menunjukkan bahwa aset kripto dapat dikategorikan sebagai Māl Mutaqawwam, namun penerapan pajaknya harus mempertimbangkan prinsip keadilan dan kemaslahatan umum. Penelitian ini merekomendasikan perlunya pedoman syariah yang komprehensif bagi kebijakan fiskal terkait aset digital.

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Diterbitkan

2025-12-25

Cara Mengutip

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

Terbitan

Vol 19 No 2 (2025): TIFBR

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 Author and Publisher

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