Reformasi Pajak Indonesia dalam Perspektif Ekonomi Islam: Integrasi Pajak, Zakat, dan Wakaf sebagai Solusi atas Beban Ganda Umat
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Penelitian ini mengevaluasi sistem perpajakan Indonesia dalam perspektif ekonomi Islam dengan menekankan urgensi reformasi fiskal melalui integrasi pajak, zakat, dan wakaf untuk menjawab tantangan struktural berupa rendahnya tax ratio, besarnya shadow economy, serta beban ganda fiskal yang ditanggung umat Muslim. Menggunakan metode kualitatif berbasis studi literatur dan analisis deskriptif-analitis terhadap literatur klasik–kontemporer, regulasi fiskal nasional, serta data perpajakan 2020–2024, penelitian ini menemukan bahwa meskipun digitalisasi administrasi meningkatkan kepatuhan formal, efektivitas redistribusi pajak, kepercayaan publik, dan legitimasi fiskal negara masih terbatas. Analisis menunjukkan bahwa zakat memiliki keunggulan sebagai instrumen distribusi langsung yang terarah berbasis asnāf, sementara wakaf menyediakan pembiayaan jangka panjang bagi layanan publik sehingga keduanya dapat bersinergi dengan pajak untuk memperluas kapasitas fiskal dan meningkatkan pemerataan kesejahteraan sesuai prinsip maqāṣid al-syarī‘ah. Integrasi fiskal syariah memerlukan kerangka kebijakan yang mencakup full tax deduction atas zakat, harmonisasi regulasi antarotoritas, optimalisasi wakaf produktif, serta penguatan arsitektur digital-fiskal terpadu melalui blockchain, big data, dan real-time reporting. Kebaruan penelitian ini terletak pada perumusan model integrasi pajak–zakat–wakaf berbasis maqāṣid al-syarī‘ah yang secara simultan menggabungkan analisis normatif syariah, data fiskal Indonesia 2020–2024, serta rancangan arsitektur digital-fiskal terpadu sebagai formulasi konkret reformasi fiskal Islam kontemporer. Penelitian ini menegaskan bahwa integrasi fiskal syariah tidak hanya kompatibel dengan sistem fiskal modern, tetapi juga prospektif sebagai paradigma baru penguatan legitimasi negara dan kemandirian fiskal nasional.
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