Rekonstruksi Keadilan Fiskal dalam Kebijakan Pemutihan Pajak Kendaraan
Telaah Al-’adl dan Maslahah Mursalah
DOI:
https://doi.org/10.28918/dfn0fp19Abstract
The Banten Provincial Government issued a motor vehicle tax amnesty policy through Banten Governor Decree Number 286 of 2025 concerning the exemption of principal and administrative sanctions of the Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB). Although directed at increasing Regional Original Income (PAD) and easing the economic burden of taxpayers, this policy has sparked controversy related to the sense of injustice experienced by compliant taxpayers who do not receive equivalent appreciation. This study aims to identify the supporting factors of the policy and to critically analyse it through the principles of al-’adl (justice) and maslahah mursalah within Islamic legal theory. The research employs a normative juridical method with an analytical approach, relying on primary and secondary legal materials gathered through library research and analysed qualitatively. The results indicate that supporting factors include the rectification of vehicle tax arrears data, the optimisation of PAD for infrastructure development (the "Bang Andra" programme), and the enhancement of compliance and asset legality. However, substantively, this policy is not fully aligned with al-’adl, as the incentive for sanction waivers benefits only delinquent taxpayers, whereas compliant taxpayers are merely offered a limited lottery-based reward. From the perspective of maslahah mursalah, the policy fulfils the elements of public welfare (hifzh al-mal) and maqashid al-shariah, yet its implementation remains imperfect because it violates the qath'i aspect of justice, which constitutes a primary requirement for valid argumentation through maslahah mursalah. Therefore, the policy must be evaluated and reconstructed in order to balance incentives across all segments of society.
Keywords:
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