ANALYSIS OF THE IMPLEMENTATION OF IMPORT DUTY AND IMPORT TAX ON CONSIGNMENTS IN INDONESIA: AN ISLAMIC PERSPECTIVE IN REALIZING FISCAL JUSTICE

Abstract

The phenomenon surrounding customs duties and import taxes on shipments in Indonesia has drawn attention due to perceived tariff imbalances. This study aims to analyze the implementation of these policies from an Islamic perspective using the Tawhid String Relation (TSR) and Sharia Enterprise Theory (SET) frameworks. A descriptive qualitative approach was employed, utilizing secondary data from regulations, government reports, and scholarly literature. Findings indicate that Indonesia's import duty policy seeks to protect local industries, increase state revenue, and regulate international trade but faces challenges in transparency, public education, and societal resistance. From an Islamic perspective, such policies are acceptable if they uphold principles of justice, transparency, and public welfare. TSR emphasizes the integration of spiritual, social, and material values, while SET highlights accountability and equitable benefit distribution. The study suggests reforming policies through public education, procedural simplification, and fairer tariff adjustments to align with maqashid syariah and Good Corporate Governance (GCG).