PENERAPAN AKUNTANSI PAJAK PADA LEMBAGA KEUANGAN SYARIAH
Keywords:
Tax Accounting, Islamic Financial Institutions, Tax ComplianceAbstract
This study aims to analyze the implementation of tax accounting in Islamic financial institutions and its implications on financial reporting. Tax accounting is an essential component of the accounting system that affects taxation obligations and the transparency of financial statements. The research method used is library research, involving the collection and analysis of literature from books, scientific journals, tax regulations, and financial reports of Islamic financial institutions. The results indicate that the implementation of tax accounting in Islamic financial institutions must align with Sharia principles, including the segregation of transactions related to zakat, taxes, and other Sharia-compliant income. Compliance with tax regulations directly impacts the reliability of financial statements, risk management, and institutional compliance with regulators. This study emphasizes the importance of harmonizing national tax regulations with Sharia principles to enable Islamic financial institutions to prepare accurate, transparent, and Sharia-compliant financial reports.
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