Perlindungan UMKM terkait Wajib Pajak E-commerce Perspektif Wahbah Zuhaili (Studi Marketplace Shopee)

Abstract

This study analyzes the protection of MSMEs as e-commerce taxpayers on the Shopee marketplace from the perspective of Wahbah Zuhaili's muamalah jurisprudence, focusing on Minister of Finance Regulation Number 37 of 2025. Using a descriptive qualitative approach through literature review, the study reveals that Shopee's 0.5% Income Tax Article 22 collection mechanism often contradicts the principles of justice (adl), the prohibition of injustice (zulm), and hifz al-mal (the right to be responsible for the welfare of the poor) in Zuhaili's thinking. The findings highlight the gap in access to restitution, the complex burden of NPWP verification, and the lack of outreach for micro-MSMEs, which violate the basic maqasid of sharia. A systematic analysis shows that e-commerce platforms act as negligent agents, burdening small sellers with excessive administrative burdens. The study recommends integrating DSN-MUI fatwas, digital self-declaration models, and sharia consultants for inclusive fiscal policy reform that aligns positive law with contemporary fiqh norms. In addition, this study also found that the role of e-commerce platforms as tax collectors can be categorized as representative agents that are not optimal, because they tend to burden small sellers with high administrative responsibilities without being balanced with adequate educational support and facilities.