Taxes, Digital Economy, and Cripto-assets from The Perspective of Shariah: Taxes and Shariah Principle, “Two Wings” Which Benefit Public

As the side event of the 7^thBelt and Road Initiative Tax Administration Cooperation Forum (BRITACOF), the Direcorate General of Taxes (DGT) held an international seminar in Cakti Buddhi Bhakti Auditorium in the Headquarter of the DGT, South Jakarta (Thursday, 15/10/26).  

This event aimed to build public understanding on the taxation of digital economy and crypto-assets form the perspective of Shariah. The theme brought in this event was “Taxes, Digital Economy, and Cryptoassets: Perspective of Shariah”. It emerged from the fact that Indonesia was home of the world’s largest Muslim population, as well as the rapid growth of the digital economy and crypto-assets.  

Minister of Religious Affairs, Nasaruddin Umar, opened the discussion by reminding that Islam never regarded wealth as absolute human property. The Quran stated, “That wealth does not circulate only the rich among you”. The state existed to ensure that wealth flowed, not accumulated.  

“The legitimacy of taxation in Islam does not lie in the power to collect, but in the trust or amanah to bring prosperity,” said Nasaruddin. 

Moving forward to the topic of the taxation of the digital economy, Vice Minister of Finance of the Republic of Indonesia, Nurkholisoh Ibnu Aman explained that it served fair treatment for online and offline sellers. It covered the crypto-assets which were categorized as assets instead of the currency.  

Adding the previous opinion in shariah perspectives, Nurkholisoh emphasized that tax was collected to fund public necessities which related to maslahah. 

“Tax rule should be fair, public money should be used well, and the people should be able to see the benefits clearly,” added Nurkholisoh. 

A similar view also came from Director General of Taxes, Bimo Wijayanto. He said that taxation did not contradict Shariah principles. Nevertheless, he also stated that the DGT had to get public trust as a fair and accountable tax authority, including to appreciate scholars’ and public’s voices. 

“We are committed to continue improving our services, and to keep listening to scholars and the public, including through forums such as this,” claimed Bimo. 

Furthermore, Nasaruddin elaborated that taxation did not contradict the shariah if it was set fairly, collected in accordance with the ability to pay, and spent for the public goods with professional, transparent, and accountable management. Citizens were obliged to pay taxes based on established lawful tax provisions. Tax and zakat were two wings that strengthened each other, not against each other.  

From the perspective of other tax authorities, Director General of Federal Tax Authority of the United Arab Emirates (UAE), Abdulaziz Mohammed Al Mulia shared the UAE’s experience in taxing digital assets. From Indonesia’s experience, Bimo also delivered the topic of taxing the digital economy and crypto-assets. 

Around 200 participants, consisting of the representatives of fiscal, monetary, and finance sectors authorities, the tax authority of the Union of Arab Emirates, Oman, and Maldives, shariah finance practitioners, academicians, and Islamic social organizations attended this seminar. This seminar was also streamed online via Youtube channel of the DGT. 

To complete the discussion from wider context, Member of the Board of Commissioner of OJK, Adi Budiarso presented the development, regulatory framework, and consumer protection for digital financial assets and crypto-assets in Indonesia. Bank Indonesia, represented by Director of Surveillance and Payment System, Susiati Dewi also highlighted from the payment system. 

Susiati explained that it served as a critical enabler in digital innovation, financial inclusion, and evolution of the broader digital economy and financial ecosystem. At last, as a shariah academician/practitioner, Indra Gunawan also talked about his perspective about taxation according to shariah law.  

At the end of the discussion, Bimo summarized that taxation was a common practice in Muslim-majority countries. 

“... taxation is not contrary to shariah, ... taxation serves the welfare of the ummah and wider society ...” emphasized Bimo. 

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