Asian Journal of Social Sciences and Management Studies

Tax revenue and income disparity Becomes attention and important study that need to be Analyzed, this is how tax revenues continue to increase it were an effect on income inequality in Indonesia. The magnitude of per capita income in Indonesia is the medium category with poor people have continued to rise in the last ten years. This research is to find out how the effect on the tax revenue with income disparity in Indonesia. Typically, the data that the data used is the panel that combines with a cross section of data and time series, starts from 2014 - 2016. Analysis that will uses in this research is double semi-log linear regression through Pooled Least Square with Fixed Effects Model (FEM) analysis, in conclusion the research finds that tax revenues has positive correlation with income disparity and will be reviewed restaurants by an Islamic perspective. Tax policy in the Islamic perspective gives important input to implement tax policy in Indonesia. In Islam's view, the tax for Muslims has been applied for reviews their own responsibilities and regulations, Islamic Also has been implement how the source and the collecting system, the system should have secured or make a guarantee that the rich people and the welfare people get bigger proportion (to pay tax) because welfare social order. The cost of the tax burden in society that will show equal and not too give strength if the cost that applied based on people's ability follows the tax system in Islam. Indeed, it can be a reason for decreasing inequality and poverty in each region.