Document Type

Journal Article

Publication Title

Journal of Islamic Thought and Civilization





First Page


Last Page



University of Management and Technology, Lahore, Pakistan


School of Business and Law


Saptono, P. B., Khozen, I., & Jie, F. (2023). Obedience to Uli’l-Amr and tax compliance: Islamic scholarly perceptions. Islamic Thought and Civilization, 13(1), 104-118.


For Muslims, all aspects of human life including politics and leadership are governed by the Holy Qur’an. One of the well-known verses is QS. An-Nisa 4:59 which instructs the Muslims to obey uli’l-amr. The literature, however, shows that the scope of obedience is not absolute. Resultantly, the current research aims to understand the tax compliance in the context of obedience to authority. It provides a contemporary viewpoint from the Islamic boarding school (pesantren) communities in Depok, Indonesia about enrichment. Both quantitative research and field observations have been used to accomplish the research goals. Focusing on the pesantren communities’ support for the operation of public services, it highlights the connections between obedience to authority and tax compliance. They confirm several assertions frequently linked to tax compliance based on the responsibility on order to obey the ruler, the legitimacy of tax collection, and the intention to engage in tax (non) compliance. The findings enhance the pesantren environment’s support for taxation as a commitment to implement QS. An-Nisa 4: 59. If the government’s ability to collect taxes is constrained, it would remind them to handle this resource efficiently. This study emphasises the importance of taxation for the viability of the state with genuine support for taxation, transcending any political right. Since uli’l-amr is inherent in religious teachings, the government’s main goal remains to encourage taxpayer compliance through various means of assistance. In this regard, recommendations for promoting tax compliance through some mechanisms are also presented.



Creative Commons License

Creative Commons Attribution 4.0 License
This work is licensed under a Creative Commons Attribution 4.0 License.