Abu Yusuf Dan Pajak (Konsep Dalam Kitab Al-Kharaj  Dan Relevansinya Da-Lam Ekonomi Saat Ini)

Zunaidi, Arif

doi:10.35719/fenomena.v20i1.49

Cited by 7 publications

(12 citation statements)

References 5 publications

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“…as well as several scholars who are willing to take the time to teach Abu Yusuf. [5]Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak.…”

Section: Methodsunclassified

“…Everything that needs to be planned and practiced, this is intending to reduce the injustice experienced by the people at that time. [5]Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak.…”

Section: Kitab Al-kharaj and Its Methodology Of Thought A Kitab Al-kh...unclassified

“…Etymologically, tax comes from an Arabic word called daribah which comes from the word darabat, has the meaning of obliging, hitting, raising, or charging, referred to as a burden because it requires additional assets after taxes, but the scholars interpret rich daribah as property collected as obligations. [5]Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak.…”

Section: Ijtihad Abu Yusuf About Taxationmentioning

confidence: 99%

“…The imposition of a tax rate (5%) also applies to for doing very things by charging fees from them as you do on trade. [23]…”

Section: Tax Usyrmentioning

confidence: 99%

“…[4] The state has a full obligation to control and regulate tax revenue and expenditures to reduce the ineffectiveness of tax disbursement. [5]Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak.…”

Section: Introductionunclassified

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Tax Modernization in Indonesia: Study of Abu Yusuf's Thinking on Taxation in the Book of Al-Kharaj

2021

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tax for a country is one of the main income in the country so that the tax funds collected will have a positive impact on the population of that country, the purpose of this research is to provide education to Muslims that the tax culture that has developed in Indonesia at this time has existed since the classical Islamic era. namely in the time of Abu Yusuf, the type of research carried out by researchers in this paper was a qualitative method using a library method (library) which was reviewed from historical, books and previous research results, in research, it has been suggested that there is a modernization system in taxation in Indonesia where In the era of Abu Yusuf, taxes were focused on three main points, namely agricultural products, crop yields, tax-sharing income, while the tax was developed again by economists in Indonesia, income tax (PPN: Pajak Penambahan Nilai), value-added tax (VAT), sales tax on luxury items PPn BM), Customs duty, Land and building tax (PBB), Acquisition fees for land and buildings (BHTB). The essence of tax is a community granting for assets owned for the common welfare.

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Section: Methodsunclassified

Section: Kitab Al-kharaj and Its Methodology Of Thought A Kitab Al-kh...unclassified

Section: Ijtihad Abu Yusuf About Taxationmentioning

confidence: 99%

“…The imposition of a tax rate (5%) also applies to for doing very things by charging fees from them as you do on trade. [23]…”

Section: Tax Usyrmentioning

confidence: 99%

Section: Introductionunclassified

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Tax Modernization in Indonesia: Study of Abu Yusuf's Thinking on Taxation in the Book of Al-Kharaj

2021

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An Alternative for the External Debt with the Implementation of Islamic Financial Instrument: Study on Indonesia Deficit Budget Policy

Citaningati,

Kamaluddin

2022

J. Keuang. dan Perbank.

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Indonesian government tends to use a budget deficit policy which has an impact on the amount of the state budget being no larger than the revenue earned by the state. This certainly triggers the government to incur debt, especially foreign debt. Indonesia as a country with a majority Muslim population certainly has great potential in utilizing Islamic financial instruments as a substitute for foreign debt. Therefore, this study aims to examine good state budget policies in avoiding state debt through the implementation of Islamic financial instruments such as zakat and waqf. The paper uses a descriptive qualitative approach. This study uses secondary data on state revenues, state expenditures, the state budget deficit, and Indonesia's sovereign debt in 2016-2020. The data were analyzed descriptively to determine the negative impact of Indonesia's current foreign debt. The result concludes that Islamic financial instruments such as zakat and waqf can be used as an alternative to foreign debt. In addition, the government can also issue SBSN, such as Sukuk, which encourage public confidence to invest in the government

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Kebijakan Fiskal dalam Perspektif Ekonomi Makro Islam

Miskiyah¹,

Zunaidi

Almustofa³

et al. 2022

Istithmar

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Kebijakan fiskal adalah kebijakan yang mengatur atau mengelola pendapatan serta pengeluaran negara yang bertujuan untuk menjaga stabilitas serta mendorong perkembangan ekonomi.Pendapatan serta pengeluaran pemerintah merupakan salah satu dari intrumen kebijakan fiskal. Namun secara literatur kebijakan fiskal modern nyatanya tidak ada satupun membahas terkait permasalahan etika, terkecuali pada teori distribusi. Hal itupun hanya sebatas teori distribusi. Metode penelitian ini menggunakan studi liberary. Hasil dari pembahasan ini menunjukan bahwa kebijakan fiskal dalam Islam sejak zaman nabi SAW hingga saat ini selalu menggunakan sistem anggaran berimbang (banlced budget) yang pengelolaan nya melalui baitul mal. Instrument yang dikembangakan dalam kebijakan fiskal Islam antara lain zakat, infaq, shadaqah, wakaf, ghanimah, fa’i, kharaj, jizyah, u’shur, dan khumus.

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Abu Yusuf Dan Pajak (Konsep Dalam Kitab Al-Kharaj Dan Relevansinya Da-Lam Ekonomi Saat Ini)

Cited by 7 publications

References 5 publications

Tax Modernization in Indonesia: Study of Abu Yusuf's Thinking on Taxation in the Book of Al-Kharaj

Tax Modernization in Indonesia: Study of Abu Yusuf's Thinking on Taxation in the Book of Al-Kharaj

An Alternative for the External Debt with the Implementation of Islamic Financial Instrument: Study on Indonesia Deficit Budget Policy

Kebijakan Fiskal dalam Perspektif Ekonomi Makro Islam

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