Maqashid Syariah Dalam Penerapan Pajak Kharaj Pada Masa Umar Bin Khattab Ra

Abstract

The policy on the spoils of war made as assets of the State and the original owners will be subject to land tax (kharaj) is a form of stabilizing the State’s economy. The application of kharaj to all non-Muslims becomes a debate. Does it include the purpose of sharia (maqasid shariah) or not?. The purpose of this study is to explain the use of the concept of maqasid shariah and its applica- tion in the matter of land tax (kharaj) at the time of Caliph Umar bin Khattab RA. The research method that the writer uses is descriptive qualitative method by studying classical books as main source plus secondary source from various books, journals and other scientific articles. The results of this study show that the caliph Umar using maqasid shariah in establishing the implementation of kharaj policy for the benefit of the ummah. And the application of the shariah maqasid method is very relevant to the application of kharaj, considering the long-term benefits and can be felt equally for all levels of society and future generations.

Kebijakan Ekonomi Khalifah Umar Bin Khattab Dan Pengaruhnya Pada Kesejahteraan Masyarakat

“…Konsep dari pendapatan negara dalam Islam yakni sebagai cara untuk mencapai kemaslahatan yang sejalan dengan tujuan Islam Rahmatan lil 'alamin, sehingga dengan pendapatan yang banyak negara Islam mampu mendukung serta menjadikan Islam berada di puncak peradaban. (Riza, 2016) Beberapa kebijakan ekonomi yang dibuat oleh Umar berkaitan dengan sumber pendapatan negara Islam yakni melalui Zakat, Ushr, Jizyah,dan Kharaj.…”

“…(Muhammad Q. I., 2002) Akan tetapi Umar merasa bahwa hal ini bersifat mubadzir karena saking banyaknya harta-harta rampasan tersebut dan dia juga khawatir pada keturunanketurunan mereka, maka untuk itu Umar menganjurkan agar tanah itu tetap dikelolah oleh pemiliknya akan tetapi tanah itu akan dikenakan pajakkharaj. (Riza, 2016) Ada beberapa hal yang perlu diperhatikan dalam penetapan kharaj, seperti, jenis tanah, jenis tanaman, pengelolaan, serta hasil panen akhir. Sedangkan banyaknya lahan yang dikenai kharaj yakni sebanyak satu petak.…”

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

“…In taking the tax, Abu Yusuf indicated two things that must be considered, first, the goods were goods intended to be traded, the second was the value of the goods carried not less than 200 dirhams, in this case, the distribution of state income, Abu yusuf wanted the incident to make prosperous society in the economic field. [24] Usyur in language from the word, Syara which means taking a tenth of wealth, in terms of trade tax (excise) imposed on Muslims and non-Muslims (harbis and dimmi) for Muslims they are obliged to pay as much as 2.5%, for the dhimmis they have to spend 5% and for harbi they have to pay 10% if it reaches the level of 200 dirha or reaches the level of 20 mitqol. [15] This function can be used as a tool to regulate monetary policy, the social economy and culture of the people tend to be detrimental, the tax function can be grouped:…”

Reconstruction of the Dynamics Thinking and Civilization of Khalifah Umar Bin Khattab in Islamic Education

“…The population of Yemen also contributed a lot to the conquest during the time of Umar bin Khattab. Bahrain is the primary source of jizyah (tribute for non-Muslims living in an Islamic country) and kharaj (Riza, 2017) (agricultural produce given to people). At the time of Umar bin Khattab, Egypt was a very conducive area for the development of Islam.…”