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Badan Hukum Perseroan Ditinjau Menurut Undang-Undang Perseroan Terbatas (UUPT) Dan Nieuw Burgerlijk Wetboek (NBW) Di Era Bisnis Digital Nurnaningsih, Rita; Solihin, Dadin
Syntax Idea Vol 2 No 4 (2020): Syntax Idea
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v2i4.197

Badan Hukum Perseroan Terbatas (PT), sebagai satu diantara pilar pembangunan perekonomian nasional harus diberikan landasan hukum legalitas pendiriannya. Diharapkan berimplikasi terhadap dunia usaha dan pembangunan nasional, serta memacu bergerak positifnya dunia usaha yang dapat mendongkrak tingkat kehidupan masyarakat. Metode penulisan makalah ini, mempergunakan metode penulisan secara normative, dimana data-data empirik sebagai faktor pendukung dan dianalisa secara yuridis dari regulasi yang ada di Indonesia dan dikaitkan dengan perkembangan NBW Belanda sebagai studi komparatif. Penulisan makalah ini, untuk menelaah badan hukum perseroan terbatas (PT) menjadi badan hukum perseroan dengan berbasis pada modal para pemegang saham dengan batas ketentuan sebagaimana ditetapkan dalam regulasi Pemerintah Indonesia yakni Undang-undang Nomor 40 Tahun 2007 Perihal Perseroan Terbatas dan regulasi terkait lainnya. Sedangkan untuk badan hukum usaha diuar PT, mengenai katentuan batas nominal modal, hanya diperjanjikan oleh para pesero sebagai pemegang saham. Potret legalitas perseroan di Indonesia, tentunya mengacu pada UUPT, adapun ketentuan yang ditetapkan didalam Nieuw Burgerlijk Wetboek (NBW) hanya sebatas studi komparatif saja. Proses legalitas badan usaha di Indonesia, sudah jauh mengalami kemajuan dimulai sejak tahun 2007 dan 2015. Kini, di era digital antara Pemerintah pusat dan daerah, mengenai proses legalitas badan hukum sudah bisa diakses secara online yaitu melalui Online Single Submission (OSS) yang teritegrasi dengan dinas Penerapan Pelayanan Terpadu Satu Pintu (PTSP) disetiap kabupaten/kota. Menelaah KUH Perdata (BW) sebagai hukum warisan kolonial, Indonesia masih tetap mengacu pada BW dan KUHD untuk mengatur badan hukum. Padahal sejak tahun 1992 di Belanda sendiri telah melakukan berbagai perubahan hukum yang jauh lebih maju, hal ini ditandai dengan adanya NBW sebagai reformasi hukum acara kebaruan yang diterapakan oleh Belanda dalam mengikuti perkembangan dunia usaha, khususnya di benua Eropa.

Badan Hukum Perseroan Ditinjau Menurut Undang-Undang Perseroan Terbatas (UUPT) Dan Nieuw Burgerlijk Wetboek (NBW) Di Era Bisnis Digital Nurnaningsih, Rita; Solihin, Dadin
Syntax Idea Vol 2 No 4 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v2i4.197

Badan Hukum Perseroan Terbatas (PT), sebagai satu diantara pilar pembangunan perekonomian nasional harus diberikan landasan hukum legalitas pendiriannya. Diharapkan berimplikasi terhadap dunia usaha dan pembangunan nasional, serta memacu bergerak positifnya dunia usaha yang dapat mendongkrak tingkat kehidupan masyarakat. Metode penulisan makalah ini, mempergunakan metode penulisan secara normative, dimana data-data empirik sebagai faktor pendukung dan dianalisa secara yuridis dari regulasi yang ada di Indonesia dan dikaitkan dengan perkembangan NBW Belanda sebagai studi komparatif. Penulisan makalah ini, untuk menelaah badan hukum perseroan terbatas (PT) menjadi badan hukum perseroan dengan berbasis pada modal para pemegang saham dengan batas ketentuan sebagaimana ditetapkan dalam regulasi Pemerintah Indonesia yakni Undang-undang Nomor 40 Tahun 2007 Perihal Perseroan Terbatas dan regulasi terkait lainnya. Sedangkan untuk badan hukum usaha diuar PT, mengenai katentuan batas nominal modal, hanya diperjanjikan oleh para pesero sebagai pemegang saham. Potret legalitas perseroan di Indonesia, tentunya mengacu pada UUPT, adapun ketentuan yang ditetapkan didalam Nieuw Burgerlijk Wetboek (NBW) hanya sebatas studi komparatif saja. Proses legalitas badan usaha di Indonesia, sudah jauh mengalami kemajuan dimulai sejak tahun 2007 dan 2015. Kini, di era digital antara Pemerintah pusat dan daerah, mengenai proses legalitas badan hukum sudah bisa diakses secara online yaitu melalui Online Single Submission (OSS) yang teritegrasi dengan dinas Penerapan Pelayanan Terpadu Satu Pintu (PTSP) disetiap kabupaten/kota. Menelaah KUH Perdata (BW) sebagai hukum warisan kolonial, Indonesia masih tetap mengacu pada BW dan KUHD untuk mengatur badan hukum. Padahal sejak tahun 1992 di Belanda sendiri telah melakukan berbagai perubahan hukum yang jauh lebih maju, hal ini ditandai dengan adanya NBW sebagai reformasi hukum acara kebaruan yang diterapakan oleh Belanda dalam mengikuti perkembangan dunia usaha, khususnya di benua Eropa.

BENTUK PEMBIAYAAN MUSYARAKAH MUTANAQISHAH DI LEMBAGA KEUANGAN SYARIAH Solihin, Dadin; Suarsa, Abin

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Financing with Islamic banks or Islamic Financial Institutions (LKS) for business partners, is one of the financing supports for goods, services, and business, including home ownership, production machinery, assets, or other productive inventories. This study analyzes the concept of the implementation of mushārakah mutanāqishah (MMQ) financing and the (term) mode of mushārakah mutanāqishah financing in LKS. The purpose of the study, essentially looking for scientific relevance of the three problems that are the object of study, both from the implementative dimension, as well as normative. Mushārakah mutanāqishah is a hybrid contract between the mushārakah and ijārah contracts. This term is also implementatively less popular. The study was conducted in a descriptive qualitative manner on MMQ financing products in LKS, then analyzed in a normative juridical manner based on DSN-MUI Fatwa and applicable regulations in Indonesia. Data is sourced from various literature, regulations, interviews, and other data relevant with the research material. Reviewing concept of the implementing mushārakah mutanāqishah financing in LKS, this has only been applied in a number of products, such as applied for home ownership financing (PPR iB products), indent home ownership financing (PPR-Indent iB products), used for business cooperation in goods physical (inventory), such as for financing machinery, manufacturing equipment, vehicles, as well as other physical objects that are productive and profit oriented, but also developed for the financing of commercial business activities carried out various forms of business in accordance with the sharia principles including principles of buying and selling, profit sharing and leasing. Whereas regarding term of mushārakah mutanāqishah financing, stakeholders can use one the eight forms of mushārakah mutanāqishah financing as needed by taking into account dimensions shirkah capital (portion) of the bank, customer capital, profit sharing method, return method bank portion funds, gradual promise transfer of portions, term of financing period, and type allocation of financing.

MENAKAR PENGARUH PERSONAL SELLING TERHADAP EVALUASI ALTERNATIF KONSUMEN DALAM PEMBELIAN RUMAH SECARA SYARIAH (Riset Di Perumahan Firdaus Garden Paku Haji Kabupaten Bandung Barat) Ma’mun, Saepul; Solihin, Dadin; Nur Damayanti, Santi
Jurnal Pelita Nusa Vol 1 No 1 (2021): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v1i1.4

Evaluation alternative of the consumer is an activity of selecting two or more product choices with the same type, which requires consumers to consider a product to be purchased before making a decision. Evaluating all product alternatives, consumers will use the information from personal selling. This study aims to determine and analyze the magnitude of the influence of personal selling on the evaluation alternatives of the consumer in buying a house using KPR Syariah at PT. Arkon Multikarya Perdana (Firdaus Garden Pakuhaji in West Bandung Regency). This research is motivated by the problemof the decline in home sales due to weak personal selling strategies carried out by the company due to the presence of covid-19 so that it works with the Work From Home (WFH) system and limits face-to-face sales interactions. The research method used is a combination method or mixed methods with sequential explanatory models. The results of the final conditions of quantitative, the personal selling value are 84.7% and the alternative evaluation value is 84.3% of the ideal condition and qualitatively personal selling and alternative evaluation at PT. Arkon Muktikarya Perdana is good. The results of the research the effect of personal selling on the evaluation alternatives of consumer, with quantitative data the correlation value in the regression results of the number R = 0.599 means that the correlation between variables X and Y is 0.599. R Square is 0.359 or 35.9%, meaning that the percentage contribution of X's influence on Y is 35.9%, while the remaining 64.1% is influenced by other variables outside of this model. The results of the hypothesis t-test, the comparison is t count (6.396) ≥ t table (1.663) and the results of the F test show that F count (5.069) ≥ F table 2.326. This shows that Ha is accepted and Ho is rejected or it can be said that X has a contribution to Y. While the results of qualitative data, personal selling has a role as a bridge for consumers to get clear and detailed information to help consumers evaluate a product with the factors: a) approach; b) presentation; c) overcoming objections; d) close the sale. These factors correlate with the factors that influence the alternative evaluation variable of consumers with the indicators are a) quality of marketing; b) price; c) location; d) promotion. The cumulative results of quantitative data on personal selling variables obtained r count 0.6708 ≥ r table 0.213 and alternative consumer evaluation variables obtained r count 0.6572 ≥ r table 0.213, this shows that the correlation X to Y is included in the strong category. So it can be said that the greater the role of personal selling, the greater will be the evaluation of alternatives made by consumers in buying home products on a Sharia KPR basis. In addition, other variables influence the evaluation alternatives of consumer that are not examined in this study such as consumer finance, trust in property developers, specifications of materials used, house design and facilities provided. So the results of this study can be concluded that there are qualitative data that broadens and deepens quantitative data. Keywords: Personal Selling, Evaluation Alternatives of Consumer.

TAFSIR NORMATIF TERHADAP PERKEMBANGAN POLITIK HUKUM EKONOMI SYARIAH Solihin, Dadin
Jurnal Pelita Nusa Vol 1 No 1 (2021): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v1i1.5

The development of sharia law and economy is in line with Indonesia's national development goal of achieving the creation of a just and prosperous society based on economic democracy. Then developed an economic system based on the value of justice, togetherness, equality, and benefits by sharia principles. The politics of national law, placing a strong side on the legislation of Islamic law, both on the institutional aspect, and the substance of its arrangements. This makes it clear that the existence ofMuslims as the majority of Indonesians is given good legal protection by the state, especially in conducting sharia financial transactions. This is seen, substantially the existence of Islamic law, especially the muamalah law has been made part of the national positive law in Indonesia. Legal research methodology with a descriptive method that is a method that describes a data condition as it is, where there is no intervention of the author in the form of reduction or addition of data, but no interpretation, with the method of approach normatively that is the approach of literacy studies accompanied by the study of legislation related to financing agreements in LKS, by using and paying attention to empirical data as a supporting factorthat is presented in a normative juridical manner. Keywords: Politics, Law, Sharia Economy.

TEORI DAN FILOSOFI AKAD JASA DALAM HUKUM EKONOMI SYARIAH Setiadi; Janwari, Yadi; Solihin, Dadin
Jurnal Pelita Nusa Vol 3 No 1 (2023): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v3i1.19

Dasar yang melatar belakangi penulis perihal teori dan filosofi akad jasa dalam hukum ekonomi syariah adalah masih adanya kekeliruan dalam konsep akad qardh, rahn, dan ijārah yang diterapkan di Pegadaian Syariah. Metode yang digunakan deskriptif-analitis dengan melakukan analisis terhadap literatur dan dokumen-dokumen yang terkait. Tujuannya, melalui akad qardh, masyarakat dapat memperoleh dana dengan cara yang sesuai dengan prinsip-prinsip syariah, tanpa adanya beban bunga. Pembahasan ditemukan bahwa, akad rahn memungkinkan masyarakat untuk memanfaatkan aset mereka secara produktif, sementara akad ijārah memfasilitasi penggunaan barang atau jasa dengan prinsip adil dan saling menguntungkan. Hasilnya, implikasi dari penelitian ini dapat memberikan panduan bagi lembaga keuangan syariah dalam merancang produk-produk, dan layanan yang sesuai dengan prinsip-prinsip ekonomi syariah, serta meningkatkan kesadaran masyarakat tentang pentingnya mengadopsi praktik keuangan yang berlandaskan pada nilai-nilai Islam. The basis behind the author regarding the theory and philosophy of service contracts in Sharia economic law is that there are still errors in the concepts of qardh, rahn, and ijārah contracts applied in Sharia Pawnshops. The method used is descriptive-analytical by analyzing the literature and related documents. The goal, through the Qardh contract, the community can obtain funds in a way that is under Sharia principles, without any interest burden. The discussion found that the Rahn contract allows the community to utilize their assets productively, while the ijārah contract facilitates the use of goods or services with the principle of fair and mutual benefit. As a result, the implications of this study can guide Islamic financial institutions in designing products and services that follow Islamic economic principles, as well as increase public awareness about the importance of adopting financial practices based on Islamic values.

EFEKTIVITAS PEMBINAAN MUTU SUMBER DAYA MANUSIA (Studi Kasus di MTs. Hidayatul Falah Nagrak Sukabumi) Badriya Hisniati, Sally; Hariyanto, Teguh; Hidayatul Ummah, Nida; Solihin, Dadin
Jurnal Pelita Nusa Vol 1 No 2 (2021): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v1i2.22

This approach uses a qualitative research approach based on the philosophy of post-positivism, used to examine the natural condition of objects, researchers as key instruments, data source sampling is done purposively and snowball. Collection techniques with triangulation (combined), data analysis is inductive/qualitative, and qualitative research results emphasize meaning rather than generalization. This research in the form of field research is researchers conduct direct research on objects studied and conducted data collection found in the field. Empiric data related to the effectiveness of human resource quality development (HR) in MTs. Hidayatul Falah refers to descriptive qualitative attachment. The results showed that the effectiveness of HR quality development in MTs. Hidayatul Falah is a planned program in the development of HR quality is done well. The planned program in hr quality development includes planning, employee acceptance, training in the form of In House training, workshops, academic level improvement, work motivation, providing incentive and performance compensation, improving discipline, development through promos, rotation, and mutation. Organizing the quality of Human Resources development is done well such as doing placement, division of tasks, and assignment of each employee coupled with supervision. The implementation of HR quality development is carried out according to planning and is carried out by all units with adjusted budgets. Evaluation of HR quality development is carried out through school self-evaluation activities, supervision, and teacher assessment activities. Supporting factors in the development of HR quality are the leadership of the principal and the cooperation of each unit. While the inhibiting factor is that there is still a lack of comments and employee awareness. The effectiveness of the development program on the quality of human resources is increasing the performance of the academic, increasing the responsibility of employees in completing tasks well, learners learning well, activities have been programmed, and increasing the discipline of teachers and learners. Pendekatan dalam penelitian ini menggunakan pendekatan penelitian secara kualitatif yakni penelitian yang berlandaskan pada filsafat post positivisme, digunakan untuk meneliti pada kondisi objek yang alamiah, peneliti sebagai instrumen kunci, pengambilan sampel sumber data dilakukan secara purposive dan snowball. Teknik pengumpulan dengan trianggulasi (gabungan), analisis data bersifat induktif/kualitatif serta hasil penelitian kualitatif lebih menekankan makna daripada generalisasi. Penelitian ini berupa field research yaitu peneliti mengadakan penelitian langsung terhadap objek yang diteliti dan dilakukan pengumpulan data yang ditemukan di lapangan. Data empiric yang berhubungan dengan efektivitas pembinaan mutu sumber daya manusia (SDM) di MTs. Hidayatul Falah hal ini merujuk pada pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa efektivitas pembinaan mutu SDM di MTs. Hidayatul Falah yaitu penyusunan program yang direncanakan dalam pembinaan mutu SDM dilakukan dengan baik. Program yang direncanakan dalam pembinaan mutu SDM tersebut meliputi perencanaan, penerimaan pegawai, pelatihan berupa In House Traning, workshop, peningkatan jenjang akademik, motivasi kerja, memberikan insentif dan kompensasi kinerja, peningkatan kedisiplinan, pengembangan melalui promosi, rotasi, dan mutasi. Pengorganisasian pembinaan mutu SDM dilakukan dengan baik seperti melakukan penempatan, pembagian tugas, dan tupoksi masing-masing pegawai dibarengi dengan pengawasan. Pelaksanaan pembinaan mutu SDM dilakukan sesuai perencanaan, dan dilaksanakan oleh semua unit dengan anggaran disesuaikan. Evaluasi pembinaan mutu SDM dilakukan melalui kegiatan evaluasi diri sekolah, supervise, dan kegiatan penilaian kinerja guru. Faktor penunjang dalam pembinaan mutu SDM yaitu kepemimpinan kepala sekolah, dan kerjasama setiap unit. Sedangkan faktor penghambat yaitu masih terdapat minimnya kompentesi dan kesadaran pegawai. Efektivitas program pembinaan terhadap mutu SDM yaitu meningkatnya prestasi akedemik, meningkatnya tanggungjawab pegawai dalam menyelesaikan tugas dengan baik, peserta didik belajar dengan baik, kegiatan sudah terprogram, serta meningkatnya kedisiplinan guru dan peserta didik.

PERADABAN EKONOMI PADA MASA DINASTI ABBASIYAH Irfan Saefuloh; Lestari, Linda; Solihin, Dadin
Jurnal Pelita Nusa Vol 2 No 1 (2022): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v2i1.27

Sejarah Islam memiliki makna yang mendalam bagi suatu kebudayaan, bermula dari kemunculan, perkembangan, hingga kehancuran sebuah kekhalifahan. Pasca keruntuhan dinasti Umayyah dalam kepemimpinan Marwan bin Muhammad (745 M) di Damaskus. Muncul satu dinasti yang sangat berpengaruh dalam peradaban Islam hingga membawa Islam mencapai puncak keemasaannya yakni Dinasti Abbasiyah. Dengan menggunakan metode kajian pustaka yang terdiri dari sejumlah jurnal, buku dan sumber lainnya. Artikel ini mengkaji bagaimana peradaban Islam dalam bidang ekonomi pada masa dinasti Abbasiyah. Bahwa pada masa kekhalifahan Abbasiyah Islam dikenal kaya akan perkembangan ilmu pengetahuan dengan muncul berbagai tokoh muslim dan perpusatakaan terbesar, karena fokus utama dari kekhalifahan Abbasiyah adalah pengembangan ilmu pengetahuan dan perekonomian, bukan perluasan wilayah. Kegiatan perekonomian yang digeluti pada masa Abbasiyah adalah industrialisasi, perdagangan, pertanian dan perkebunan yang didukung penuh oleh pemerintah, sehingga kegiatan tersebut menjadi sumber pengasilan utama selain dari pajak yang dikelola oleh pemerintahan. Dinar, dirham dan cek merupakan alat pembayaran dalam kegiatan perekonomian pada masa itu. Kajian ini menyimpulkan bahwa peradaban Islam pada masa dinasti Abbasiyah berupa perkembangan ilmu penegtahuan sangat berdampak pada pembangunan dan perkembangan ekonomi yang sangat pesat, Baghdad menjadi kota peradaban yang terkenal di dunia. Namun dinasti yang kokoh hingga lima abad itu harus mengalami kemunduran dan kehancuran karena berbagai faktor internal dan eksternal. Kata Kunci: Peradaban, Keemasan, Ekonomi, Dinasti Abbasiyah.

PARADIGMA WAKAF PRODUKTIF DALAM PRANATA HUKUM EKONOMI SYARIAH Solihin, Dadin
Jurnal Pelita Nusa Vol 2 No 2 (2022): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v2i2.44

This research is motivated by the phenomenon of waqf where its implementation is more predominantly consumptive. The research focuses on the problems of juridical review, implementation, and hegemony of productive endowments in society. The goal is to be able to know the extent of the potential and efficiency of productive endowments to Mustahik. Qualitative descriptive research methods in the form of reviewing various scientific references in exploring the right theoretical perspective to understand the phenomenon under study. Where the results of the research found that the allocation of productively managed waqf assets is still minimal, the method of literacy, socialization, and inclusion of productive waqf needs to be massively conveyed to the public. In conclusion, regarding productive waqf, the Sharia paradigm and regulations in Indonesia are clear and tegs regulated, but the implementation dimension needs the involvement of all parties to create an equitable waqf allocation.

INSTRUMEN KEBIJAKAN FISKAL DALAM PERSPEKTIF KITAB AL-KHARAJ MENURUT PEMIKIRAN ABU YUSUF Setiadi; Janwari, Yadi; Al Hakim, Sofyan; Solihin, Dadin
Jurnal Pelita Nusa Vol 3 No 2 (2023): Desember-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v3i2.60

Latar belakang penelitian, yakni menyelami kebijakan fiskal pada masa Nabi Muhammad dan Khulafaur Rasyidin, mengevaluasi peran, tujuan kebijakan fiskal, media kebijakan fiskal dalam ajaran Islam. Abu Yusuf, melalui karyanya yang monumental, Kitab Al-Kharaj, memberikan kontribusi signifikan dalam dimensi perpajakan. Awalnya atas permintaan Khalifah Harun Ar-Rasyid, berfungsi sebagai panduan administrasi pajak. Pajak, salah satu sumber pendapatan negara, seharusnya tidak memberatkan wajib pajak dengan beban yang tidak proporsional. Tujuan penelitian, menggali sejarah konten Kitab Al-Kharaj terkait perpajakan yang dikemukakan oleh Abu Yusuf dan relevansinya dengan dinamika masa kini. Metodologi yang digunakan dalam penelitian ini melibatkan tinjauan pustaka dan pendekatan deskriptif untuk menggambarkan keadaan yang terjadi secara faktual, dimana kebijakan fiskal guna mencapai alokasi yang efektif dan memberikan kontribusi pada kesejahteraan masyarakat. Temuan penelitian menunjukkan bahwa pemikiran Abu Yusuf mengenai pajak tetap menjadi konsep yang relevan hingga saat ini, digunakan sebagai landasan untuk menentukan proporsi penerimaan pajak pemerintah sebagaimana digambarkan oleh Abu Yusuf, juga diterapkan dalam pajak bumi dan bangunan (PBB), serta penerimaan bea cukai. The background of the study, namely diving into fiscal policy during the time of the Prophet Muhammad and Khulafaur Rashidin, evaluates the role, and objectives of fiscal policy, and fiscal policy media in Islamic teachings. Abu Yusuf, through his monumental work, Kitab Al-Kharaj, made a significant contribution to the taxation dimension. Initially, at the request of Caliph Harun Ar-Rashid, it served as a tax administration guide. Taxes, one of the sources of state revenue, should not burden taxpayers with a disproportionate burden. The purpose of the research is to explore the history of the content of Kitab Al-Kharaj related to taxation proposed by Abu Yusuf and its relevance to the dynamics of the present. The methodology used in this study involves a literature review and a descriptive approach to describe the situation that occurs factually, where fiscal policy to achieve effective allocation and contribute to public welfare. Research findings show that Abu Yusuf's thinking on taxes remains a relevant concept today, used as a basis for determining the proportion of government tax revenues as described by Abu Yusuf, also applied in land and building tax (PBB), as well as customs revenue.

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