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Journal : TSAQAFAH

Membandingkan Konsep Pajak (Kharâj) Yahya bin Adam (758-818 H) dan Imam al-Mawardi (974-1058 H) Rahmad Hakim
TSAQAFAH Vol 12, No 1 (2016): Islamic Economics
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.851 KB) | DOI: 10.21111/tsaqafah.v12i1.372


The rise of Islamic civilization since the 6 th century up to the 18 th century is a historical fact that can not be negated. Starting from the establishment of the State of Medina by the Prophet Muhammad until the Ottoman Dinasty. The course of history that sustained over centuries, has a significant influence on the development of Islamic civilization, at least in terms of taxation which commonly called as kharâj. In the hands of Islam, was created a various principles of the state, especially on the financial and monetary aspect. The creation of financial system for the state is one of proof for the creation of the state’s basic principles in order to achieve justice and prosperity of mankind. This paper aims to discuss in-depth analysis related to the concept of taxation in Islam through literature method. In order to obtain deeper analysis, the author chose two characters who was concerns in the field of taxation in the history of Islamic Economic thought, namely Yahya bin Adam in his al-Kharâj and Imam al-Mawardi in his al-Ahkâm al-Sultâniyah. The conclusion from this study is that there are some similarities between the two ideas. On the other hand, according to the author, Imam al-Mawardi’s theory of taxation has two advantages; first, his futuristic theory of taxation and second, his contextual theory of taxation that possible to be applied in the present time. Given the complexity of the problems that occurred during his life.
The Criteria and Ethical Guidelines for Tax Officer in Islam: a Review of Some Traditional Literature Rahmad Hakim
TSAQAFAH Vol 15, No 2 (2019): Islamic Civilization
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1602.646 KB) | DOI: 10.21111/tsaqafah.v15i2.3376


AbstractTax occupies an important role as a source income of the state. With this role, there are several important regulations in taxation, including the obligation for citizens to pay taxes. To enhance the benefit of tax, the criteria and ethical guidelines are needed for tax officers in carrying out their duties, so that the tax collection mechanism runs fairly, more transparent and accountable. This paper aims to analyze the criteria and ethical guidelines for tax officers in Islamic civilization as recorded in some traditional literature. This is qualitative research using the method of documentation in the collection of data. This study concluded that the criteria of tax officer are: first, the free person (not slave). Second, amânah. Third, capable or expert (kafâ'ah). Fourth, meet the criteria of faqîh and mujtahîd (if serves as a determinant of the tax rate (kharâj)). On the other hand, the ethical guidelines for tax officer are: first, no excess conduct for the taxpayers. Second, no persecution. Third, avoid manipulating the value of gold. Fourth, no prize in the form of precious stones. Fifth, collect taxes properly and correctly (in accordance with sharia provisions). Sixth, no tax (kharâj) on people who convert to Muslim. Keywords: Ethics, Taxation, Islamic Taxation, Tax Officer, Islamic Civilization.   AbstrakPajak menempati peran penting sebagai sumber pendapatan dari negara. Dengan peran ini ada beberapa peraturan penting dalam perpajakan, termasuk kewajiban bagi warga negara untuk membayar pajak. Untuk meningkatkan manfaat pajak, kriteria dan pedoman etika diperlukan bagi petugas pajak dalam menjalankan tugasnya, sehingga mekanisme pengumpulan pajak berjalan dengan adil, lebih transparan, dan akuntabel. Makalah ini bertujuan untuk menganalisis kriteria dan pedoman etika bagi petugas pajak dalam peradaban Islam sebagaimana dicatat dalam beberapa literatur tradisional. Ini adalah penelitian kualitatif dengan menggunakan metode dokumentasi dalam pengumpulan data. Penelitian ini menyimpulkan bahwa kriteria untuk petugas pajak adalah: pertama, orang bebas (bukan budak). Kedua, amanah. Ketiga, cakap atau ahli (kafâ’ah). Keempat, memenuhi kriteria faqih dan mujtahid (jika berfungsi sebagai penentu tarif pajak (kharâj)). Di sisi lain, pedoman etika untuk petugas pajak adalah: pertama tidak ada perilaku berlebihan untuk wajib pajak. Kedua, tidak ada penganiayaan. Ketiga, hindari memanipulasi nilai emas. Keempat,  tidak ada hadiah dalam bentuk batu mulia. Kelima, memungut pajak dengan benar (sesuai dengan ketentuan syariah). Keenam, tidak ada pajak (kharâj) pada orang-orang yang menyamar menjadi Muslim. Kata Kunci: Etika, Perpajakan, Perpajakan Islam, Petugas Pajak, Peradaban Islam.