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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Yola Aprilia Sibagariang
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

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Pemikiran Abu Yusuf tentang Pajak dan Relevansinya di Zaman Sekarang Yola Aprilia Sibagariang; Hendra Hendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8847

Abstract

Taxes are the largest source of state revenue. Government development and operational budgets have a large dependence on taxes. Tax implementation has existed since Prophet Muhammad SAW, tax implementation continues. During the Abbasid dynasty, there was a scholar named Abu Yusuf who wrote about taxation at the request of Amir Al-Mu'minin, Abu Yusuf was asked to prepare a comprehensive book that could be used as evidence of legal tax collection, which was compiled to avoid people's pressure. Abu Yusuf tends to expose diverse economic thought by using qiyas analysis and begins with an in-depth study of the Qur'an, the hadith of the prophet, atsar sahabi, and also the practices of the rulers. The basic idea is to realize al-maslahah al-ammah (public interest). This approach produces diverse, more relevant and consistent ideas. In the case of taxes, he has developed clear principles that in the coming centuries may be known to economists as rules of taxation.
Co-Authors Harahap, Muhammad Ikhsan Hendra Hendra Rendi Setiawan Purba Tira Syahira