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All Journal JUSPI (Jurnal Sejarah Peradaban Islam) Business and Applied Management Journal
Surono Zamroni
Institut Agama Islam Daar Al Uluum Asahan
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Zakat and Tax as Instruments of Fiscal Justice: A Normative Analysis of Yusuf Al-Qardhawi's Thoughts Nilasari Siagian; Surono Zamroni; Muhammad Fitrah Al Fayed Pane; Hizass Raihan Saragih; Dwi Raisyah Sirait
Business and Applied Management Journal Vol. 3 No. 1 (2025)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v3i1.509

Abstract

Zakat and taxation are two fiscal instruments that play a significant role in promoting social and economic justice. In contemporary Muslim societies, debates over the relationship between zakat and taxes have become increasingly important, particularly regarding their legal legitimacy and their roles in modern state financial systems. This study aims to analyse Yusuf al-Qardhawi’s thought on the concept, legal basis, and relationship between zakat and taxation from the perspective of Islamic law. The research employs a qualitative method with a library research design. Primary data were derived from Yusuf al-Qardhawi’s works; secondary data consisted of classical and contemporary fiqh literature, scholarly journal articles, and relevant regulations. Data were analysed using a content analysis approach. The findings reveal two main points. First, Qardhawi distinguishes zakat as a permanent religious obligation (tsābit) grounded in the Qur’an and Sunnah. At the same time, taxes are viewed as contextual state obligations (mutaghayyir) justified through public interest and the objectives of Islamic law. Second, Qardhawi proposes that zakat and taxes should not be understood as competing obligations but as complementary instruments that can operate synergistically to promote fiscal justice and public welfare. This study concludes that integrating zakat and taxation within a fiscal justice framework can strengthen public finance policies in contemporary Muslim countries by aligning religious values with modern governance and enhancing distributive justice.
Integration of Religious Values and Local Wisdom: Strategy for Strengthening Local Traditions Towards the Self-Identity of the Community of Batu Bara District Nilasari Siagian; Surono Zamroni; Andri Nurwandri
JUSPI (Jurnal Sejarah Peradaban Islam) Vol 9, No 2 (2026)
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/juspi.v9i2.27046

Abstract

This study aims to examine the religious values contained in the local wisdom of the Malay community in Batu Bara Regency through the traditions of Pesta Tapai, Mogang, and Mandi Belimau, which are held before the month of Ramadan. The research problem focuses on the form of religious values contained in these three traditions and their contribution to strengthening spirituality, social solidarity, and the preservation of local wisdom based on Islam. This study uses a qualitative method with an ethnographic approach. Data collection was carried out through field observations, in-depth interviews with traditional leaders, religious leaders, and community members, and documentation studies. The results show that Pesta Tapai functions as a means of strengthening religious values and empowering the community's economy; the Mogang tradition plays a role in strengthening social bonds and togetherness through kenduri activities; while Mandi Belimau is interpreted as a symbol of self-purification and spiritual readiness in welcoming the holy month of Ramadan. These three traditions not only function as customary practices, but also become a medium for internalizing Islamic values in the social life of the community. This research contributes to enriching the study of the integration of religious values and local wisdom, and emphasizes the importance of preserving cultural traditions as a means of strengthening religiosity, Malay-Islamic cultural identity, and passing on local values to the younger generation in Batu Bara Regency.
Co-Authors Andri Nurwandri Dwi Raisyah Sirait Hizass Raihan Saragih Muhammad Fitrah Al Fayed Pane Nilasari Siagian