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All Journal EKSYA: Jurnal Ekonomi Syariah
muhammad_fadlil Bahrul ulum
Universitas Negeri Maulana Malik Ibrahim
Economics, Econometrics & Finance

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The Tax Legitimacy in the Perspective of Islamic Constitutional Law: A Normative Study on State Fiscal Authority muhammad_fadlil Bahrul ulum
EKSYA : Jurnal Ekonomi Syariah Vol 6 No 1 (2025): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to analyze tax legitimacy in emergency conditions, the differences between zakat and tax, the Sharia limitations in tax collection (dharibah), and the relevance of modern tax law within the perspective of Islamic constitutional principles. This research uses a normative legal method with conceptual and statutory approaches. The results indicate that tax legitimacy is not only based on formal legality but also on justice, transparency, and public trust. In emergency situations, taxation is justified as long as it remains within constitutional boundaries and principles of justice. The differences between zakat and tax lie in their legitimacy, objectives, and management mechanisms, although both share similar social functions. In Islamic perspective, tax collection (dharibah) must adhere to principles of justice, ability to pay, transparency, and temporality. Therefore, modern tax law can align with Islamic constitutional values when managed based on justice, trustworthiness, and public welfare.
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