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All Journal al-Afkar, Journal For Islamic Studies Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi
Niken Baramurti Evieta Enggar Sandy
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Social Sciences

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Syed M. Naquib Al-Attas’ Thoughts on the Islamization of the Tax Concept Sarina Junita; Niken Baramurti Evieta Enggar Sandy; Helmi Syaifuddin
al-Afkar, Journal For Islamic Studies Vol. 9 No. 1 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i1.2007

Abstract

As the primary source of state revenue for funding various public needs, taxes are a financial obligation and a form of community contribution in encouraging social and economic development. A practical and fair tax revenue system can be an essential foundation for sustainable economic growth and the creation of social stability. This research discusses the concept of tax Islamization according to Syed M. Naquib Al-Attas. Al-Attas argues that tax Islamization aims to reform the tax system to follow Sharia principles, emphasizing justice, social responsibility, and economic sustainability. In the framework of Islamization, taxes are not only seen as a fiscal instrument but also as a spiritual and social means to achieve people's welfare. Al-Attas proposed the integration of zakat as the primary mechanism in replacing the conventional tax system, highlighting the importance of Islamic ethical values, such as monotheism, amanah, and Ihsan, in tax management. This study uses a qualitative method with a literature study approach. The results of this study show that the concept of tax, according to al-Attas, must be integrated with Islamic principles because there are secular elements in the existing tax concept and taxes can be a tool to achieve justice and the welfare of the people.
MONOPOLI (IHTIKAR) DALAM EKONOMI ISLAM DAN IMPLEMENTASINYA PADA REGULASI PERSAINGAN USAHA DI INDONESIA Niken Baramurti Evieta Enggar Sandy; Umrotul Khasanah
Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Vol. 6 No. 1 (2026): Januari-Juni 2026
Publisher : IAIN BONE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/alkharaj.v6i1.10998

Abstract

This study discusses the prohibition of monopolistic practices (ihtikar) from an Islamic economic perspective and its relevance to the implementation of business competition regulations in Indonesia. The purpose of this study is to analyze the compatibility between Islamic economic principles that emphasize justice, balance, and welfare with the provisions of positive law stipulated in Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition. The research method used is qualitative with a library research approach through analysis of various secondary sources such as books, scientific journals, and laws and regulations. The results show that Islam strictly prohibits the practice of ihtikar because it can create economic inequality, reduce public welfare, and violate the principles of justice and welfare. Meanwhile, national regulations through the role of the Business Competition Supervisory Commission (KPPU) have a similar goal, namely preventing market domination and ensuring the creation of healthy competition. However, the implementation of this policy still faces challenges, particularly in the context of the digital economy and weak law enforcement. Thus, the integration of Islamic economic values ​​in business competition regulations is necessary to strengthen the moral and ethical aspects of business, so as to create an economic system that is just, ethical, and oriented towards the welfare of society.
Co-Authors Helmi Syaifuddin Sarina Junita Umrotul Khasanah