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All Journal Islamic Ecomonics Journal Falah : Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi Islam Perisai : Islamic Banking and Finance Journal Halaqa : Islamic Education Journal al-Uqud : Journal of Islamic Economics Shirkah: Journal of Economics and Business El Midad : Jurnal Jurusan PGMI TSAQAFAH Amwaluna Jurnal Ekonomi dan Keuangan Syariah Iqtishodia: Jurnal Ekonomi Syariah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Mu'allim IJGIE (International Journal of Graduate of Islamic Education) Jurnal Ilmu Ekonomi dan Bisnis Islam Bulletin of Community Service and Development (BCSD) Balanca : Jurnal Ekonomi dan Bisnis Islam East Java Economic Journal Journal of Innovation and Research in Primary Education Maqdis: Jurnal Kajian Ekonomi Islam Bulletin of Indonesian Islamic Studies Innovative: Journal Of Social Science Research West Science Interdisciplinary Studies Velocity: Journal of Sharia Finance and Banking MIMBAR : Jurnal Sosial dan Pembangunan West Science Interdisciplinary Studies Socio-Economic and Humanistic Aspects for Township and Industry Proceedings of Femfest International Conference on Economics, Management, and Business Zona Education Indonesia Journal of Education Sciences (Edusci) Proceedings of Femfest International Conference on Economics, Management, and Business Madania: Jurnal Kajian Keislaman Systematic Literature Review Journal As-Sulthan Journal of Education International Journal of Multidisciplinary Reseach
Rahmad Hakim
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Journal : TSAQAFAH

 1 
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 | DOI: 10.21111/tsaqafah.v12i1.372

Abstract

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 | DOI: 10.21111/tsaqafah.v15i2.3376

Abstract

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.
On becoming and being an Entrepreneur: Revisiting Hamka’s Lembaga Budi Hakim, Rahmad
TSAQAFAH Vol. 20 No. 2 (2024): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v20i2.12129

Abstract

Entrepreneurship is a type of work that is very interesting and challenging with lots of competition. However, in order to become a successful entrepreneur, some capital and skills are required. This study aims to find out the skills that entrepreneurs need to have in starting a business in Hamka's work entitled Lembaga Budi. Primary and secondary data were collected from Hamka's works and other works that have a focus relevant to this research. The data collected was analyzed using content data analysis, namely by combining topics relevant to entrepreneurship. The results of this study reveal, according to Hamka, that to become a successful entrepreneur, at least several important things are needed, namely: knowledge related to entrepreneurship, self-confidence, great will, work and time planning, focus on the company or job, the role of government in the entrepreneurial sector, the importance maintaining trust, maintaining product or service quality, conducting market research, promotion strategies and excellent service to customers. The results of this study contribute to enriching discourse in entrepreneurship, especially in Islamic entrepreneurship and the role of ethics in business.
Co-Authors AA Sudharmawan, AA ABDUL HAMID Adam Majid Bahrudin Adhi Wikarsa , Yan agus Purwadi Ahmad Fanani Akhbar, Toyib Alfiah Alficha Roby Vabella Ali Wafa Aprilianto , Fitrian Arif Luqman Hakim Arif Luqman Hakim, Arif Luqman Arif Syofyan Hadi Atut Frida Agustin Aulia, Nur Afifa AZMI, ROULITA FIRDA Dewi, Meliana Dian Nurkholila Dina Mardiana Fadilla Muhammad Mahdi Fatmawati Fatmawati Fatmawati, Fatmawati Fauzy, Tita Octavina Fien Zulkarijah Firdaningsih, Firdaningsih Hakim , Arif Luqman Hakim, Arif Lukman Hartutik, Siti Hasanah , Idaul Irawan, Mohammad Deny Khozin Khozin Khozin, Khozin Luqman, Arif M. Husni Tamrin Muhammad Yusuf Mukhamad Najib Muslikhati, Muslikhati Nabilah, Diananda Hanan Nur Jihan Nabilah Al Muhdhar Nurul Asfiah Nuzulullaeli , Afiatun Purwadi , Agus Puspita, Icha Rahmi Amalia Ramadhan, Abdurrahman Ramadhan, Nauval Hilmy Ririn Noviyanti ROULITA FIRDA AZMI Serly, Ayunda Sholihah, Hannysa Rohmatul Soleman, Soleman Sri Cahyaning Umi Salama Subhan Mawardi Sunanda Octaviani Susilo, Adib . Syamsurizal Yazid Tajdidul Islahi, Bilad Wahyudi, Muhammad Sri Windiana Lorien Yatiman, Yatiman Yusuf, Mohamad Saifula