JEBD
Vol. 2 No. 1 (2024): Juli - September

Analisis Konsep Pajak Dalam Kitab Al-Kharaj Abu Yusuf : Implementasi Pada Sistem Perpajakan Kontemporer

Afifah Irwan (Universitas Muhammadiyah Makassar, Indonesia)
Hana Tuo (Universitas Muhammadiyah Makassar, Indonesia)



Article Info

Publish Date
19 Jul 2024

Abstract

Tax is one of the sources of state revenue that is formally used to sustain the development of a country. In this case, taxes can be said to be the main pillar of development, including to finance civil servants, buy combat equipment, build infrastructure, and others. Unfortunately, the tax taken from the people is often misused in its implementation as a support for development and is only enjoyed by a handful of people. Abu Yusuf, an economic thinker and faqih in the Abasid dynasty, has written this tax theory in his book Al- Kharaj which discusses the basis of the tax applied, and the reasons for the use of funds in society so that it can be accounted for. In this study, it will be known things related to taxes applied by Abu Yusuf that can be applied in modern human life today. Regarding the types of taxes and how they are implemented in today's contemporary taxation system. So that it can be a solution for a country to manage its income from taxes and use it as well as possible.

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Journal Info

Abbrev

jebd

Publisher

Subject

Economics, Econometrics & Finance Engineering

Description

Jurnal Ekonomi dan Bisnis Digital (JEBD) E-ISSN : 3025-6429 is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. JEBD provides an outlet for the ...