<![CDATA[Fiscal policy is a primary instrument used by the state to regulate and promote economic development. In Indonesia, the Motor Vehicle Tax (PKB) and Regional Retribution remain important sources of revenue for provincial governments, including East Java. However, the modern taxation system often gives rise to debates concerning justice, effectiveness, and its impact on lower-middle-class groups. This article explores the concept of the state and fiscal system in Islamic law through an analysis of the thought of Abul A‘la al-Maududi, a contemporary Islamic thinker who made significant contributions to the discourse on Islamic politics and Sharia-based economics. The study focuses on the relevance of al-Maududi's ideas to the implementation of tax and regional retribution policies in East Java, particularly in the context of distributive justice and state responsibility according to the principles of Sharia. Using a qualitative approach and literature review method, this article finds that al-Maududi views the Islamic state as a divine entity tasked with upholding social justice through fair and responsible resource management. In its fiscal system, taxation is considered a complementary mechanism to zakat and must not be oppressive. When applied to local fiscal policies such as motor vehicle taxes and public service retributions in East Java, al-Maududi’s thought emphasizes the importance of the principles of public interest (maṣlaḥah), justice, and transparency in implementation. This study recommends a reassessment of local fiscal policies to better align with the values of maqāṣid al-sharī‘ah and Islamic fiscal ethics.]]>
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