Assets Journal
Vol. 4 No. 1 (2026): Assisting MSMEs in Product Branding and Digital Marketing Development

STATE-OWNED ASSETS AS A PILLAR OF NATIONAL REVENEU: A COMPREHENSIVE ANALYSIS

Dewi Citra Ayu Lestari (Nurul Jadid university)



Article Info

Publish Date
24 Dec 2025

Abstract

This paper examines the concept of state ownership as a source of national revenue within the framework of Islamic economic principles. It delves into the classification of state revenue sources, including kharaj, jizyah, 'usyur, khumus rikaz, and dharibah (taxes), as well as their unique characteristics and applications in an Islamic context. These revenue types are grounded in Shariah, which dictates specific rules for their collection and utilization to ensure justice and societal welfare. The study highlights the temporary and conditional nature of taxes, which are levied in cases of fiscal shortfalls and are limited to wealthy Muslims for addressing communal needs. Furthermore, it explores the principles of fiscal management in Islam, emphasizing fairness, transparency, and the prioritization of public interests. By integrating Islamic teachings with contemporary fiscal policies, this research underscores the potential for a balanced economic system that aligns with spiritual and social values.

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Journal Info

Abbrev

assets

Publisher

Subject

Description

An electronic journal that focuses on scientific articles resulting from research or community service that examines problems and issues related to economics and business. This journal provides an academic platform for professionals and researchers to contribute to innovative work in the fields of ...