<![CDATA[This study aims to analyze tax legitimacy in emergency conditions, the differences between zakat and tax, the Sharia limitations in tax collection (dharibah), and the relevance of modern tax law within the perspective of Islamic constitutional principles. This research uses a normative legal method with conceptual and statutory approaches. The results indicate that tax legitimacy is not only based on formal legality but also on justice, transparency, and public trust. In emergency situations, taxation is justified as long as it remains within constitutional boundaries and principles of justice. The differences between zakat and tax lie in their legitimacy, objectives, and management mechanisms, although both share similar social functions. In Islamic perspective, tax collection (dharibah) must adhere to principles of justice, ability to pay, transparency, and temporality. Therefore, modern tax law can align with Islamic constitutional values when managed based on justice, trustworthiness, and public welfare.]]>
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