Jurnal Al-Iqtishad
Vol. 21 No. 2 (2025): December 2025

PEMIKIRAN IBNU KHALDUN TENTANG TARIF PAJAK DAN PENGARUHNYA BAGI BAGI PERTUMBUHAN PEREKONOMIAN (STUDI PADA KITAB MUQADDIMAH)

Khairil Henry (UIN Suska Riau)
Lusiawati Lusiawati (Unknown)



Article Info

Publish Date
26 May 2026

Abstract

Abdul Rahman ibn Mohammad bin Khaldun was one of the most brilliant Muslim scientists and thinker. He was able to explore various fields of study and describe them using scientific language that had never been used by scientists before. The scientific writing style he expressed in concise phrases was actually based on empirical analysis in a historical approach. The concise phrases he wrote in the Muqaddimah are only a basis for Ibn Khaldun's thinking because his discussion would certainly be very broad, such as the discussion of taxation policy and the influence of this policy on economic growth as discussed in this study. This study is based on one of the first volumes of Ibn Khaldun's book Al-I'bar, namely Muqaddimah, which specifically discusses and critiques social phenomena that occurred in the Middle Ages, particularly in the Islamic world. One of the research objects taken from the Muqaddimah is how Ibn Khaldun analyzed taxation, particularly the level/rate of taxation on economic development. This research is qualitative in nature, based on primary and secondary sources that support this research. The discussion is developed to understand Ibn Khaldun's understanding of taxation and how taxation developed in the early, growth, and final stages of the state. The aim is to obtain a complete picture of Ibn Khaldun's thoughts on tax rates and economic growth.

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Journal Info

Abbrev

al-iqtishad

Publisher

Subject

Social Sciences

Description

Jurnal AL-IQTISHAD Print ISSN:0216-2547 | Online ISSN 2656-8489 adalah jurnal yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.Artikel yang dipublikasi JURNAL AL-IQTISHAD meliputi hasil penelitian tentang masalah-masalah ekonomi, kebijakan ...