<![CDATA[The main problem in this study is how the phenomenon of ruralization, the movement of people from urban areas to rural areas, affects local government tax revenue and the development of digital infrastructure in rural areas, and how both aspects can be analyzed from the perspective of maqashid syariah. This study aims to analyze the relationship among ruralization, regional fiscal capacity, and rural digital development within the framework of maslahah (benefit). The method used is normative legal research with approaches including statutory (legislative) approach, conceptual approach, and maqashid syariah approach. Secondary data are collected through a literature review of relevant laws and regulations, books, journals, and other pertinent literature, and then analyzed qualitatively using descriptive-analytical methods. The main findings indicate that ruralization has the potential to expand the local tax base as regulated under Law Number 1 of 2022. However, on the other hand, it increases public spending needs for the provision of equitable digital infrastructure across rural areas. From the perspective of maqashid syariah, the development of digital infrastructure contributes to the protection of wealth (hifz al-mal), life (hifz al-nafs), and intellect (hifz al-‘aql). In brief, the conclusion of this study is that regional fiscal policies and rural digital infrastructure development need to be integrated synergistically within the framework of maqashid syariah to realize inclusive, fair, and sustainable welfare in the era of ruralization]]>
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