Smart: Journal of Islamic Religion and Sharia Studies
Vol. 1 No. 3 (2026): Smart: Journal of Islamic Religion and Sharia Studies (SSharia)

Analysis of Dharibah Taxation Concept in Islamic Law Imam Abu Yusuf's Perspective

Apipudin Apipudin (Universitas Syeikh Nawawi Banten, Indonesia)
Mudawamah Sulis Laelah (Universitas Syeikh Nawawi Banten, Indonesia)
Zahrotu Shita Azzahra (Universitas Syeikh Nawawi Banten, Indonesia)



Article Info

Publish Date
31 Aug 2026

Abstract

Contemporary Muslim majority nations confront structural tensions regarding the double burden trap between zakat and tax obligations alongside severe fiscal management disintegration. Filling previous literature blind spots, this normative doctrinal research operated a conceptual historical approach toward the Book of Alkharaj to deconstruct the epistemological framework of Imam Abu Yusuf. Jurisprudential analysis proves that he legitimizes taxes not merely as levies, but as obligatory instruments requiring absolute financial ratio flexibility. He radically deconstructs fixed rate systems into proportional harvest schemes, subsequently prohibiting authority privatization to eliminate social exploitation practices. Recontextualizing this classical fiscal constitutionalism presents a prescriptive doctrinal foundation for modern state authorities formulating progressive proportional legislation. Theoretical implications derived from these findings urge legislative unification through zakat integration as an official tax deduction instrument, ensuring structural tyranny is entirely prevented while financial justice becomes comprehensively realized across international public finance architecture to establish perfect modern state welfare governance stability.

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Journal Info

Abbrev

SSharia

Publisher

Subject

Description

Smart: Journal of Islamic Religion and Sharia Studies (SSharia) is a peer-reviewed academic publication dedicated to advancing scholarly discourse on Islamic theology, religious jurisprudence, and Sharia law within contemporary and historical contexts. Established as a forum for rigorous ...