<![CDATA[This study analyzes the concept of tax justice according to Ibn Khaldun as described in the book Muqaddimah and evaluates its relevance to the contemporary Indonesian tax system. The background of this research is the importance of justice as an absolute requirement for tax collection, in the midst of actual problems such as the regressive impact of Value Added Tax (VAT), the distribution of tax burden between the people and state officials, and cases of abuse of authority in tax authorities. The research method uses a qualitative approach with a library research design. Primary data is obtained from the book Muqaddimah, while secondary data comes from academic literature and Indonesian tax regulations. The analysis was carried out using content analysis techniques through data reduction, data presentation, and verification, with credibility maintained through triangulation of sources. The results of the study show that Ibn Khaldun's concept of tax justice rests on four main principles: the legality of collection, the proportionality of tariffs to the capacity of the community, tax neutrality to market prices, and the integrity of the state in the distribution of tax revenues. These principles are still relevant to the Indonesian tax system, despite the gap in the VAT burden for low-income groups and the perception of unequal tax treatment for state officials. The research concludes that Ibn Khaldun's classical framework of thought remains valid as a normative instrument to improve Indonesia's fiscal policy.]]>
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