<![CDATA[This research is motivated by the need to examine the legitimacy and relevance of the Indonesian Ulema Council (MUI) Fatwa Number 2/MUNAS XI/MUI/2025 concerning equitable taxation from the perspective of contemporary Islamic law, particularly through the framework of maqashid Syariah. The central problem of this study is how the concept of equitable taxation is constructed in the fatwa, the extent of its alignment with the principles of maqashid, and its contribution to social justice and communal harmony. This study aims to analyze the fatwa normatively and critically to uncover the dimensions of maqashid, maṣlaḥah, and justice contained therein. The method employed is normative legal research with a qualitative approach. The findings demonstrate that equitable taxation in the MUI fatwa possesses strong legitimacy as an instrument of maṣlaḥah mursalah oriented toward the protection of wealth (ḥifẓ al-māl), well-being (ḥifẓ al-nafs), and social stability. Furthermore, equitable taxation functions as a mechanism for fiscal justice that contributes to the realization of welfare, stability, harmony, and social peace, despite remaining limitations in the operationalization and systematization of the maqashid approach.]]>
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