Kitab Al Kharaj Abu Yusuf Pdf 88
Addison Mauldin
Nickname for Yaqub ibn Ibrahim al-Ansari. Student of legist Abu Hanifah. Spread influence of Hanafi school through his writings and the government positions he held. Appointed judge in Baghdad, later chief justice (qadi al-qudat) under Abbasid caliph Harun al-Rashid with authority to appoint judges in the empire. Some of his opinions differ from those of Abu Hanifah, probably on the basis of traditions not available to the earlier scholar. His most famous work is Kitab al-kharaj, a treatise on taxation and fiscal problems of the state prepared for the caliph. He compiled the earliest known work of principles of Islamic jurisprudence (usul al-fiqh). Portion of work devoted to international law.
Sebagai tokoh yang memiliki nama besar, Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak. Sebagai salah satu sektor penting dalam penerimaan negara, pajak seharusnya tidak mendzolimi masyarakat dari besaran presentasenya. Tujuan dari penulisan ini adalah untuk mengetahui sejarah penulisan kitab Al-Kharaj dan isi kitabnya. Selain itu, tulisan ini juga untuk mengetahui konsep pajak yang ditulis Abu Yusuf dan utilitasnya dengan ekonomi saat ini. Metode yang digunakan dalam penulisan ini adalah metodologi pemikiran tokoh yang dilacak dari sikap, tulisan atau pun tanggapan pada suatu kasus fenomena yang terjadi pada masa itu. Untuk mengetahui latar belakang pemikiran Abu Yusuf tidak bisa mengesampingkan beberapa faktor yang ada, baik faktor internal maupun faktor eksternal yang menjadi pemicunya. Hasil penelitian menemukan bahwa pemikiran Abu Yusuf tentang pajak menjadi salah satu konsep yang dilaksanakan hingga saat ini. Konsepnya dipakai dan diaplikasikan dalam menentukan presentase penerimaan pajak oleh negara. Konsep Al-Kharaj digunakan dalam sektor penerimaan Pajak Bumi dan Bangunan (PBB), bea cukai.
Kata kunci: Abu Yusuf, Kitab Al-Kharaj, Pajak, Pendapatan Negara
As a well-known figure, Abu Yusuf has written a phenomenal work in taxation studies, namely al-Kharaj. This book which written at the request of the Caliph Harun ar-Rashid is used as a guide in tax management efforts. As one of the important sectors in state revenue, taxes should not deceive the public from their percentage. The article aims to find out the context of Al-Kharaj and its contents. Therefore, this study seeks to reveal the thoughts of Abu Yusuf and his background which were traced through his attitudes, writings, and responses to a case that occurred at that time. In addition, the paper is also to find out the tax concept initiated by Abu Yusuf and its practice in economic conditions' today. The results of this study found that Abu Yusuf's thought about taxes is one of the concepts that is still used today. This concept is applied in determining the percentage of tax revenue by the state. The Al-Kharaj concept is also used in the land and building tax (PBB) and customs revenue sectors.
Policy interpretation by considering mashlahah still become a controversy between ulama?. Some people reject the use of mashlahah because al-Quran and hadits have discussed all of human problems. Whereas some other people accept mashlahah if it?s not in opposition to al-Quran and hadits. According to people who accept mashlahah, land tax problem (kharaj) for all of citizen equally, it?s also being a controvertion. Is that include in mashlahah or precisely mafsadah?. The aims of this research are to explain use of mashlahah method by Abu Yusuf (113-182 H/ 731-798 M) and its application in the land tax problem (kharaj). Research method is done by qualitative descriptive by analyze al-Kharaj which was created by Abu Yusuf. The results of this research show that: first, AbuYusuf used mashlahahmu?tabarah when determine the policy; second, mashlahah method in land tax problem (kharaj) is applicated by considering a long term benefits and justice for all citizen.
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