INTRODUCTION
In Islam, the term tax is more synonymous with the word al-kharaj which means tax, revenue, revenue taken from a person's property or income, public property income, rent, revenue from individuals or land and also means certain rates that are imposed . Originally, most of the concept of al-kharaj referred to land tax and was eventually adopted leading to the existence of other types of taxes in Islam. Taxes can be classified into three parts, namely, the first part; a tax that has been prescribed by Islam on its people, which is called zakat. The second part, taxes from the al-fai' category imposed on non-Muslims who reside under Islamic rule. From this al-fai', it is divided into three other types, namely al-kharaj, al-jizyah and al-'usyur. The third part is the tax from the al-khumus category which consists of al-ghanimah, al-rikaz and property from the ocean and river.
CONDITIONAL ARGUMENT
Tax legislation is categorized into two views, namely the views of those who tend to reject the implementation of taxes such as Ibn Muflih and al-Hijawi from the Hanbali School, Ibn al-Azraq and Ibn Hajar al-Haithami and other scholars. The second group that requires it consists of scholars such as Ibn Hazm, Ibn Taimiyah, al-Syatibi, as well as recent scholars such as Shaykh Mahmud Syaltut and Shaykh Ahmad al-Raysuni who agree that the government is given permission to tax the people simply to help meet the demands of general maslahah in the administration of a country. This necessity is also taken into account on the basis that tax is one of the social responsibilities that must be done in addition to paying zakat as the question raised to Ibnu Umar related to responsibility for property.
TAX ENFORCEMENT LAW
The law of tax implementation needs to be looked at according to the state of a country, not to mention the existence of differences of opinion among jurists to determine the law of tax implementation. Every point of view presented has strong reasons and reasons whether those who reject or accept its implementation by looking at the current economic situation and needs faced by each individual and also the country. So these views should be used as a guide so that we are more open-minded and look at something fundamentally more thoroughly. Our country's constitution also upholds Islam as the official religion of the federation which certainly makes sharia laws as a source of national legislation with references from the Quran and Sunnah, ijma' and qias.
CLOSURE
History has also proven that the taxation system is one of the important economic mediums in generating a country's income. It is not a new practice in this country, in fact these taxation systems have existed since the Malacca Malay Sultanate in the 15th century. At that time, there was legislation related to the structure of taxation and administered by Penghulu Bendahari assisted by Shahbandar who functioned to enforce regulations regarding customs and taxation, especially in the port area. Friday Sermon on Taxation in Islam 5 Throughout the ages, the function and role of Shahbandar has now been significantly played by the Royal Malaysian Customs Department which acts as a tax collection agency, as well as being one of the largest revenue contributors to the country.
Date of Input: 10/08/2024 | Updated: 10/08/2024 | rizal_helmi
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