TAX AS ILLEGAL GOVERNMENT POLICY? A CRITICAL ANALYSIS OF TAX LEGALITY IN CLASSICAL TEXTS THE MASLAHAT AMMAH PERSPECTIVE

Muhammad Nasrulloh; Moh Toriquddin; Khoirul Anam; Muh Zaitun Ardi; Doli Witro; Syahril

doi:10.33102/mjsl.vol14no1.1135

Authors

Muhammad Nasrulloh Faculty of Sharia, UIN Maulana Malik Ibrahim Malang, Jawa Timur 65144, Indonesia https://orcid.org/0009-0005-7468-1923
Moh Toriquddin Faculty of Sharia, UIN Maulana Malik Ibrahim Malang, Jawa Timur 65144, Indonesia
Khoirul Anam Faculty of Sharia, UIN Maulana Malik Ibrahim Malang, Jawa Timur 65144, Indonesia
Muh Zaitun Ardi Study Programme of Islamic Family Law, STAI DDI Maros, Sulawesi Selatan 90516, Indonesia; Faculty of Sharia and Law, UIN Sunan Kalijaga Yogyakarta 55281, Indonesia
Doli Witro Faculty of Sharia and Law, UIN Sunan Gunung Djati Bandung, Jawa Barat 40614, Indonesia https://orcid.org/0000-0003-3332-2252
Syahril Faculty of Economics and Business, Universitas Wiraraja, Sumenep, Jawa Timur 69451, Indonesia https://orcid.org/0000-0002-4778-643X

DOI:

https://doi.org/10.33102/mjsl.vol14no1.1135

Keywords:

Tax, legality, classical texts, maslahat ammah

Abstract

The legality of taxation in Islam is always brought up because it is equated with the behaviour of max (the collection of tribute) which is prohibited in the hadith. Such a narrative has led to polemics over the legality and halalness of taxes, which has serious problems affecting many people. The author wants to shift the study of taxes so that it is not studied from the angle of the text, thus losing the substance and relevance to the main Islamic values. Taxes should be analysed through the benefit that is the essence of shariah. This is because there is no shariah message except for the purpose of benefit. This research is a literature study with a conceptual approach using descriptive-analytical. This research found that everyone is obliged to contribute to the government through taxes for the sake of benefit. This is because the relationship between the people and the government is symbiotic. The legality of this tax is based on the benefit in the form of priority, emergency, helping, and mitigation principles. As for the collection and tasaruf of taxes, it is based on prudential principles by not causing harm to the people and being optimal in tasaruf. Its management is likened to a guardian who manages his guardianship property.

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