Tax Law In Islam According To The View Of Ulama, Halal Or Haram?

YOGYAKARTA - Taxes are obligations imposed by the government on its citizens as a source of state revenue. But among Muslims, the question arises about whether taxes are halal or haram? That is why it is very important to understand tax laws in Islam.

Debates over taxes arise because of concerns that taxes can be considered as a form of coercion or injustice. Meanwhile, Islam strongly emphasizes the principles of justice and halalness in all aspects of life, including in financial matters.

In Islam, there is the concept of zakat which is a financial obligation for Muslims who are able and the results are used to help the right group. Then, what about tax laws in Islam?

The scholars define jizyah as a tax imposed on non-Muslims, as described by Muhammad Kamil Hasan Al-Mahami in his book Al-Jizyatu fili Islam Dharibatur Ruusi wa Dharibatul Ardhi (Beirut: Dar Maktabat Al-Hayaht, pp. 14).

Meanwhile, according to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) which have been amended several times, lastly through Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), taxes are defined as mandatory contributions to the state by individuals or agencies, are coercive based on law, without direct rewards, and are used for the public interest and the prosperity of the people.

Taxes are financial obligations that must be met by citizens to support various public interests, such as infrastructure development, social services, security, and education.

From an Islamic perspective, taxes can be seen as a social obligation for the benefit of the general public. Although Islam does not explicitly refer to taxes as a source of state income, concepts such as zakat, alms, and waqf as the main instrument.

Zakat is required for Muslims who can afford it, while waqf is a contribution of assets for social and religious purposes. Although different, taxes and zakat have a similar goal, namely to support the welfare of the community at large.

Tax ethics in Islamic views emphasize that tax obligations are part of a fiscal policy based on Islamic values. Taxes are seen as temporary obligations that Ulil Amri can set as an addition after zakat, especially when the mall's baitul experiences vacancies or lack of funds.

For example, during the Amirul Mukminin Yusuf bin Tasyfin period in Andalusia. The need for funds to prepare troops to face the enemy is very urgent, while the baitul mall does not have enough funds.

Yusuf bin Tasyfin then gathered the ulama and judges, including Qadi Abu Al-Walid Al-Baji, who agreed to fatwa that he was allowed to collect taxes from Muslims as needed (Musthafa As-Siba'i, Isytirakiyatul Islam, [Egypt, Dar Mathabi As-Sya'bi: 1962 M], hal. 196).

Imam Al-Ghazali in Ihya Ulumiddin also emphasized that taxes are not haram if managed properly, are used for the welfare of the community, and in accordance with Islamic teachings that emphasize social justice.

Several contemporary fatwa institutions, such as Al-Azhar and the Indonesian Ulema Council (MUI), also stated that taxes in the modern halal context were carried out with the principles of justice, transparency, and public benefit.

Taxes are considered halal if applied fairly, transparently, and for the common good. This is in accordance with Islamic teachings which emphasize that economic burdens must be borne based on capabilities, as stated in QS. Al-Baqarah: 286.

Although taxes and zakat are both financial obligations, both have basic differences:

Such is the review of tax laws in Islam according to the views of ulama. Taxes are considered halal as long as they do not conflict with Islamic values. Also read the law of studying tajwid science.

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