Shulthoni, Muhammad (2012) Kitab Al-Kharaj: Studi Terhadap Konsep Keuangan Publik Yahya Bin Adam. Jurnal Hukum Islam, 10 (2). pp. 181-201. ISSN 2502-7719
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KITAB A L - KHARAJ STUDI TERHADAP KONSEP KEUANGAN PUBLIK YAHYA BIN ADAM.pdf - Published Version Download (217kB) |
Abstract
This article emphasizes the importance of Yahya bin Adam’s Kitab al-Kharaj to the investigation of public finance in the second century of Islam (Hijriyah). His work stands out as the accessible terminus a quo documenting the foundations of the ‘traditionistic school’ of economic thinking. Under Abbasid Caliphs, he endeavored to compose policy guidelines of public finance for both believers and officials. He tries to construct a welfare society that aims at not only promoting distributive justice and allocative efficiency but also maintaining combination of right to property, security, autonomy, and liberty. His views on land and taxation policy (kharaj) are enlightening. Kata Kunci: pajak tanah; perpajakan; ijtihad imam
Item Type: | Article |
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Uncontrolled Keywords: | pajak tanah; perpajakan; ijtihad imam |
Subjects: | 300 SOCIAL SCIENCE ( ILMU SOSIAL ) > 330 Economics (Ilmu Ekonomi) > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 TECHNOLOGY AND APPLIED SCIENCES (TEKNOLOGI DAN ILMU TERAPAN) > 650 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.15 Financial Management/Manajemen Keuangan |
Divisions: | Fakultas Ekonomi dan Bisnis Islam > Jurusan Perbankan Syariah |
Depositing User: | Junaeti Aqin |
Date Deposited: | 08 Oct 2019 07:51 |
Last Modified: | 05 Apr 2023 05:59 |
URI: | https:///id/eprint/49 |
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