Kitab Al-Kharaj: Studi Terhadap Konsep Keuangan Publik Yahya Bin Adam

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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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
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: http://repository.uingusdur.ac.id/id/eprint/49

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