A STUDY OF THE RELEVANCE OF THE CONCEPTS OF TAXES IN ISLAM (ABU YUSUF'S PHILOSOPHY PERSPECTIVE)

This paper delves into the contemporary relevance of Abu Yusuf's tax concept, as articulated in the Book of Al-Kharaj, within the framework of the present Indonesian taxation system. Utilizing a literature review methodology, the study emphasizes three pivotal dimensions. Firstly, it underscores the significance of prioritizing proportional tax (muqasamah) over fixed tax (wazifah) to ensure economic stability. Secondly, it explores the critical role of employing trustworthy and professional tax officials in enhancing human resources within the Directorate General of Taxes. Thirdly, it examines the centralization of administration in shaping tax policy and collection principles. The research also unveils disparities between kharaj and the Building Land Tax (PBB) concerning factors influencing tax collection and their application scope. Crucially, both taxes converge on the common object of land ownership. While recognizing limitations in available data and references, the study advocates for a more comprehensive research approach to enrich the discourse on the Islamic tax concept. Recommendations include further exploration of references and the collection of additional data to offer a broader perspective, incorporating the philosophical concepts of interfaith figures.

other ideologies, such as capitalism and socialism.The paradigm of Islamic economic philosophy is related to Islamic logical, ethical, and aesthetic ideals, which are then applied in the context of human economic behavior.
The existence of Islamic economic philosophy is more than just an effort to Islamize science; it also contributes to knowledge and involvement in the development of human civilization, leading to a better human economic civilization based on principles derived from the universal Islamic spirit.
The fundamental approach to economics, known as economic philosophy, can vary from one school to another or from one religion to another due to different frames of reference.Islamic economic philosophy, which refers to philosophical values: (1) The universe belongs to Allah; (2) Allah is One as the creator of the universe and all that He creates is subject to Him; and (3) Belief in the day of reckoning, is a fundamental orientation of Islamic economics, according to Kahf5 Islamic economics is based on this philosophy, which is the cornerstone of Islamic social structure and economic behavior.Associated with the history of the development of the study of philosophy is the fact that at first it was a systematic, rational, and logical study of everything in this world, including empirical matters.Many studies refer to empirical things done by philosophers to discover the essence of everything that can be connected with science or scientific theories that are still being developed.These studies led to the development of the study of economic philosophy, which can be seen as a form of intellectual passion for the underlying ideas behind the activities carried out.
Since the time of the Prophet Muhammad SAW until today, taxes have been enforced throughout Islamic history.Abu Yusuf, a scholar and philosopher who authored Kitab Al-Kharaj, a book on taxation, was born at the beginning of the spread of Islam in the Arabian Peninsula, during the Abbasid Dynasty.His work is extraordinary because it is comprehensive and suitable for use in countries where taxes are seen as one of the country's main sources 6 .The Book of Al-Kharaj discusses the importance of enforcing the tax system, from the wazifah model to the muqasamah model.
Wazifah has a levy model based on a fixed value.In contrast, muqasamah has a levy system based on variables or values that are always changing based on the proportion of income or people's capacity to pay taxes 7 .The The purpose of this study is to examine the concept of tax in Islam from the perspective of Abu Yusuf's philosophy.The choice to focus on Abu Yusuf's philosophy in this research stems from the significance of his contributions to Islamic economic thought, particularly regarding taxation.

Definition and Concept of Tax in Islam
In Islam, taxes are known as Kharaj or Dharibah, which are dues that are obligatory on land that was conquered through war 9 .The crops that are subject to tax on land are those owned by non-Muslims10 .In addition to this understanding, kharaj is also interpreted as rent for land freed by Muslims11 .Islam recognizes several types of taxes, including: 1. Jizyah, namely levies imposed on non-Muslims as payment for guarantees from the Islamic Government.
2. Kharaj, a kind of levy levied on areas seized by force of arms.
3. Trade or customs tax, often called usyr (import and export tax).
It can be concluded that the definition of tax in Islam, etymologically, comes from the Arabic term dharibah (kharaj), which means to oblige, determine, determine, explain, or charge.In language and tradition, dharibah in its use does have many meanings, but the scholars use dharibah to refer to assets collected as an obligation.So the tax is interpreted as a mandatory contribution to be paid to the state and utilized as much as possible for the benefit of the state.So when compared with the understanding of taxes according to law in Indonesia, it is clear that taxes according to Islam, for example, jizyah and kharaj, are collected as dharibah, that is, obligatory.This is of course in accordance with the definition of tax in Indonesia, namely mandatory contributions from individuals and entities that are coercive and used for the greatest prosperity of the people12 .
The concept of tax in Islam is of course also related to tax law in Islam itself, and there are two different views.The first point of view is that they support tax collection, while the second point of view, which believes A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective) 57 that tax collection is an act of oppression, is unconstitutional.According to Ibn Khaldun, taxes are imposed on all people fairly and are generally imposed on anyone without exception, as long as they do not burden someone with taxes that are beyond the person's ability to pay them13 .Gusfahmi14 emphasized that taxes as a source of revenue for the government are not justified in the Hadith because Islam has made zakat obligatory for those who have fulfilled the requirements, but a condition may occur where zakat is no longer sufficient for state financing, so at that time it is permissible to collect tax (dharibah).Of course, with very strict laws and regulations and decisions made by an expert halli wal aqdi (a person who has the authority to decide and determine something on behalf of the people).
Meanwhile, according to researchers, tax is something that is allowed.This opinion is based on the premise that, besides zakat, taxes are an additional form of worship (ghairu mahdhah worship).Because paying this tax as a sign of obedience to the waliyyul amri (in this case the legitimate government) can even become mandatory.As a means of fulfilling the needs of the state and society to finance various common (collective) needs, taxes are also a form of muamalah in the economy.
Besides that, because there are no explicit texts in the Qur'an or the Prophet's Hadith that regulate the law of tax collection in Islamic law, this has led to differences of opinion among the jurists (fiqh experts) regarding the status and law of collecting taxes 15 .According to Gusfahmi 16 , the characteristics of taxes according to Islamic law that distinguish them from the taxes currently in force in Indonesia are: 1. Taxes are temporary, not sustainable, so they can only be collected when there is a shortage of assets (cash) in the bailul mal.
2. Taxes may only be collected for financing and only in the amount required for the financing, so no more may be.
3. Taxes are only collected from Muslims; they are not imposed on non-Muslims.
So it can be concluded that there are several different characteristics between the tax system according to Islamic law and the tax system that is now widely applied in the world and in Indonesia.However, in general, when viewed from the perspective of tax collection, there are similarities between the concept of tax in Islam and the concept or tax system adopted in Indonesia, which is used for the greatest prosperity of the people.In Indonesia itself, the government agency authorized to collect state taxes is the Directorate General of Taxes (DGT), which operates under the auspices of the Ministry of Finance of the Republic of Indonesia.

Abu Yusuf's Philosophical Perspective Background
Yaqub

Characterization of Abu Yusuf (Praise and Recognition)
Abu Yusuf is praised by many groups, including scholars, technocrats, and the general public.His persistence, purpose, and interest in science made him one of the great Islamic philosophers.His judgments are often cited and used as a guide for making decisions.Many people come to ask for fatwas and advice if they have problems.Many people come to study with him 18 .As a scholar, many of Abu Yusuf's works are a form of response to the symptoms and problems that occur in society, both those related to social order and the economy and those related to religious issues.This is thanks to the big names of teachers as mentors as well as figures who are 17 Rahmani Timorita Yulianti, 'Pemikiran Ekonomi Islam Abu Yusuf', Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 1.1 (2010).

Abu Yusuf's Work in Economics: Al-Kharaj
One of the best-known book by Abu Yusuf in the field of economics is Al-Kharaj, a book on taxation written in 182 H /(62 AAD). he book is one of the references on public finance in an Islamic state; besides that, it also includes ideas one economics,both macro and micro 19 .The name Al-Kharaj itself was chosen because the majority of issues discussed in the book are related to taxes, andjizyah,and are inspired by explanations of several issues that explain government administration.In addition, kharaj is interpreted as assets issued by landowners to be given to the state, so it is also known as agricultural land tax or crop tax 20 .
As a fantastic work, Kitab Al-Kharaj has a long history.There are many factors that make the work possible.The internal factors that shaped Abu Yusuf's attitude were his love for science and the educators who helped shape him during his education.Abu Yusuf put forward the principle of rationality in making policies.The social situation that existed at that time also influenced his mindset.So according to the researcher, Abu Yusuf has applied the principles of the philosophy of science, namely ontology, epistemology, axiology, and methodology, in the preparation of these works and thoughts.The government at that time was one of the external factors that influenced his perspective.There have been several rebellions against government policies because of the absolute model of government, which cannot be criticized.Then Kitab Al-Kharaj further criticized government A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective) 61 policies as a result of political instability and government control of society.
Protecting the people is the duty of the government.The decisions made must benefit not only the state but also the people.In the Book of Al-Kharaj, this obligation to society is emphasized.

Principles in Al-Kharaj: "Canons of Taxation"
In terms of taxes, Abu Yusuf laid down a clear concept of taxation that, centuries later, is referred to by economists as the "canons of taxation."This includes the ability to pay, giving enough time to taxpayers, and centralizing the decision-making process for tax administration21 .While the principles in the canons of taxation are those used in tax collection, including the principles of equality, fairness, and ability, certainty, ease of payment, and efficiency22 , Abu Yusuf also explained the tax principles in the book Al-Kharaj, namely: 1. Charging a justifiable minimum 2. No oppression of tax payers 3. Maintenance of a healthy treasury 4. Benefiting both the government and tax payers (benefits for the government and tax payers) 5.In choosing between alternative policies having the same effects on the Treasury, preferring the one that benefits tax-payers (on the choice between several alternative regulations that have the same impact on property, which exceeds one of the benefits for taxpayers).

Agricultural Taxation: Muqasamah vs. Wazifah
Abu Yusuf also advocated for the state to get a share of agricultural output rather than burdening farmers with the use of their land.This approach is considered to increase yields and ease farming in general.
According to Abu Yusuf, the proportional tax method (muqasamah) is preferable to the fixed tax system (wazifah).The tax calculation approach known as wazifah relies on measuring land without taking into account other factors such as irrigation, crop type, or soil fertility.In addition, it is not specified whether it must be withdrawn in kind.When using the muqasamah method, the tax amount is based on a certain percentage of the total production and takes other factors into account, such as soil fertility, irrigation, and type of crop.For him, the proportional tax method (muqasamah) is fairer and does not burden farmers23 .

Administrative Integrity in Taxation
Abu Yusuf stressed the importance of appointing a tax official who is trustworthy and not corrupt 24 .He suggested that officials' salaries be paid from the bailiff fund and not directly from the taxpayers because they have to work professionally.This is done in order to avoid acts of bribery, corruption, and fraud with the taxpayer.He even suggested monitoring the actions of tax officials25 .According to the researcher, this is very relevant to the current conditions in Indonesia, which prioritize the value of integrity for tax officials, thereby avoiding possible fraudulent behavior.
From the description of Abu Yusuf's philosophy above, it can be concluded that during the heyday of Islam in the Abbasid dynasty, a philosopher was born who succeeded in making the concept of taxation which is still relevant today and has become a reference in studies on taxation in Islam and when it is associated with the Islamic taxation system.and the concept of taxation in Indonesia.State income during the reign of the Abbasid dynasty at that time came from the people and was used for the greatest prosperity of the people.The concept of taxation was used as a way to realize benefit and prosperity in accordance with the Islamic mission, which is rahmatan lil'alamin (grace to all nature), so as to be able to bring Islam to the peak of its glory at that time.

C. RESEARCH METHOD
This research uses library research.Research using the library is carried out using various literature in the form of books, scientific journal articles, regulations, and other references.The library research steps were also carried out by 26 , namely the process of finding and collecting data through references in the form of scientific articles, books, regulations, and scientific journals containing previous research relevant to the research topic.After collecting data sourced from books, scientific articles, regulations, scientific journals, and other literary sources, the researcher analyzes and discusses the concept of tax in Islam from the perspective of Abu Yusuf's philosophy.Previous research using the library research method was also carried out by Dewi & Sawarjuwono 27 ,Bastiar & Bahri 28 and Nasution 29 so that the library research method can be used as a method and steps in answering the problem formulation in this study.
The research approach used is philosophical 30 ; in this study, the philosophical approach used is religious philosophy, in this case Islam.This approach is used to find out the core ideas formulated by a philosopher or other figure that are relevant to the topic discussed in the research.One characteristic of philosophical thought is comprehensiveness or holisticness.Holistic comes from the word unit, meaning a comprehensive view of perception and reality 31 .In the study of philosophical values in Islam, which later became the framework of reference for Islamic economic principles, The Islamic economic principles then become the basis for thinking and behaving in all economic activities in society, including the practice of tax collection.
A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective) 71 in the day of reckoning.These philosophical values of Islamic economics form the basis of social construction and economic behavior in all economic activities in Islam, including tax collection activities.The concept of tax in Islam, according to the philosophy of Abu Yusuf, will be discussed along with its relevance to the current taxation system in Indonesia.
The first is the concept of taxation according to Abu Yusuf in the Book of Al-Kharaj, namely prioritizing the proportional tax method (muqasamah) compared to the fixed tax method (wazifah).Wazifah, which is also known as the fixed tax system, is a method of calculating taxes based on measuring land area without considering elements of soil fertility, irrigation, or types of plants.While the muqasamah (proportional) method of tax collection is based on a certain ratio of the total production produced, He considered that the proportional tax system (muqasamah) was fairer and less burdensome for farmers 32 .Consequently, when there are fluctuations in the price of food ingredients, the state treasury and the farmers will have a negative influence on each other.According to Abu Yusuf, the proportional tax method (muqasamah) can increase state revenue from taxes and, on the other hand, will encourage farmers to increase their production.
He proposed replacing the fixed tax system (misahah or wazifah) on land with a proportional tax (muqasamah) on agricultural products 33 .
The concept put forward by Abu Yusuf above, when linked to the taxation system in modern times, is still relevant because this proportional method better reflects a sense of justice and is able to maintain the stability of a country's economy so that in the long term the economy will not 32 Karim. 33P P and P E I, Ekonomi Islam (Jakarta: Raja Grafindo Persada, 2011).fluctuate too sharply.This proportional method is also applied in Indonesia, where the proportional tax rate is a rate whose percentage remains the same even if there is a change in the tax base.That way, regardless of the size of the number of tax items, the percentage will remain the same.An example is the value-added tax (PPN), whose percentage was 10% (now it is 11%), and the land and building tax (PBB), whose rate was 0.5%.However, Indonesia also uses progressive rates, namely tax rates where the percentage will increase in proportion to the tax base.This rate is applied to the type of income tax (PPh).
Second, Abu Yusuf stressed the importance of appointing a tax officer who is trustworthy, has integrity, and is not corrupt.They have to work professionally, and he suggested that the tax officer's salary be taken from the treasury and not directly from the taxpayers.This is done in order to avoid acts of bribery, corruption and fraud with taxpayers 34 .He even suggested holding investigation supervision of the behavior of tax collectors.The concept of tax collection by giving authority to trustworthy (integrity) and professional tax officials is very relevant to the taxation system in Indonesia, especially related to improving Human Resources (HR) as the government's effort in this case the Directorate General of Taxes (DGT) in increasing integrity and tax HR professionalism.So it is hoped that with an increase in integrity and professionalism, the service to taxpayers will be better.Integrity for tax officers is an identity that must always be maintained and maintained, as well as professionalism in carrying out their duties.
The third is related to the discussion of the tax concept according to Abu Yusuf, namely the centralization of decision making in tax administration 35 .In the book Al-Kharaj, Abu Yusuf explains that the system that was in effect in taxation during the previous Abbasid dynasty was the Qabalah system 36 .Specifically, the tax collection system is carried out by means of representatives from the community submitting themselves to the government to be responsible for collecting taxes in their area.This method, according to Abu Yusuf, will lead to tyranny in society because people who are tasked with collecting taxes often ask for compensation beyond the tax obligations that should be paid.The solution, according to Abu Yusuf, is that the government must have a special agency that deals with taxes and has a trustworthy and professional tax officer in it.In order to prevent mistakes in tax practices, Abu Yusuf proposes to regulate administrative centralization in making tax policies 37 and principles in tax collection, namely: 1.The taxation agency determines the percentage of tax according to its type.Set the nominal amount of the tariff that must be billed and the legal rules (charging a justifiable minimum).
2. Tax agencies are prohibited from extortion, either through threats or other things that connote oppression.Taxpayers have the right to carry out their obligations without prior oppression from tax officials.
3. The government must maintain the assets it owns.Either fixed assets or non-fixed assets Because it is easier to know the value of assets that are maintained, so that state spending can be maximized (Maintenance of a healthy treasury).
4. There should be synergy between tax agencies and taxpayers.because both have the same advantage.Taxes receive benefits from taxpayers, while taxpayers will receive benefits from infrastructure built by the state that will facilitate production operations.By synergizing, the country will get big profits, not only tax revenues, but also the loyalty of the taxpayers (Benefiting both government and tax-payers).
5. In making a choice between those that have advantages for tax agencies and taxpayers, it is preferred to choose benefits for taxpayers.Because the state needs the role of the taxpayer to get income and income to finance the state budget.When the tax agency imposes its will by means of oppression, the taxpayers will run away and avoid paying taxes.So that the government will be harmed if this happens (In choosing between alternative policies having the same effects on treasury, preferring the one that benefits tax-payers).
Whereas in Indonesia itself, currently adheres to a self-assessment system in fulfilling tax obligations.Other relevant research, according to Amrin et al 38 , tax policies in the Abu Yusuf era in Indonesia share similarities with today's tax determination.In both periods, three types of taxes were implemented, specifically land tax, income tax, and duty tax.In another study from Munawir et al 39 , in term of taxes, Abu Yusuf agrees that 38 Amrin, Khairusoalihin, and Muthoifin, 'Tax Modernization in Indonesia: Study of Abu Yusuf's Thinking on Taxation in the Book of Al-Kharaj', Profetika: Jurnal Studi Islam, 23.1 (2022), 30-42. 39 Al Munawir and others, 'Islamic Economic Thought Abu Yusuf, Al-Ghazali, AsySyatibi (Comparative Study of Relations, Comparison and Relevance with Modern the state will take a share of the agricultural produce from tenants rather than collecting rent from agricultural land.Abu Yusuf states that the tax (Kharaj) collected is based on the land's area, whether cultivated or not.Every request from the taxpayer/kharaj payer community for public facilities, including canal repairs and land improvement channels, must be realized by the state as long as it does not harm others 40 .According to Mardiasmo 41 and Waluyo 42 , a self-assessment system is a tax collection system that authorizes taxpayers to determine for themselves the amount of tax owed, so that taxpayers are entrusted with calculating, paying, and self-reporting the tax owed.The following principles must be adhered to in the tax collection system in Indonesia to avoid public challenges 43 , namely: 1.The principle of justice, that taxes must be collected fairly, also seeks to uphold justice in terms of tax collection.Justice in laws and regulations and in their application Every citizen who fulfills the requirements to become a taxpayer must pay taxes, and the law must provide sanctions for tax violations, which are usually carried out according to the severity of the violations committed.The rights and obligations of this taxpayer must also be regulated.
2. According to the judicial principle, tax collection must be based on law.
Tax collection must comply with the laws that have been made.This is done to guarantee the rights of the state and its people to express justice. of taxation applied in Indonesia, there are still several points that are related and relevant.For example, the principle of charging a justifiable minimum requires that the tax agency determine the percentage of tax according to its type.Set the nominal amount of the tariff that must be billed and the legal rules.This principle is relevant to tax principles in Indonesia, namely the principle of justice, because tax collection must be fair in drafting laws and fair in their implementation.In addition, it is also relevant to juridical principles, namely that tax collection must be based on law and cannot be arbitrary, so that the legal basis for taxation is more valid and legal.
The fourth or final discussion is related to the type of tax.According to Abu Yusuf, the concept of kharaj is a tax imposed on land without distinguishing whether the owner is a child or an adult, free or a slave, male or female, Muslim or non-Muslim 45 .The concept of kharaj was used when Abu Yusuf was used by the government to finance state expenditures and the people's prosperity.Whereas in Indonesia, according to researchers, based on tax laws and regulations, the type of tax is known as "Land and Building Tax" (PBB).So it can be concluded that kharaj as a type of tax in the view of Abu Yusuf's philosophy is relevant to the Land and Building Tax (PBB) applied in Indonesia at this time.
However, according to researchers, between kharaj and building land tax (PBB), there are some differences.The differences include that in the kharaj tax, the tax is levied by taking into account the factors of soil fertility, the types of plants produced, and the type of irrigation.Whereas in the Land and Building Tax (PBB) in Indonesia, the tax on land and buildings does not pay attention to these factors, the most important thing is that every land and building with property rights is subject to an annual tax.Then another difference is related to the tax burden: kharaj is only charged on agricultural land, while PBB is imposed on all types of land that are in the territory of the country.In addition, kharaj is imposed on land managed by non-Muslim citizens, while PBB is imposed on land and buildings owned by all citizens, regardless of their religion.However, in this case, when viewed in terms of the object, both Land and Building Tax (PBB) and kharaj have the same The author would like to express sincere gratitude to all parties who played a crucial role in the creation of this article.Special thanks to everyone who provided continuous support throughout the process, contributing to the completion of this article.Additionally, heartfelt appreciation is extended to those who assisted in various capacities.Lastly, the author would like to express our deepest gratitude to Allah for His blessings and guidance, enabling us to reach this stage in the article's development.
concept of tax according to Islam has been explained by several figures, for example in Hakim's research 8 explaining the concept of Yahya bin Adam (758-818 H) and Imam al-Mawardi (974-1058 H).This research tries to open and explore other figures who can be a novelty in research, namely Abu Yusuf by exploring the background of thought and studying the latest works containing treatises on taxes and state fiscal issues.
played a pivotal role in shaping the principles that govern economic activities within an Islamic framework.His extensive work, including the famed "Kitab al-Kharaj," delves into the intricacies of taxation, providing valuable insights into the Islamic perspective on fiscal matters.When contrasted with the viewpoints of other scholars in the field, the nuances and originality of Abu Yusuf's ideas become apparent.Abu Yusuf was honored as the first person to be called Qadi al-Qudah (supreme judge) during three periods of the Abbasid Dynasty calipathe in Baghdad, during the reign of Caliph Al-Hadi, Al-Mahdi, and Harun Al-Rashid.Abu Yusuf's success in combining jurisprudence, economics, and leadership made him a respected scholar and judge in Islamic History.His contributions extend beyond mere analysis, offering a unique perspective that enriches the wider conversation on Islamic taxation.This comparative analysis aims to highlight not only the individuality of Abu Yusuf's thoughts but also their significance in shaping the diverse landscape of scholarly discourse on Islamic taxation.This research is expected to contribute both theoretically, namely related to the concept of tax in Islam according to the perspective of Abu Yusuf's philosophy and practically to regulators (government) in formulating policies in the field of taxation so that they are more just and beneficial to the state and the people.
bin Ibrahim bin Habib bin Khunais bin Saad Al-Ansari Al-Jalbi Al-Kufi Al-Baghdadi is his full name.Abu Yusuf is a nickname and a name that are known today when discussing taxes in Islam.He was born in Kufah in 113 H and died in Baghdad in 182 H 17 .His lineage goes back to Saad Al-Ansari, a companion of the Prophet Muhammad, from his mother's side.Even though he was born from a simple family, he has high enthusiasm and motivation to study various sciences.His interest made him study further and study with great scholars.Along with the environment that supports his interests, namely the city of Kufah, which is known as a city of civilization and the center of Islamic knowledge, his interest in science influences the character of his thinking.

Table 1 .
Similarities and Differences in Previous Research Diagram 1. Flowchart of Abu Yusuf's Thought in Islamic EconomicPhilosophy and Tax Concept