Baerin
Oktaviani (11220012)
TAX IN ISLAMIC LAWS PERSPECTIVE
According to Law No. 28 of 2007,
article 1 tax
is mandatory contribution
to the state that are owed by the individual or recht person that is force under the
Act to not get rewarded directly and
used for the purposes
state for the greatest for
the people's welfare.[1]
Scholars different as to whether there is
an obligation of the Muslims to the wealth other than zakat. The majority of fuqoha
give opinions that zakat is the sole
obligation of the Muslims to the wealth. On the other
hand there are opinions of scholars that in the wealth there is obligation wealth other
than zakat. The theorem is Surah Al-Baqarah:
177. Middle ground of these
two differences is
that the liability of wealth which is
obligatory zakat, but if it comes condition that calls for additional purposes (darurah),
so there will be other obligations
such as tax (dharibah).
This opinion was expressed by Imam Malik, Imam
Qurtubi, Imam Syatibi,
Mahmud Syaltut.[2]
In the Arabic term, tax known as العشر (Al-Usyr) or المكس (Al-Max), or it
could be called لضريبة (Adh-dharibah),
which means it is; "Tax levied
from the people by
the government". Or one day be called الخراج (Al-Kharaj), but Al-Kharaj
used for tax levies relating to land in
particular. While the pemungutnya called صاØب المكس (Shahibul Max) or العشار (Al-Asyr).[3]
Be permitted tax according to the scholars
mentioned above, the main reason is for the benefit of the people, because
government funds are insufficient to finance various "expenses",
which if it is not financed spending, then there will be kemadaratan. While preventing
the harm is also an obligation. Tax can be used to build roads, and in many
ways can be more flexible in its use. While the charity, in its use will be
tied into the ashnaf as stated in the Qur'an. Zakat under any pretext can not
be equated with taxes. Zakat can not
be equated with taxes. Many things different
between the two, including:
1.
Zakah is a manifestation of the ummah obedience
to the commands of Allah and the Prophet Muhammad, while the tax is a national
observance to ulil amri (leader).
2.
Zakat levels specified in the Qur'an and
Hadith, while the tax established by state law.
3. Zakat is only issued by the Muslims while the
taxes incurred by every citizen regardless of what religion and belief.
4. Zakat applies to every Muslim who has reached
nishab in the country regardless of where he lived, while the tax applies only
within the territorial boundaries of a country line alone.
5.
Zakat is an obligatory worship preceded by intention while not wearing
intentions tax. And indeed there are
many more things that differentiate between zakat and tax.
In addition there is the notion that taxes and tax collection is a haram in Islam. As for some hadith that explains the prohibition of taxes and a threat to the pullers, one of the Prophet Muhammad hadith that reads "Truly actor / tax collector (diadzab) in hell" [Reported by Ahmad 4/109, Abu Dawud book Al-Imarah: 7. However, people should still pay taxes, because it is a rule of government for the benefit together and when viewed from maslahah and mudharat, then if greater maslahah paying taxes is a duty to society.
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