The Jizyah Concept as the Source of Baitul Maal in Supporting the Country's Economy

Authors

  • Syamsuri Syamsuri University of Darussalam Gontor
  • Rohul Akbar University of Darussalam Gontor
  • Setiawan bin Lahuri University of Darussalam Gontor
  • Imam Kamaluddin University of Darussalam Gontor
  • Mohammad Ghozali University of Darussalam Gontor

DOI:

https://doi.org/10.21111/al-iktisab.v4i2.5393

Keywords:

Jizyah, Baitul Maal, Country’s Economy

Abstract

Jizyah is one of the sources of income of baitul maal. Jizyah is an obligation/compensation for the protection of life, property, worship, and military responsibility. Jizyah is defined as a tax paid by non-Muslims. Baitul maal is an institution that has a duty to manage the property of the state, both in the form of income and state expenditure. The modern baitul maal can be interpreted as a financial minister or Indonesian bank that can perform actions in the field of budget and revenue of the state with a view to influence the economic path. This research aims to know if the concept of jizyah can be a source of baitul maal in supporting the country's economy. Research uses a library approach by using analysis content to analyse both primary and secondary data. Then write it with a descriptive method. As for the results of this study, Indonesia is one of the democratic countries, so it is not able to collect taxes only from the kafir dzimmi (non-Muslim). Therefore Indonesia applies various taxes to the community, such as income tax (PPh), value added tax (VAT), sales tax on luxury goods (Vat BM), stamp duty, land and building tax (PBB), land and building rights acquisition (BPHTB) as state income.

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Published

2020-12-31

How to Cite

Syamsuri, Syamsuri, Rohul Akbar, Setiawan bin Lahuri, Imam Kamaluddin, and Mohammad Ghozali. 2020. “The Jizyah Concept As the Source of Baitul Maal in Supporting the Country’s Economy”. AL-IKTISAB: Journal of Islamic Economic Law 4 (2):110-19. https://doi.org/10.21111/al-iktisab.v4i2.5393.

Issue

Vol. 4 No. 2 (2020)

Section

Articles

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