Land Tax In Indonesia And Malaysia According To Abu Yusuf Perspective (A Comparative Study)

Abstract

Tax is an importance to a country while it is a main source of a country and of course it will give some impact at income of government, tax also have a contribution in development of country. In the history of Islamic economics, Abu Yusuf is known to have a significant contribution to taxation progress during the leadership of the Caliph Harun Ar-Rashid. He wrote a book containing recommendations on the taxation system. The land tax has been implemented in Indonesia since the Dutch colonialism. After Indonesia's independence, the Indonesian government replaced it with the Land Tax and so on became the Land Product Tax (Pajak Hasil Bumi). Whereas in Malaysia, the principle of land law was based on the Torrents system implemented by the British government during the colonial period in 1864. The legislation is still the foundation of land-related legislation to this day. However, the land taxation system in these two countries is seen to still be influenced by western taxation concepts. This study aims to find out how: the concept of land tax according to Abu Yusuf, the form of land tax in Indonesia and Malaysia and the differences and similarities in land tax in Indonesia, Malaysia, and Abu Yusuf. In presenting this discussion, researcher used a descriptive method to outline Abu Yusuf view on land tax in his lifetime, also to outline the concept of land tax in Indonesia dan Malaysia. Researcher also use analysis methods to find out the similarities and differences from Abu Yusuf’s land tax, land tax in Indonesia and Malaysia. The results of this study indicate that: in discussing the taxation system, Abu Yusuf suggested four points, namely: 1. using the muqasamah system, 2. the role of government in solving tax collection injustices, 3. the separation between fertile and infertile land, 4. the role of government assist farmers in fertilizing the land. After the analysis, it can be seen two similar points between land taxation in Indonesia and Malaysia with land taxation according to Abu Yusuf: the first is the role of the government in helping farmers and the second is in establishing a transparent tax collection system. The two different points are first is determination of the land tax rate and the second is separating the fertile land and the infertile land. At the end of the research, the researcher can conclude that land taxation in Indonesia is closer to what Abu Yusuf suggested than taxation in Malaysia.