Thoughts and Development of Tax Norms from Al-Dharibah, Al-Maks, Al-Kharaj, to Al-Jizyah in the Perspective of Sharia Economic Law

Abstract

Abstract: Taxation in the modern nation state constitutes a central instrument for financing public services, supporting economic development, and ensuring wealth redistribution. From an Islamic perspective, taxation is not merely an administrative or fiscal obligation but also a moral and ethical responsibility rooted in maqāṣid al sharīʿah. Islamic public finance is conceptualised as a trust that must be managed in accordance with principles of justice, public welfare, and social responsibility. This study examines the evolution of Islamic tax concepts, including al dharībah, al maks, al kharāj, and al jizyah, and analyses their relevance to contemporary taxation practices in Indonesia. This research employs a qualitative descriptive analytical method with a normative juridical approach. Data are derived from classical fiqh literature, contemporary scholarly works, and legal documents, analysed through documentary research and thematic content analysis. The findings reveal that Islamic tax principles and modern tax systems share a common objective of promoting social welfare and distributive justice, despite differences in their sources of legitimacy. Islamic taxation integrates fiscal policy with ethical governance by emphasising justice, trustworthiness, transparency, and collective benefit. In the Indonesian context, the internalisation of Sharia values within the national taxation framework, supported by institutional collaboration between tax authorities and zakat institutions, enhances fiscal legitimacy and public trust. The study concludes that a maqāṣid al sharīʿah based approach provides a robust normative foundation for developing ethical, equitable, and socially responsive taxation policies in pluralistic societies.

Keywords: Islamic Taxation; Maqāṣid al Sharīʿah; Fiscal Policy in Indonesia