Kebijakan Fiskal Abu Yusuf dalam Kitab Al-Kharaj: Transformasi Perpajakan dan Relevansi Kontemporer

Abstract

Modern taxation systems continue to face a persistent dilemma between maximizing state revenue and maintaining fairness for taxpayers amid market volatility. This study examines Abu Yusuf's fiscal thought in Kitab al-Kharaj, focusing on the transition from the misahah taxation system to muqasamah, the structure of public revenue, and its relevance to contemporary fiscal policy. This qualitative library research employs descriptive-analytical and textual hermeneutic approaches, with Kitab al-Kharaj serving as the primary source. The findings reveal that Abu Yusuf rejected the misahah system because its fixed-tax mechanism tended to be regressive, burdened farmers during crop failures, and reduced fiscal resilience under fluctuating commodity prices. As an alternative, he proposed the muqasamah system, which levies taxes proportionally according to actual agricultural output, thereby promoting equity, flexibility, and fiscal sustainability. This study formulates an Islamic fiscal policy framework that integrates Sharia principles of justice, sound public governance, and modern taxation concepts. The findings demonstrate that Abu Yusuf's fiscal philosophy remains relevant for developing equitable, transparent, and adaptive public financial policies in the contemporary era.