Analisis Komparatif Kharaj, Ushr, dan Jizyah sebagai Instrumen Fiskal dalam Sistem Keuangan Islam Klasik

Abstract

This study aims to provide a comparative analysis of the characteristics, normative foundations, fiscal functions, and contemporary relevance of kharaj, ushr, and jizyah within the classical Islamic taxation system. The research addresses the limited scholarly attention devoted to examining these three fiscal instruments within a unified analytical framework while clarifying persistent historical misconceptions concerning their implementation and perceived discriminatory nature. A qualitative library research design was employed. Data were collected through a critical review of classical Islamic jurisprudential literature, historical records, peer reviewed academic publications, and contemporary studies on Islamic public finance. The data were analyzed using qualitative content analysis and comparative analysis to identify the similarities, distinctions, and underlying fiscal principles governing each instrument. The findings demonstrate that kharaj functioned as a land tax reflecting the state's fiscal authority over productive conquered land, ushr operated as a proportional levy on designated trade activities and agricultural commodities that facilitated economic circulation, whereas jizyah represented an individual financial obligation imposed on non Muslim citizens in exchange for state protection and exemption from military service. Despite their different taxable objects, liable subjects, and collection mechanisms, all three instruments were founded upon the principles of justice, proportionality, public welfare, and fiscal sustainability. These findings offer practical implications for developing equitable and inclusive taxation policies in contemporary Muslim societies. The originality of this study lies in its integrated comparative framework, which reconceptualizes kharaj, ushr, and jizyah as interconnected components of a coherent Islamic fiscal system, thereby enriching contemporary discourse on Islamic public finance.