The Principles of Zakat and Tax Upon the Time of Rasulullah SAW

Authors

  • Dian Septiandani Universitas Semarang
  • Abd. Shomad Universitas Airlangga

DOI:

https://doi.org/10.30649/htlj.v1i1.87

Keywords:

zakat, tax, the time of Rasululah SAW

Abstract

Zakat is one of principal worship requiring every individual (mukallaf) with considerable property to spend some of the wealth for zakat under several conditions applied within. On the other hand, tax is an obligation assigned to taxpayers and should be deposited into the state based on policies applied, with no direct return as reward, for financing the national general expense. In their development, both zakat and tax had quite attention from Islamic economic thought. Nevertheless, we, at first, wanted to identify the principles of zakat and tax at the time of Rasulullah SAW. Therefore, this study referred to normative research. The primary data was collected through library/document research and the secondary one was collected through literature review by inventorying and collecting textbooks and other documents related to the studied issue.

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References

Al-Bukhari. M.I. (1981 M/1401 H). Sahih al-Bukhari. Juz II. Istambul: Dar al-Fikr.

Ar Rahman, S.M. (2003). Pustaka Cerdas Zakat:1001 Masalah dan solusinya. Jakarta: Lintas Pustaka.

Al Muthlaq, A.M. (2006). Fiqh Sunnah Kontemporer (Fiqh as Sunnah al Muyassar), first edition. Jakarta: Sahara Publisher.

Do’a, Djamal. (2004). Pengelolaan Zakat oleh Negara untuk Memerangi Kemiskinan. Jakarta:

Nuansa Madani Publisher.

Muhammad, M. (2002). Zakat Profesi: Wacana Pemikiran dalam Fiqih Kontemporer. Jakarta: Salemba Diniyah.

Shomad, Abd. (2012). Hukum Islam: Penormaan Prinsip Syariah dalam Hukum Indonesia. Jakarta: Kencana Prenada Media Group.

Yafie, Ali (1994). Menggagas Fiqih Sosial. Bandung: Mizan.

Qardawi, Yusuf. (2002). Hukum Zakat: Studi Komparatif Mengenai Status dan Filsafat Zakat Berdasarkan Qur’an dan Hadis. Jakarta: Pustaka Litera Antar Nusa.

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Published

2017-04-13

How to Cite

Dian Septiandani, & Abd. Shomad. (2017). The Principles of Zakat and Tax Upon the Time of Rasulullah SAW. Hang Tuah Law Journal, 1(1), 90–99. https://doi.org/10.30649/htlj.v1i1.87

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Articles