Abstract

Abstract

Tax is one of the media of the state revenue. The position of tax is very important and determines the prosperity and glory of a state. This study discusses the existence of tax as an instrument of the state revenue in the perspectives of Islamic law and economics. The method used in this study is a qualitative method on the basis of literature study with the analysis using content analysis. The findings of this study indicate that tax is one of the important instruments of the state revenue with the aim of reducing the state burdens in fulfilling the society’s needs in order to capably create welfare and prosperity. Tax in Islam had been enacted besides zakat since the era of Rasulullah SAW to the eras of Islamic dynasties though there were few rejections here and there.

Keywords: Tax, The State, Law, Islamic Economics, Indonesia