文章基本信息

标题：KITAB AL-KHARAJ: STUDI TERHADAP KONSEP KEUANGAN PUBLIK YAHYA BIN ADAM
本地全文：下载
作者：Muhammad Shulthoni
期刊名称：Jurnal Hukum Islam
印刷版ISSN：1829-7382
电子版ISSN：2502-7719
出版年度：2012
页码：181-201
出版社：Sekolah Tinggi Agama Islam Negeri (STAIN) Pekalongan
摘要：This article emphasizes the importance of Yahya bin Adam’s Kitab al-Kharaj to the investigation of public finance in the second century of Islam (Hijriyah). His work stands out as the accessible terminus a quo documenting the foundations of the ‘traditionistic school’ of economic thinking. Under Abbasid Caliphs, he endeavored to compose policy guidelines of public finance for both believers and officials. He tries to construct a welfare society that aims at not only promoting distributive justice and allocative efficiency but also maintaining combination of right to property, security, autonomy, and liberty. His views on land and taxation policy (kharaj) are enlightening.
关键词：pajak tanah; perpajakan; ijtihad imam