FISCAL JUSTICE AND PUBLIC WELFARE IN ABU YUSUF'S AL-KHARAJ: REASSESSING CLASSICAL ISLAMIC TAXATION PRINCIPLES IN CONTEMPORARY INDONESIA

Abstrak

Taxation is a fundamental instrument for financing national development and supporting the implementation of government functions. In Islamic economics, the concept of taxation was systematically developed by Abu Yusuf in his seminal work Kitab al-Kharaj, which remains one of the most influential references in Islamic public finance. This study aims to analyze Abu Yusuf’s concept of al-kharaj and examine its relevance to the modern taxation system in Indonesia. The research employs a qualitative approach using a library research method. Data were collected from primary sources, particularly Kitab al-Kharaj, as well as contemporary academic literature discussing Abu Yusuf’s economic thought and modern taxation systems. The data were analyzed using content analysis techniques. The findings reveal that Abu Yusuf’s concept of al-kharaj is founded upon the principles of justice, public welfare, proportionality, and governmental accountability in managing public revenues. Abu Yusuf opposed exploitative taxation practices and emphasized that tax obligations should be adjusted according to the economic capacity of taxpayers. In the Indonesian context, these principles are highly relevant to contemporary tax reforms aimed at promoting fiscal justice, enhancing taxpayer compliance, strengthening transparency in public revenue management, and optimizing the redistributive function of taxation to improve social welfare. This study concludes that Abu Yusuf’s fiscal thought provides a strong normative foundation for the development of a modern taxation system that is not only oriented toward revenue generation but also committed to social justice, economic sustainability, and public prosperity.