Vol. 2 No. 2 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM

View Vol. 2 No. 2 (2019): Jurnal Hukum Ekonomi Syariah AT-TAHKIM

This thesis based on the background of the problem is the system of
taxation with the ability to pay ( ability to pay) in the mind of Abu yusuf. Abu Yusuf was one
of the most successful scientists and thinkers of the period of the caliph Harun Ar-Rashid,
as seen from the progress of the country and the welfare of its people. During the caliphate
of Harun Ar-Rashid, Abu Yusuf's book entitled al-kharaj, became a guide for the economic
system in the period of the caliph Harun Ar-Rashid, especially in the field of taxation, so
Abu Yusuf replaced the system during the caliphate of Harun Ar-Rashid, namely ( wazifah)
system collected with a fixed value to be a system muqasamah (proportional system) system
collected with consideration of ability level and percentage of income. Abu Yusuf preferred

Published: 2019-10-07

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