Fiqh IMPLEMENTATION of TAX FROM THE PERSPECTIVE

Of Fiqh Al Kharaj

Abstract

Fiqh al-Kharaj, in the context of Islamic economics, is a field of study that regulates the
imposition of taxes or levies on land or agricultural produce. This concept not only has
deep historical roots in the development of Islamic economic systems but also reflects
economic, social, and justice values from a Sharia perspective. This study explores how
al-Kharaj is defined, its fundamental principles, and its implementation in Islamic
economic practices. This research adopts a qualitative descriptive approach to delve
into the concept of al-Kharaj, analyze classical texts, and explore the perspectives of
Islamic scholars and economic experts. The definition of al-Kharaj includes taxes on
land collected based on its productivity and economic value, primarily aimed at
ensuring fair wealth distribution and social welfare. The principles of al-Kharaj include
justice, economic efficiency, flexibility in tax imposition, transparency, and wealth
redistribution. Al-Kharaj serves not only as a source of state revenue for infrastructure
development and public services but also as an instrument to enhance land productivity
and economic stability. Given its relevance in contemporary Islamic economics, this
study highlights the importance of al-Kharaj in promoting a sustainable and inclusive
economic system in accordance with Sharia values. It provides deep insights into how
Islam regulates the management of natural resources and wealth distribution to
support comprehensive societal well-being.