“THE CONCEPT OF TAX IN THE PERSPECTIVE OF ABU UBAID : A Relevance With The Tax System In Indonesia”. Al-Iqtishadiah: Jurnal Hukum Ekonomi Syariah, vol. 4, no. 1, June 2023, pp. 72-95, https://doi.org/10.22373/iqtishadiah.v4i1.3003.