Islam is a perfect religion. It governs all aspects of human life. Islam is not merely a religion of ritual, one that only focuses on worship. vertical and does not regulate other aspects of life, worship horizontal. A friend of the Prophet named Salman Al Farisi -Radhiyallau 'anhu- was once asked:
God willing
"Is it true that your Prophet taught you everything, even how to defecate?"
He said:
Aَجَلْ
"Correct" (Narrated by Abu Dawud)
Lessons we take from atsar above, the Islamic religion has regulated all aspects of human life. If the method of disposing of waste, which is a "trivial" matter, is taught in this noble religion, then it is impossible that big things such as economic, social and political rules are not taught in it.
Therefore, every Muslim should live their life in accordance with Islamic law, not only in ritual aspects but also in social, economic, and political practices. One aspect of Islamic law that is not overlooked is the issue of taxes.
The original law of tax is prohibited and has been abolished in Islam, this is based on the history which states that the Prophet May Allah bless him and grant him peace said:
لَا يَدْخُلُ الْجَنَّةَ صَاحِبُ مُكْسٍ
"Tax collectors will not enter heaven" (Narrated by Abu Dawud and Ahmad)
Likewise the Prophet's words May Allah bless him and grant him peace to Khalid bin Walid who threw stones violently at a woman who was stoned for adultery,
مَهْلًا يَا خَالِدُ فَوَالَّذِي نَفْسِي بِيَدِهِ لَقَدْ God willing
"Be patient, O Khalid! By Allah, this woman has truly repented and if the mucus (tax collector) repented like her, her sins would be forgiven.". (Narrated by Muslim)
Al-Imam An Nawawi said deeply Muslim Syarah :
فيه : أن المكس من أقبح المعاصي والذنوب الموبقات
"This hadith is evidence that collecting taxes is one of the worst sins and a major sin."[1]
Based on the explanation above, the original law on tax collection was prohibited and has been abolished. However, the reality today is that almost all Islamic countries, or countries with a Muslim majority, impose taxes to finance the increasingly diverse national life. Therefore, new ijtihad from scholars is needed.[2].
There are some scholars who forbid taxes absolutely and among them there are those who allow it but with conditions. And nothing allows absolutely without conditions[3].
Among the scholars who forbid it absolutely are Imam Al Mawardi and Imam Abu Ya'la, while the scholars who allow it conditionally include; Al Juwaini, Syatibi, the Andalus Ulama, Hanafi madzhab Ulama, and Ibn Taimiyah[4].
In this article we do not discuss the arguments held by the ulama that prohibit it absolutely, we will only mention the conditions for allowing taxes according to the ulama who allow it.
Conditions for tax withdrawal:
- There is a need (Hajah) a country that is urgent, like facing an enemy who wants to attack.
- State income from jizyah, kharaj, natural and other resources are insufficient to finance the country's basic needs or in other words cash Baitul Maal empty.
- Consult with people of the hilly and the righteous (religious leaders).
- Collected in a fair manner by only collecting taxes from the rich and capable[5].
- Distribution of taxes collected for the intended purposes, and is a shared need.
- Those in power or those who occupy government seats must be the first to pay taxes, so that the people do not have their taxes collected while the officials do not pay them, this is as the saying goes. Sultanul Ulama' Al-Izz bin Abdissalam to Sultan Saifuddin Qutuz when he wanted to collect taxes from the people to meet the needs of the war against the Tatars[6].
- There is an urgent need, if the need has been met then tax may no longer be collected.
- Do not make tax payments as a means of fulfilling the obligation to pay zakat.[7].
Thus, these are the conditions outlined by Islamic scholars for a country to levy taxes. Furthermore, it is hoped that the country's leaders will consult with Islamic scholars to examine whether tax collection in Indonesia complies with Islamic regulations.
And God knows best bish shawab
[1] Al-Minhaj Syarah Shohih Muslim, Zakaria bin Yahya An-Nawawi
[2] Contemporary Muamalat Illegal Assets, Erwandi Tarmizi, p. 239
[3] Ibid
[4] Ibid, p. 242
[5] Tuhfatul Muhtaj, Ibn Hajar Al Haitami, IX, p. 220.
[6] Tobaqot Asy Syafiiyyah, VIII, p. 215
[7] See Sheikh Al Qaradaghi's explanation
1 comment