Upload
muhammad-rizky-aulia
View
216
Download
0
Embed Size (px)
Citation preview
8/2/2019 CHAPTER I Bahasa Inggris
1/8
1
CHAPTER I
PRELIMINARY
Fact History shows that Islam is aliving system that is komprehensif, which regulates
all aspects, whether in social, economic, and political, and spiritual nature. In economic life,
of God as set rule which are the limits of human behavior that benefits an individual without
harming individuals other. These are to be supervised by the enactment of rules based on
Islamic rules, to guide individuals so that they are properly implement the rules and control
and oversight of these rules.
This is different from other economic system are located on the moral and ethical
rules established in. Rule in Islamic economics is a rule which is based on the conceptual
framework in conjunction with the supreme power (God), life, humanity, world, fellow
creatures and humanity. While final destination on the other systems there are no rules that
define the boundaries of human behavior that could harm the party and other parties benefit.
8/2/2019 CHAPTER I Bahasa Inggris
2/8
2
CHAPTER II
DISCUSSION
A. BAITUL MAL
Baitul Mal is an institution that runs the functions of economic and social
development of an Islamic state. In most economic literature and the history of classical
Islamic civilization, the mechanism of Baitul Mal is not always separated from the function
of the Caliph as head of state. This means that decisions concerning the treasury and all
institutional policy is predominantly carried out by the Deputy.
Baitul Mal existence of institutions initially a consequence of management
professionalism that made managing zakat (amyl). But it also reflects the scope of Islam,
where Islam is defined as well as religion and government, the Quran and the power, so the
Baitul Mal became one of the components that perform these functions and powers of state
government.
Joseph Qardhawy (1988) divides treasury into four parts (division) work based on
postal acceptance, refer to the application of classical Islamic period:
A. Special department for alms (zakat).
2. Special department to save taxes and tribute.
3. Special department for ghanimah and rikaz.
4. Special department for the unknown property heirs, or who lost his birthright (such as
murder).
B. PUBLIC REVENUESThe public revenue can be broadly classified into two:
a. Tax Revenue: It is the most important and major source of public revenue.Government may require the members of the community to contribute to the support
of governmental functions through the payment of taxes. An individual has no right
to directly demand social services in return to his payment of tax nor has he any otherchoice except to pay the tax when it is levied on him.
8/2/2019 CHAPTER I Bahasa Inggris
3/8
3
Taxes, in general, serve both functions of a revenue system:
(i) they provide funds, and
(ii) they reduce private consumption and investment.
b. Non-Tax Revenue: Non-tax revenue is derived from public undertakings calledPrices and other miscellaneous receipts. It also raises loans, short-term and long-
term, to augment its revenues. Other minor revenue sources are fees, special
assessment, fines, forfeitures and escheats, tributes and indemnities, gifts and grants.
C. PUBLIC EXPENDITUREPublic expenditure is represented by two categories of government activity: First, the
depth of public expenditure. Associated with the purchase of government goods and
services (eg, labor) and capital goods and services (eg, road construction investment). In-
depth public expenditure is the purchase of public sector input and is calculated by
multiplying the number of input prices.
Public expenditure can be explained by:
1. Changes in demand for the output end of the public sector.
2. Changes in production activities to produce a number of public sector output and
changes in various inputs used in the production process.
3. Changes in the quality of public sector output.
4. Changes in input prices.
Public expenditure arising from the activities carried out public sector. Level of
production activities of public sector output is determined by the public sector medium
requested by voters, the population size, product quality, and public sector environments.
Increased public spending is also due to the increase in input prices used in the
production function of the public sector. Problem of public sector is not able to balance
the increased cost of benefits increase productivity, economies of scale and technological
change. This problem is analyzed by Baumol to calculate the increase in production costs
of government services.
8/2/2019 CHAPTER I Bahasa Inggris
4/8
4
Baumol divided the economy into two sectors, namely the progressive and non-
progressive. Sector is characterized by a progressive increase in cumulative productivity
per hour of work, arising from economies of scale and technological change. In non-
progressive sector, labor productivity increased more slowly than the progressive sector.
Baumol outcome depends on the difference in productivity between the two sectors. But
it does not mean that the increase in productivity in the non-progressive is always zero.
D. ZAKATZakat is a particular source of public revenue that has the potential to address a
country's economic problems. Abu Ubaid famous in his book, Al-Amwal, discusses zakat as
a comprehensive source of public revenues based on its analysis of the Qur'an, hadith, hadith,
and ijtihad of the scholars without holding on to a particular madhhab (eclectic).
Abu Ubaid thoughts about the charity is a matter that should be appreciated and can
be used as a consideration and analysis tools to apply the policy of the charity in the modern
world, especially in Indonesia is predominantly Muslim. Indonesia government's attention to
the management of zakat can be seen from the establishment of Law No. 38 of 1999 on
Management of Zakat. In this discussion the author tries to capture zakat policy in Indonesia
is reviewed from the perspective of Abu Ubaid.
Position of zakat in Indonesia's economy is not yet a source of income as well as the
official state taxes, he is also not included in the non-tax revenue sources. Zakat in Indonesia
is still not regarded as the official state revenue sources so that it is governed by a particular
institution is the National Agency for Amil Zakat (BAZNAS) formed the government and
non-Amil Zakat (LAZ), which formed the community.
Judging from the increase in zakat management objectives for public services in
regular charity according to his religious beliefs, increasing the function and role of religious
institutions in efforts to achieve social welfare and social justice, increasing the efficiency
and usability of zakat, zakat is seen that the management is more devoted to Muslim
community can carry out its obligations and has not seen a government initiative to make it as
an official government source of public revenue. This may be due to the country Indonesia is
not a Muslim country and still many obstacles to make it happen.
8/2/2019 CHAPTER I Bahasa Inggris
5/8
5
E. THE FISCAL POLICYUnlike conventional fiscal policy, in which a government can affect economic activity
through various incentives in the tax rate and the amount of 'tax. base 'of an economic
activity, then the system of zakat, on the terms of the magnitude of' tariff 'zakat has been
determined based on the instructions of the Prophet. Therefore, the policy is very
different from the zakat tax policy.
Zakat is a major component in the public finance system as well as major fiscal policy
in the Islamic economic system. Zakat is an activity that is obligatory for all Muslims.
Nevertheless there are still other components, which are voluntary, which can be used as
another element in the source of state revenue. Voluntary components are related is
associated with a person's level of devotion.
Government financial resources beyond the zakat can be determined as long as not
contrary to the provisions of the existing sharia. New sources of financial resources can
be established after a review process jurisprudence. For example, whether to remove
poverty, governance allowed to levy taxes beyond Zakat? This question is one of debate
among jurists that are characteristic of how a fiscal policy can be executed in the Islamic
system of government.
While the new taxes in public finance in the conventional economic system studied
based on different principles. One of the principles used in the public financial system of
conventional economics is the principle of fairness. In public finance, the fairness issue is
said to be a matter of 'ethics' is full of value judgments. For that, they determine some
principles that should be considered in the value judgment that the benefit principle and
ability to pay principle. Admittedly, the system analyzes the Islamic public finance
system has not been as advanced as in conventional public finance analysis. Still need to
work hard to develop ideas relating to public finance Islamic. And Allaah knows best-
Shawab bus.
8/2/2019 CHAPTER I Bahasa Inggris
6/8
6
F. AL-KHARAJ REVENEUS FROM STATE PROPERTIESIn the early development of Islam the main source of state revenue is khums, sodaqoh
fitrah, zakat, kharaj (land tax) and the jizya (tax collection). Khums was issued in two
emigration. Sodaqoh nature required in year 2 also migrated. Withdrawn kharaj moved in 7
years, after beating Khaibar. Zakat is required in 8 Hijra and levy determined in 8 moved
anyway (Sadr, 1989). At the time of the Prophet, government policies relating to State
revenue is to distribute all income received. The policy change at the Caliph Umar. At that
time the income increased sharply and the Baitul Maal is permanently established in the city
center and the provincial capital, so that the remaining
Khums in Arabic means one-fifth. Khums is one source of income Baitul Maal, as
mentioned in the Qur'an (8:41). One-fifth to Allah and His Messenger are to be used for the
general welfare state (Pickthall, 1969). Prophet usually membagai khums into three parts, the
first part for himself and his family, the second part to his relatives and the third for orphans,
the needy and those who are on their way. The other four-fifths divided among the soldiers
who took part in the war (in certain cases some people who did not participate in the war also
get a share). Horsemen have two parts (for himself and his horse), a section for men, women
present in the war to help some things do not get a share of the spoils of war (Sabzwari,
1984).Kharaj refers to the income from the rent of farms and forests belong to the ummah. If
the soil is cultivated and orchards owned by non-Muslims fall into the hands of Islam due to
losing the battle, those assets become part of public ownership of the Muslims. Therefore,
anyone who wants to cultivate the land must pay the rent. Revenues from these leases are
included within the scope of kharaj. An example is rent collected over some land in Khaibar
which is the spoils of war and into public ownership Muslims (Sadr, 1989). When Khaibar
conquered, the land was taken over by the Muslims and the owner of the length of offering to
cultivate the land in lieu of rent and are willing to give a portion of production to the state.
Kharaj amount of land is fixed at half of the output. Messenger of Allah used to send people
who have knowledge in this matter to estimate the total amount of output. After reducing the
excess of the estimated one-third, two thirds of the share and they are free to choose, accept
or reject the subdivision. The same procedure was also applied in other areas. Kharaj is
becoming an important source of income (Sabzwari, 1984).
8/2/2019 CHAPTER I Bahasa Inggris
7/8
7
CONCLUSION
Financial System The main role is to encourage efficient allocation of financial
resources and real resources for various purposes and objectives of diverse nature. Financial
systems of well-functioning will create investment by identifying and funding good businessopportunities, mobilizing savings, monitor the performance of managers, prompting the trade,
diversify risk, and facilitate the exchange of good and services.
Economic benefits of market operations of Islamic financial system with the form:
Government spending is rationalized in full;
Income tax and the income derived from assets that are legally placed in the domain of
government by sharia, can be upgraded to meet the needs of government spending;
Financial sector can be liberalized to allow the return of the sector reflects the return of the
real economy, and
Capital markets can be developed to help finance investment projects outside the banking
institutions;
Joseph Qardhawy (1988) divides treasury into four parts (division) work based on
postal acceptance, refer to the application of classical Islamic period:
A. Special department for alms (zakat).
2. Special department to save taxes and tribute.
3. Special department for ghanimah and rikaz.
4. Special department for the unknown property heirs, or who lost his birthright (such as
murder).
Public expenditure can be explained by:
1. Changes in demand for the output end of the public sector.
2. Changes in production activities to produce a number of public sector output and
changes in various inputs used in the production process.
3. Changes in the quality of public sector output.
4. Changes in input prices.
Zakat is a major component in the public finance system as well as major fiscal policy
in the Islamic economic system. Zakat is an activity that is obligatory for all Muslims.
Nevertheless there are still other components, which are voluntary, which can be used as
another element in the source of state revenue. Voluntary components are related is
associated with a person's level of devotion.
8/2/2019 CHAPTER I Bahasa Inggris
8/8