Abstract
This article examines Ibn Taimiyyah’s thoughts in Islamic Public Finance as contained in several of his books, including the book Majmu’ Fatawa, Al-Siyasah al-Syar’iyyah fi Islah al-Ra’i wa al-Ra’iyyah and the book Al-Hisbah fi al-Islam aw Wazifah al-Hukumah al-Islamiyah. Furthermore, these thoughts are compared with the concept of fiscal policy proposed by John Maynard Keynes in his book The General Theory of Interest and Money. This research is literature study using comparative methods and qualitative descriptive analysis. The results of this study indicate that Ibn Taymiyyah’s thoughts on public finance have the advantage of Islamic values based on the Qur’an and the Sunnah, upholding the values of justice, is oriented towards material and spiritual welfare, the existence of a hisbah institution which acts as a supervisor, sources of state revenue paying attention to the aspects of halalness, emphasizing the zakat sector and managing of public ownership. As far the allocation of state expenditures in accordance with the provisions of Islamic law and the benefit of the people. Whereas Keynes fiscal policy is based on man-made regulations, emphasizes state revenue from the tax sector, and is oriented towards material welfare. However, the two concepts have similarities in several state expenditure allocations, including defense and security costs, salaries of state officials, and construction of public facilities. In addition, there are similarities, the role of the state in overcoming unemployment and alleviating poverty.
Highlights
Kesejahteraan merupakan cita-cita besar yang selalu diimpikan semua masyarakat di setiap negara
This article examines Ibn Taimiyyah’s thoughts in Islamic Public Finance as contained in several of his books. These thoughts are compared with the concept of fiscal policy proposed by John Maynard Keynes in his book
The results of this study indicate that Ibn Taymiyyah’s thoughts on public finance have the advantage of Islamic valuesbased on the Qur’an and the Sunnah,upholding the values of justice, is oriented towards material and spiritual welfare, the existence of a hisbah institution which acts as a supervisor, sources of state revenue paying attention to the aspects of halalness, emphasizing the zakat sector and managing of public ownership
Summary
Kesejahteraan merupakan cita-cita besar yang selalu diimpikan semua masyarakat di setiap negara. Kebijakan ekonomi yang mengatur pengelolaan kekayaan suatu negara, penerimaan negara dan pendistribusiannya dikenal dengan kebijakan keuangan publik dalam sejarah Islam, dan disebut kebijakan fiskal di era modern. Adapun istilah Kebijakan fiskal dapat dipahami sebagai suatu kebijakan yang berkaitan dengan sumber penerimaan dan alokasi pengeluaran negara yang bertujuan untuk mencapai kesejahteraan rakyat. Pemikiran tentang kebijakan fiskal menjadi bagian dari sejarah perkembangan teori ekonomi makro yang diusung oleh John Maynard Keynes dalam bukunya yang berjudul The General Theory of Employment, Interest, and Money. Berdasarkan uraian di atas, artikel ini berupaya untuk memaparkan perbandingan antara konsep keuangan publik Islam Ibnu Taimiyah dengan konsep kebijakan fiskal keynesian. Kajian ini akan mengupas sisi persamaan dan perbedaan kedua gagasan tersebut sehingga dapat diambil manfaat positif bagi penerapan pengelolaan keuangan negara secara tepat yang dapat membawa pada kemakmuran masyarakat. Dan hal tersebut menjadi pendukung bagi tercapainya tujuan ekonomi Islam yang tertuang dalam maqashid syari’ah, yaitu menjaga agama, menjaga jiwa, menjaga aqal, menjaga keturunan dan menjaga harta
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