TAX IN ISLAM

by 
Abu Ibrahim Muhammad Ali


Allah does not allow people to each menzhalimi one another, God forbid acts firmly upon Him wrongdoers, also over His creatures. [1] Kezhaliman with all its varieties has spread and lasted from generation to generation from generation to generation, and this is one sign of the coming Day of Judgment as the Prophet sallallaahu 'alaihi wa sallam once said."It will come to man an age when men do not care where they get the treasure, of which halalkah or unlawful" [Al-Bukhari book Buyu: 7]Among the forms are almost evenly kezhaliman in our homeland is the application of the tax system that is charged to the general public, especially the Muslims, on the grounds that the property be returned to welfare and needs together. For this reason, we will describe the problem in terms of tax law and some of the things pertaining to the tax, among them is the attitude of the Muslims to be obedient to the government on this issue. Hopefully useful.DEFINITION OF TAXIn the Arabic term, tax known as the Al-Usyr [2] or Al-Max, or it could be called Adh-Dharibah, which means: "Charges are drawn from the people by the tax collector" [3]. Or at some point be called Al-kharaj, but Al-kharaj used for levies related to the land in particular. [4]While the pemungutnya called Shahibul Max or Al-Asysyar.As according to linguists, the tax is: "A payment made to the government to finance expenditures that do in terms menyelenggaraan services to the public interest" [5]TYPES OF TAXAmong the kinds of taxes that we often encounter are:- Land and Building Tax (PBB), the tax imposed terhapad land and land and buildings owned by someone.- Income Tax (VAT), which is the tax imposed with respect to one's income.- Value Added Tax (VAT)- Goods and Services Tax- Mewam Goods Sales Tax (PPnBM)- Corporate Tax, the tax imposed on each company (joint venture) or other entity semisalnya.- Tax Transit / Peron and so on.THERE TAXES EARTH / kharaj IN ISLAM?Imam Ibn Qudama rahimahullah in his book Al-Mughni (4/186-121) explains that the earth / land of the Muslims are divided into two kinds.1). The acquired land from the infidel Muslims without war, as happened in Medina, Yemen and semisalnya. So for people who own land will be taxable kharaj / property taxes until they converted to Islam, and this law is the law as jizya, the tax that applies on the ground like yan applies only to those who still disbelieve it.2). The acquired land of the Muslims from the infidels with the war, so that the heathen natives were driven and have no land, and be a waqf land for the Muslims (if the land is not divided for the Muslims). For the heathen natives and Muslims who want to live or cultivate the land, the land was required to pay rent because it really is waqf land that can not be sold and owned by the individual, and this does not mean paying taxes, but only rent the land.Thus, it can be concluded that the tax on the time of the Prophet sallallaahu 'alaihi wa sallam never obligatory upon the Muslims, and the tax is only required for unbelievers only.TAX LAW AND ACCORDING TO ISLAM PEMUNGUTNYAIslam has been described in the tax prohibition with clear arguments, either in general or a particular tax issue itself.As for the argument in general, such as the word of God."O ye who believe, do not eat each other neighbor's property in a way that vanity ...." [An-Nisa: 29]In the above verse Allah forbids His servants ate each others property with roads that are not justified. And taxes is one way the vanity to take another propertyIn an authentic hadith that the Prophet sallallaahu 'alaihi wa sallam said."No one's possessions Muslim halal except the willingness of the owner" [6]The theorem in particular, there are some hadiths that explain the tax prohibition and threat to the pullers, among them that the Prophet sallallaahu 'alaihi wa sallam said."In fact the perpetrator / tax collector (diadzab) in hell" [Reported by Ahmad 4/109, Abu Dawud book Al-Emirate: 7]This hadith classed as saheeh by Shaykh al-Albani rahimahullah and he said: "Sanadnya good, the narrators are the narrators (used by) Bukhari-Muslim, except Ibn Lahi'ah, despite such, because of the saheeh hadeeth narrated it from Abu Lahi'ah is Qutayba bin Sa'id Al-Mishri ".And the hadith is corroborated by other traditions, such as."From Abu Khair Allaah 'anhu, he said:" Maslamah bin Makhlad (governor in the land of Egypt at that time) menawarkankan tax collection duties to Allaah ibn Thabit Ruwafi' anhu, he said: 'Behold the towing / tax collector (diadzab) in Hell "[Reported by Ahmad 4/143, Abu Dawud 2930]Shaykh Al-Albani said rahimahullah: "(Since it is clear that the validity of the hadith narrated by Ibn Lahi'ah of Qutayba) then I'm set to move from the hadith Al-Jami'ah Da'eef book al-Sagheer to Sahih Al-Jami , and from the book At-Targhib Da'eef to Sahih At-Targhib "[7]Creator of the hadiths which are also classed as saheeh by Dr Rabi Al-Madkhali hafidzahulllah in his book, Al-Awashim wal Qawashim it. 45Imam Muslim narrated a hadith which tells execution by stoning for adultery law (a woman from Ghamid), after the woman decided to be stoned, Khalid bin Walid came Allaah 'anhu approached the woman by throwing stones at him, then the blood on her clothes Khalid , then Khalid angrily mencacinya, the Prophet sallallaahu 'alaihi wa sallam said."Slow down, O Khalid. By the One that my soul is in His hands, indeed he has repented with repentance when towing / tax collector willing to repent (it seems) would be forgiven. Then the Prophet sallallaahu 'alaihi wa sallam commanded (to put his body), so the Prophet sallallaahu' alaihi wa sallam menshalatinya, and was buried "[Reported by Muslim, 20/5 no. 1695, Ahmad 5/348 no. 16 605, Abu Dawud 4442, Baihaqi 4/18, 8/218, 221, View pedigree Ash-Saheehah it. 715-716]Imam Nawawi rahimahullah in this hadith explains that there are some ibrah / the great wisdom of which was: "That the taxes including disobedience and evil as evil, including sin and to destroy (the culprit), it is because he would be prosecuted by a man with a lot of demands in the next later "[See: Sharh Saheeh Muslim, 11/202 by Imam Nawawi]ULAMA AGREEMENT FOR TAX illegitimateImam Ibn Hazm al-Andalusi rahimahullah said in his book Al-Ijma Maratib (p. 121), and approved by Shaykh al-Islam Ibn Taymiyyah may Allaah have mercy: "And they (the clergy) have agreed that the supervisor (guards) who were assigned to take the money fines (payable) on the streets, on the doors (gates) of the city, and what is (usually) collected from markets in the form of taxes on goods brought by people who are being passed or (goods carried) by the vendors (all of them) including a very large zhalim act, (the law) is unlawful and wicked. Except what they picked up from the Muslims in the name of the item they perjualbelikan zakat (alms trade) every year, and (unless) they're picking up from the experts harbi (infidels who fight Islam) or a dhimmi (unbelievers who must pay the jizya as security in Muslim countries), (ie) of the items they perjualbelikan for a tenth or a half, then in fact (the clergy) have beselisih about the proficiency level, (in part) requires states to take the opinion of each of it all, others refused to take the least of it all, except what has been agreed in a peace agreement with the experts who have been called dhimma and required only "[8]TAXES NOT ZAKATImam Abu Ja'far Ath-Thahawi rahimahullah in his book Sharh Al-Atsar Ma'ani (2/30-31), said that Al-Usyr obligations that have been removed by the Prophet sallallaahu 'alaihi wa sallam on the Muslims are the usual taxes levied by the ignorance ". Then he continued: "... this is very different from the obligation of zakat .." [9]Another very clear difference between the tax and zakat of them.A. Zakat is to give some property according to levels set by Allah for those who have a property that has to nishabynya [10]. While there is no tax provision is determined by the obvious exception penguasaa somewhere.2. Zakat applicable to Muslims only, it is because zakat serves to purify the culprit, and it is not possible to say to the heathen [11] because the disbelievers will not be a saint malainkan must have faith first. While the tax applies to the infidels who dwell in the land of the Muslims rule3. Are removed by the Prophet sallallaahu 'alaihi wa sallam about the withdrawal of one-tenth of the property taxes that ordinary human beings are drawn by the ignorance. As for charity, so he is not a tax, because charity is part of the property shall be drawn by the priest / leader and returned / given to those who qualify. [12].4. Zakat is a form of Islamic law that cicontohkan by the Messenger of Allaah 'alaihi wa sallam. While the tax is a Sunnah of ignorance of people whose origins were usually collected by the kings of Arab or non Arab, and among them is the habit of taxing one-tenth of human merchandise through / over the power. [See Al-Amwal by Abu Ubaid Al-Qasim]Salih's testimony Salafush ON THE TAXA. Ibn Umar 'anhuma once asked if Umar Allaah' anhu had to collect taxes from the Muslims. He replied: "No, I never knew it" [Sharh Ma'anil Atsar 2/31]2. Umar bin Abdul Aziz rahimahullah once wrote a letter to Adi bin Arthah, in which he said: "Remove from the man (the Muslims) Al-Sacred Mosque, Al-Maidah, and taxes. And (tax) is not just taxes only, but including the Al-Bukhs words that have been spoken by God."... And do not harm / reduce human impacts on their rights, and do not do evil in the world to make mischief" [Hud: 85]Then he continued: "Whoever gave zakat (to us), accept it, and whoever is not fulfilled, then it is enough that God will make calculations with it" [Ahkam dhimma Experts 1/331]3. Imam Ahmad, may Allaah have mercy also forbid taxation of the Muslims, as quoted by Ibn Rajab, may Allaah have mercy in the book Jami'ul Uloom wal Hikam [13]4. Imam Al-Jashshash Ahkamul rahimahullah said in his book the Quran (4/366): "What is excluded / removed by the Prophet sallallaahu 'alaihi wa sallam levy a tenth of the usual tax levied by the ignorance. As for charity, he is really not a tax. Zakat including a mandatory part of the property (for expenses) taken by the priest / leader (refundable for those who are entitled) "5. Imam Al-Baghawi rahimahullah said in his book Sharh As-Sunnah (10/61): "What is meant by the term Shahibul Max, is used to collect those taxes from the merchants who passed on their territory by giving the name of Al-Usyr. As for the officers in charge of collecting Sadaqah-Sadaqah or a duty levy tribute from the experts dhimma or who have had an agreement (with the Islamic government), then it does exist in Islamic law as long as they do not exceed the limits in that regard. If they exceed the limit then they are also sinners and wrongdoers do. And Allaah knows best.6. Syaukani rahimahullah priest in his book, Nailul Authar (4/279) said: "The word Shahibul Max is the tax collectors of the man without haq".7. Shaykh Ibn Baz rahimahullah in his book, Ar-Ra'iy Huquq Ra'iyyah war, said: "The kemungkaran like tax collection, then we expect the government to review the (policy)".THE GOVERNMENT RESERVES THE RIGHT peopleImam Ibn Hazm said rahimahullah in his book, Al-Muhalla (4/281): "Rich people in place of each have an obligation to help those homeless and destitute, and the government at the time was right to force rich people (to help poor, poor) if not upheld / paid zakat to the needy and poor .. "Ibn Hazm rahimahullah postulated by the word of God."And give to families who close their rights, to the poor, and people are on the way ...." [Al-Isra: 26]In the above verse and semisalnya texts, such as Al-Qur'an Surat an-Nisa: 36, Muhammad: 42-44 and hadith which indicates that: "Who does not love someone else then he is not loved by God" [HR Muslim: 66], all indicate that people are homeless and destitute have a right to be accomplished by the rich. And whoever (among the wealthy see someone who is hungry and then not help him, then he will not be loved by God: [16]HOW TO TAX POSITION Muslims?When it became clear that the tax is a form of real kezhaliman, the question arises: "Is a Muslim reject and avoid the tax practice is running or vice versa?"He replied.Every Muslim must obey their leaders as long as it remains a leader in the category of Muslims and their leaders did not order any for disobedience. Indeed, taxes including real kezhaliman. However, do pemipimpin kezhaliman not make people's obedience to her autumn / off, even every Muslim should still adhere to the Muslim leader, for his orders not to disobedience.Prophet sallallaahu 'alaihi wa sallam explained to the Companions of Allaah' anhum that will come at the end of time the leaders of the wrongdoers. Then he was asked about the attitude of the Muslims: "May the fight / rebel". Then the Prophet sallallaahu 'alaihi wa sallam said: "There should be! While they are still running the prayer "[15]Even the leader of his people kezhaliman the property issue has been described by the Prophet sallallaahu 'alaihi wa sallam how should people react to it. In an authentic hadith, after the intestate to the Muslims to be always obedient to Allah, the Prophet sallallaahu 'alaihi wa Sallam advised the Muslims to always hear and obey even if the leader is the leader of a slave (as he is Muslim). [16]Described again in a long hadith, after the Messenger of Allaah 'alaihi wa sallam explained the coming of the zahlim pemimin hearted devils and the human body, Hudhayfah Allaah ibn al-Yaman' anhu asked about the attitudes of men as leaders meet like this. Then the Prophet sallallaahu 'alaihi wa sallam replied."Hear and patuhlah (your leader)! Although he hit back and take a (forced) treasure "[Reported by Muslim book of Al-Emirate: 1847]Fadhilatusy Shaykh Salih Al-Fauzan hafidzahullah give a very precise reason for this issue. He said: "Against the leader at that worse consequences than simply wait for their kezhaliman. Be patient on their kezhaliman (punching and take our money) is a Awliyaa, but they are clearly against the larger madharatnya, such as would result in fragmentation of the unity of the Muslims, and facilitate control of the Muslim infidels (which was broken to unite and not) [17]SOURCE IMPORT BETWEEN STATEAmong the sources of state revenue that has ever happened in the time of the Prophet sallallaahu 'alaihi wa salam is.A. Zakat, the duty of every Muslim who has property to reach nishabnya. In addition to the property owners are entitled to their own zakat and given to the needy, the authorities also have the right to withdraw charity from the Muslims who have wealth, the more so if they refuse, then zakat was collected by officers zakat (amil) assigned by the leaders , and distributed in accordance with the provisions laid down by Allah in the Qur'an At-Tawbah letter: 60. This can be seen in the presence of amil amil zakat, which was commissioned by the leaders of the Muslims who happen to good time of the Prophet sallallaahu 'alayhi wa salam, or the next generation.2. Inheritance is not divided up. In the science of inheritance (faraidh) there is discussion of property which is not divided. There are two opinions are famous among the experts faraidh. The first opinion, should be returned to their respective heirs tailored to their closeness to the deceased, unless one of the wives or husbands. The second opinion said that all property which is not divided / excess, then returned to the treasury / treasury. However, an excessive when the property can not be returned to their respective heirs, such as no one dies and the widow's only heir, the widow's got the right 1/6, and the rest, like it or not, should be returned to the Baitul mal. [18]3. Jizya, the property / tribute taken from the infidels are allowed to live in Islamic countries as a guarantee of safety. [19]4. Ghanimah and fai '. Ghanimah is property unbelievers (al-harbi) is controlled by the Muslims in the war. While fai 'is a treasure al-harbi infidels abandoned and occupied by the Muslims in the absence of war. Ghanimah distribution has been determined by Allah in the Qur'an Surat al-Anfal: 41, ie 4/5 for the forces of war while the fifth is left to Allah, His Messenger, Prophet relatives, the orphans, needy, and Ibn sabil. And its distribution through the treasury. While fai 'division as in Al-Qur'an Al-Hashr: 7, that is all for Allah, His Messenger, Prophet relatives, the orphans, needy, and Ibn sabil. And distribution (also) through the mall.5. Kharaj, this has been explained in point: Is there a tax on land in Islam? ", Above.6. Sadaqah tathawwu, that people contribute voluntarily to the country that used for the common good.7. Mining and semisalnya.Or of income, other income that can sustain the needs of the government budget, other than income by way of kezhaliman such as state-owned enterprises.CLOSINGBefore we end this paper, we would need to recall that poverty, weakness, successive disaster, defeat, humiliation, and others; among the biggest reason is none other than the hands of man himself. [Ar-Rum: 41]Among the people there are amazed when they said the tax was unlawful and a real kezhaliman. They said the country would be impossible to run without taxes.Then we can answer this: That God has promised for the people of the land who want faithful and devoted (ie by running the command and away from the ban), they will be guaranteed by the goodness of God to get their lives in the world, especially in the hereafter, as God said."If a resident of a country willing to believe and perform good deeds, We shall bestow the blessings they see themselves (abundant goodness) either from heaven or from earth, but they rejected (did not want to believe and perform good deeds), then we torture them because his actions" [Al -A'raf: 96]Our reliance on the application of taxes, was one result of a breach of the above verse, so we are tortured by the tax itself. One of our evidence violates the above paragraph is how many among us who do not pay zakat zakat mainly mall. It is an offense. Not counting other violations, whether visible or vague.If we truly want to believe and perform good deeds to execute all commands (including pay zakat, as appropriate) and stay away from all prohibitions (of which the tax burden off the top of the Muslims), Allah will give him the promise of blessings that come down from heaven and from earth .Have not we seen some of the country dry of its natural conditions more barren, but when they ignore most of the commands of God, then they get what is promised by God in the form of blessings / goodness in abundance from the heavens and the earth, they can feel all the pleasures of the world. Conversely, how many countries are very strategic natural conditions for farming and is very fertile, but when people disbelieve in Allah and ignores most of his command, then the law God blessed them with the absence of the heavens and the earth they are, we see the rain often falls , lush green land, but they never felt the blessing tidk they expect. Allah knows best.[Copied from the magazine Al-Furqan, Issue I, Year VI / Sha 'ban 1427/2006. Published By Lajnah Da'wa Al-Furqan Ma'had Al-Islami, Address: Ma'had Al-Furqan, Srowo Sidayu Gresik in East Java]_______Footnote[1]. See Ali-Imran: 117 and HR 2578 Muslim from Abu Dharr path of Allaah 'anhu.[2]. See Lisanul 9/217-218 Arab, Al-Mu `jam Al-Wasith it. 602, Cet. Maktabah al-Islamiyya and Al-Mukhtar Ash-Sihah it. 182[3]. See Lisanul Arab 9/217-218 and 13/160 Cet Dar Ihya at-Turats Al-Arabi, Saheeh Muslim by Imam Nawawi syarahnya by 11/202, and Nailul Authar 4/559 Cet Darul Kitab Al-Arabi[4]. See Al-Mughni 4/186-203[5]. Quoted definition of this tax from the book of Wisdom Advice Tuk The collector of taxes by Ibn Muhammad bin Musa bin Saini, and as a scientific mandate we say that this paper takes a lot of benefit from the book.[6]. This hadith is authentic, classed as saheeh by al-Albaani in Saheeh wa Da'eef Jami'ush Shagir 7662, and in 1761 and 1459 Irwa'al Ghalil.[7]. See Ash-Saheehah genealogy section to volume 7-2 case. 1198-1199 by Al-Albani[8]. See Wise Advice thing. 75-77 by Ibn Saini, and Al-Washim wal Qawashim it. 49 by Dr. Rabi Al-Madkhali.[9]. Sage Advice Tuk see this tax collector. 88 by Ibn Saini[10]. See At-Tawbah: 60[11]. See Al-Mughni 4/200[12]. Origin of these words spoken by Al-Qur'an Ahkamul Jashshah in 4/366[13]. See Iqadh Al-Al-muntaqa Himmam Jami 'al-Ulum wal Hikam it. 157[14]. Origin of this saying was quoted from the words of Ibn Hazm rahimahullah, with adjustments. (See. Al-Muhalla bil-Atsar with Abdul Ghaffar tahqiq Dr Sulaiman Al-Bandari 4/281-282[15]. Muslim HR: 1855 out of the way Auf bin Malik Al-Asyja'i Allaah 'anhu[16]. Hadith no. 28 in the book Al-Arbaun An-Nawawi narrated by Abu Dawud no 2676, and Ahmad 4/126.[17]. See Al-Fatawa As-Syar'iyah Fi Al-Al-Ashriyyah Qodhoya halaman.93[18]. See Al-Khulashoh Fi Ilmi Al-Faro'idh it. 375-385[19]. See Lisan Al-Arab mold 2/280/281 Dar Ihya at-Turots