Open AccessDESENTRALISASI FISKAL KONTEMPORER DALAM PERSPEKTIF KEBIJAKAN PUBLIK ISLAM
Author(s) -
Any Setianingrum
Publication year - 2014
Publication title -
journal of innovation in business and economics
Language(s) - English
Resource type - Journals
eISSN - 2581-2025
pISSN - 2580-9431
DOI - 10.22219/jibe.vol4.no1.1-12
Subject(s) - islam , economics , public sector , business , distribution (mathematics) , public economics , accounting , economy , mathematical analysis , philosophy , theology , mathematics
One of the essential instruments designed for achieving the goals of sharia in Islam is fiscal policy. There are some key elements of Islamic fiscal theory, namely: 1) Islamic Economics, which comprises private sector, social/ voluntary sector, and public sector. The collaboration of these three sectors would provide an ideal Islamic economic institutional framework; 2) Zakat (taxation of income and wealth of a Muslim) as the basis of fiscal system; 3) Implementation of all fiscal instruments which disallow exploitation that results in usury (riba), uncertainty (gharar ), speculation, sinful (haram) products / services and all forms of meanness. 4) Allocation, distribution and stabilization functions of Islamic economics is administered and presented through all the sectors cooperatively; 5) Public sector does not affect significantly yet essential on condition that it works continuously to ensure optimum allocation of society resources, income distribution, and stability establishing