PERBANDINGAN PEMIKIRAN EKONOMI ABU YUSUF DAN ADAM SMITH TENTANG SISTEM PAJAK SERTA RELEVANSINYA DI INDONESIA

Abstract

Abu Yusuf is one of the leading Islamic economic thinkers, the book al-Kharaj is a monumental book written by him that discusses the tax system specifically. While Adam Smith is also one of the classical western economic figures, Adam Smith's economic thinking was developed by many countries in the world. He also has special thoughts about the concept of tax. Therefore, the author will discuss the thoughts of the brilliant Islamic economic figures of his time, namely Abu Yusuf and also Adam Smith's thoughts about the taxation system and how it is relevant to the tax system in Indonesia. The tax system emphasized in Indonesia is not much different from the system proposed by Abu Yusuf. Where the land tax is emphasized based on the land occupied by the quality of land income. Likewise with Adam Smith who assessed the tax on this land is regulated according to the applicable law. The state guarantees its people by considering the amount of tax paid must be in accordance with the economic condition of the taxpayer. This is in accordance with the system proposed by Abu Yusuf and Adam Smith's principle of justice. Abu Yusuf stated the tax on trade with the amount he traded. Likewise with Adam Smith who developed the principle of balance in the form of business. Indonesia also applies such a system. Indonesia is a consumptive country towards the results of the two economic thinkers mentioned above. However, Indonesia is even closer to Adam Smith's economic system, it's just that it doesn't abandon all of Abu Yusuf's thoughts.