This research is motivated by Ibn Khaldun's thoughts on taxes. According to Ibn Khaldun, if the tax is too low, the government cannot carry out its function, if the tax is too high, the fiscal pressure becomes too strong, so the profits of traders and producers decrease and their incentives to work are lost. The purpose of this study is to find out the concept of tax management that is fair to Ibn Khaldun's perspective in order to build a modern economy that is just and to know how the relevance of taxes according to Ibn Khaldun with today's modern economy. This research method uses library research methods with a type of descriptive qualitative research. The data source consists of the Muqaddimah as a primary source, work or theory that discusses primary material as a secondary and complementary material from primary and secondary materials as tertiary materials. The approach in this study is a historical and philosophical approach. The method of data collection uses existing literature and analysis of data used by analysis and hermeneutical content. This study concludes that the concept of a fair tax perspective Ibn Khaldun is a tax drawn from taxpayers in accordance with the ability of taxpayers to pay it and tax withdrawal money must be used properly and fairly, according to Ibnu Khaldun when the tax burden is light, people have incentives to try to be more active. Therefore, the business world is developing, which leads to greater satisfaction among the people because of the low tax burden, while tax revenues will also increase, judging from the overall source of tax land, Ibn Khaldun's thinking about taxes is very relevant when applied to modern economic conditions nowadays, where the economic conditions are less stable, the condition of society is increasingly difficult, the prices of expensive necessities of life add to the difficulties of people's lives.

<p>Islamic banking in Indonesia has experienced significant growth, including assets, financing provided and the number of customers. Islamic bank financing 70-80% is given to the community by using the contract of murābaḥah, in the form of consumptive and productive. Islamic bank operations must be guided by Fatwa of the National Sharia Council in order to carry out its optimal function economically and to run the Shari'a comprehensively. Therefore, this article will explain the concept of murābaḥah conceptually and application in Islamic banking in Indonesia. The purpose of writing this article so that the implementation of Murābaḥah contract in Islamic Bank in Indonesia can be in accordance with the principles of Shari'a that put forward the principle of justice and no party is harmed.</p><p>Perbankan syariah di Indonesia telah mengalami pertumbuhan yang signifikan, termasuk aset, pembiayaan yang diberikan dan jumlah pelanggan. Pembiayaan bank syariah 70-80% diberikan kepada masyarakat dengan menggunakan kontrak murābaḥah, dalam bentuk konsumtif dan produktif. Kegiatan bank syariah harus dipandu oleh Fatwa Dewan Syariah Nasional untuk menjalankan fungsi optimalnya secara ekonomis dan menjalankan syariat secara komprehensif. Oleh karena itu, artikel ini akan menjelaskan tentang konsep murābaḥah secara konseptual dan aplikasinya pada Bank Islam di Indonesia. Tujuan penulisan artikel ini agar pelaksanaan kontrak Murābaḥah di Bank Syariah di Indonesia dapat sesuai dengan prinsip syariah yang mengedepankan asas keadilan dan tidak ada pihak yang dirugikan.</p>

Islamic banking in Indonesia has experienced significant growth, including assets, financing provided and the number of customers. In 2012-2017 Sharia bank financing 70-80% is given to the community by using the contract of murābaḥah, in the form of consumptive and productive. The activities of sharia banks should be guided by the National Sharia Council Fatwa in performing its functions optimally and implementing the Shari'a comprehensively. While murābaḥah financing is still reaping a variety of criticism from Islamic finance experts because there are provisions that are not in accordance with fiqh muamalat and also need to find solutions how to calculate the price and mark up allowed so that customers do not burden at a cost much more expensive than the interest applied in conventional banks. This is so that Sharia banks can compete with other banks. Therefore, this article will explain concept concept of murābaḥah conceptually and application in Bank Islam in Indonesia. The purpose of writing this article so that the implementation of the contract murābaḥah in Bank Syariah in Indonesia can be in accordance with the principles of sharia that put forward the principle of justice and no party is harmed. Saran sitasi: Maulidizen, A. (2018). Analisis Kritis Pembiayaan Murābaḥah di Keuangan Islam Modern Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(2), 76-90. doi:http://dx.doi.org/10.29040/jiei.v4i2.189

AbstrakPenelitian ini merupakan satu analisis tentang penjadwalan ulang pembiayaan mikro murabahah di Bank Syariah Mandiri Cabang Dumai. Banyak bank Syariah di Indonesia mengalami masalah kerana pembiayaan tidak dibayar oleh nasabah, sehingga dapat menurunkan prestasi bank. Oleh karena itu, pihak bank melaksanakan penjadwalan ulang pembiayaan mikro murabahah agar pembiayaan bermasalah tidak melampaui kadar yang telah ditetapkan Bank Indonesia sebesar 5%. Penelitian ini dilakukan untuk mengkaji mendalam tentang pelaksanaan dan hukum penjadwalan ulang pembiayaan mikro murabahah yang dilakukan oleh Bank Syariah Mandiri Cabang Dumai. Penelitian ini menggunakan metode pengumpulan data dengan cara observasi, wawancara dan dokumentasi, kemudian dianalisis dengan menggunakan metode induktif, deduktif dan komparatif. Hasil penelitian ini menyimpulkan bahwa pelaksanaan penjadualan semula pembiayaan mikro murābaḥah yang dilaksanakan di Bank Syariah Mandiri Cabang Dumai tidak sepenuhnya sesuai dengan Syariah karena terdapat ketetapan Fatwa Dewan Syariah Nasional yang belum dilaksanakan, yaitu bank mengenakan biaya kepada nasabah dalam penjadwalan ulang selain daripada biaya sesungguhnya. Kata kunci; Penjadwalan ulang; Pembiayaan mikro murabahah; Bank Syariah Mandiri AbstractThis research is analyzing implementation of the rescheduling in Murābaḥah micro financing at Bank Shariah Mandiri, Indonesia. It was found that many Islamic banks in Indonesia are experiencing problems because of non-performing financing and can degrade the performance of the bank. Therefore, the bank implemented the rescheduling of non-performing murābaḥah micro financing not to exceed a predetermined rate of Bank Indonesia at 5%. This research was conducted to find out more about the legal implementation of rescheduling in Murābaḥah micro financing at Bank Shariah Mandiri Branch Dumai. The reserach used data collection methods by observation, interview and library data then analyzed using the inductive, deductive and comparative. The research found that the implementation of rescheduling in Murābaḥah micro-financing at Bank Shariah Mandiri Branch Dumai is not fully in line with the Shariah because there is an Islamic ruling of Syariah

This article describes the biography and economic thinking of Ibn Taimiyah, a great Muslim thinker in 1263 M / 661 H - 1328 M / 728 H. This research is a research library with a descriptive approach. And explain the analysis of the Economic Thought of Ibn Taimiyah and Relevance to The World Economic and Community System. Data collection methods in this study using documentation, then analyzed using inductive, deductive and comparative methods. His contributions and thoughts regarding (1) buying and selling transactions include fair prices, market mechanisms, and price regulation, (2) Money and monetary policy, including the characteristics and functions of money, decreasing currency values, and a bad currency will get rid of the currency the good one. Ibn Taimiyyah has a framework that is in line with the opinion that states that the Islamic economy, both its system and its law, is an integral part of the world economic system and society.[Artikel ini menjelaskan tentang biograpi dan pemikiran ekonomi Ibn Taimiyah, seorang pemikir Muslim besar Tahun 1263 M/661 H – 1328 M/728 H. This research is a library research with descriptive approach. That is to describe or explain the analysis of Economic Thought of Ibn Taimiyah and Relevance with The World Economic and Community System. Data collection methods in this study using documentation, then analyzed using inductive, deductive and comparative methods. Sumbangan dan pemikirannya mengenai (1) transaksi jual beli meliputi harga yang adil, mekanisme pasar, dan regulasi harga, (2) Uang dan kebijakan moneter, meliputi karakteristik dan fungsi uang, penurunan nilai mata uang, dan Mata uang yang buruk akan menyingkirkan mata uang yang baik. Ibn Taimiyyah mempunyai kerangka pikir yang sejalan dalam pendapat yang menyatakan bahwa ekonomi syariah, baik sistem maupun hukumnya, merupakan bagian tak terpisahkan dari sistem pemerintahan dan ketatanegaran.]