Tax is one of the most important instruments in the development of a country. This is because the development budget and government operations have a heavy dependence on taxes. However, at this time, the ratio of tax revenue in Indonesia is relatively small. This of course will have a bad impact on the country's development, given the expenditure budget whose contribution ratio is getting bigger. The lack of tax revenue is caused by a lack of public awareness in paying taxes and the rampant corrupt practices that exist in this country. Abu Yusuf and Ibn Khaldun with their intellect which is based on Islamic teachings by considering mashlahah and justice, managed to come up with tax theories that are relevant to the economy in Indonesia today. There are several tax theories according to Abu Yusuf and Ibn Khaldun which are considered relevant and can be a solution for the economy in Indonesia. Among them, the muqasamah system if applied today is still very relevant, especially the self-assessment system currently in effect in Indonesia that allows taxpayers to cheat. The Usyur that was in effect at the time of Abu Yusuf if it is relevant to the present, has several similarities with the collection of customs taxes

Abstract: Every human being needs wealth to fulfill his life needs. One of the efforts to fulfill his needs is by working. Leasing is a business that is often done by people to get a profit. So the practice of rounding the UJLI cafe rental fee is carried out when consumers want to rent a computer, a transaction is carried out first, namely by paying Rp. 2,000, - the use of the computer can be used for 30 minutes, then the use is still short or has not reached the usage limit, the payment is still rounded up to Rp. 2,000, - without the consent of the consumer. In the rounding process, when viewed in terms of the contract made in the lease transaction at the internet cafe, it is in accordance with the pillars of ijarah because the practice of internet services is carried out by two people who have a contract, ijab and qabul, wages and benefits of goods. However, on the terms of ijarah there is something that is not fulfilled, namely the principle of taradin, because there is no prior confirmation to the service user that has been used. So there is one party who feels aggris

Dosage is defined as a process of measuring to find out the level, weight, or price of certain goods. In the process of measuring activities, it is known as measuring. Measuring is often equated with weighing. Measuring or weighing is part of the trade that is often done by traders. Traders usually use tools to measure such as cans, hands, bottles, and others. While the tool used to weigh is a scale which is also called a balance because it has a balance. Measures and scales are two kinds of measuring tools that pay attention to being used properly and correctly in the perspective of Islamic economics. In this paper, it is concluded that the implementation of the premium dosing system in retail is allowed because it does not contain elements of Gharar due to the willingness of the buyer. Buyers also feel helped by the premium retail because they don't have to bother queuing at the gas station, while the seller only takes a little profit with the willingness of the buyer

Perekonomian merupakan salah satu pilar yang sangat menentukan dalam kehidupan ini. Kondisi ekonomi yang stabil telah menjadi simbol dari kemajuan sebuah bangsa. Sebab sejarah telah membuktikan bahwa kondisi ekonomi yang stagnan, sesungguhnya akan lebih tepat jika dikatakan sebagai gerbang keterbelakangan. Dalam perjalanannya, ternyata aktivitas ekonomi yang dijalankan justru rentan menimbulkan sebuah ‘ironi’ dengan munculnya budaya eksploitasi sebagai sarana untuk mengeruk laba sebanyak-banyaknya. Hal ini sering dipraktekkan oleh para pemilik modal terhadap para kaum bawahan. Tentu saja fakta tersebut membuat para kaum intelek merasa terpancing untuk merefleksikan rasa kepeduliannya dengan melakukan ‘resistensi intelektual’ untuk menumpas ketidakadilan yang menimpa masyarakat bawah. Inilah yang coba ditunjukkan oleh Karl Marx dengan pemikiran sosialisme-ilmiahnya dan al-Ghazali dengan sosio-ekonominya. Dalam tulisan ini disimpulkan bahwa Soslialisme-ilmiah Karl Marx merupakan paham sosialisme yang bertujuan untuk mewujudkan keadilan sosial-ekonomi bagi para kelas pekerja yang didasarkan atas pengetahuan objektif tentang hukum-hukum perkembangan masyarakat. Sedangkan apa yang dimaksud sosio-ekonomi al-Ghazali adalah konsep pemikiran yang lebih bersifat normatif, yang didalamnya menekankan adanya apresiasi yang tinggi terhadap nilai-nilai etika religius dalam melaksanakan kegiatan ekonomi. Yakni sebuah konsep ekonomi yang menjadikan mashlahah sebagai tujuan utamanya dengan berlandaskan pada pemeliharaan Maqaashid al-Syari’ah al-Khamsah.

Production is the process of producing goods and services or the process of increasing the value of an object. In Islam production has the aim of creating optimum maṣlaḥah for humans as a whole. With this optimum maṣlaḥah, falāh will be achieved which is the ultimate goal of economic activity as well as the purpose of human life. The purpose of this study is to describe the construction of the production system in the Islamic economy, and to describe the principle of equilibrium between the value of materialism and the spiritualism of the production system in the Islamic economy. The results of this study indicate that the production system in the Islamic economy is a conceptual framework that is based more on maintaining ethical-religious values ​​by prioritizing efforts to realize the value of justice and humanity in meeting the needs of human life. At the operational level, the Islamic production system seeks to integrate equally between efforts to obtain material profit (profit) with the spirit to manifest divine values ​​through service activities in providing goods of necessity, in order to realize mutual prosperity among fellow human beings.