Perbandingan antara Sistem Cukai Kharaj dengan Cukai Tanah Konvensional
Abstract
This article has been written to describe the effctiveness of Islamic land tax (kharaj) to bring justice and prosperity to human life. It is acts to highlight the importance of land tax in order to increase government properties and funds. The writer tried her best designing a proposal of implementation of kharaj. Although at present, kharaj has not been implemented in any country for decades, its benefits have been shown during the past especially in Khalifah Umar al-Khattab and Umar Abd Aziz's administrations. The success of kharaj needs to be revealed to let the world know that it is not impossible to implement kharaj effectively. In addition, the writer highlightes the dffirences between the kharaj tax and the present practice of conventional land tax in Malaysia. Apparently, the accomplishment of this article found that kharaj actually is an excellent land tax, compared to that of the conventional land tax in which the former gives no burden to either Muslims or non Muslims.
Keywords: Kharaj taxation system; conventional land tax
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