From the point of economic analysis, policy muhajirin unite people with the Ansar was giving economic impact is very large, making the country prosperous Medina at a later date. Fiscal policy plays an important role in the Islamic economic system when compared to monetary policy. The existence of the prohibition of usury and the obligation of zakat expenditure implies the importance of fiscal policy position compared with monetary policy. Given the time that the Islamic state built the Prophet did not inherit property in pendirinan as befits a country, then fiscal policy is an important role in building the Islamic state.
Muslim Public Finance
In Islamic finance, financial policy should be tailored to the objectives to be achieved by an Islamic government. There are fundamental differences from the goal of economic activity in the conventional economy with Islamic economics. More conventional economic goals is material and does not consider aspects of 'immaterial'. Any analysis intended to measure the results of these activities from the mundane point of view only. Meanwhile, Islamic economics has a very comprehensive goals concerning material and spiritual aspects of both to life in this world and the hereafter.
The first Islamic state established in the world is a country that built the Prophet in Medina which we know as the Islamic State of Madina. This country was built based on Islamic spirit that is reflected from the Qur'an and the Prophet's leadership. The main capital used to build this country is not money but the spirit is instilled ketauhidan community Rusulullah Medina. At that time the muhajirin who fled from Mecca to Medina and came without bringing sufficient supplies. While in Medina, there is no rule that well-organized.
Some policies have been taken by the Prophet to strengthen the existing government. In the economic field, in order to encourage the growth of existing economic activities, then the policy steps taken by the Prophet are:
1. Building a mosque as an Islamic center that is used in addition to worship as well as for other activities such as a meeting place of parliament, secretariat, Supreme Court, the headquarters of the army, foreign affairs offices, education center, a training ground for the wide spread of religion, dorm, Baitul Maal, where the council and the delegates.
2. In order to spur economic activity will bring together between the Prophet mujahirin with the Ansar. Ansar group gave some of their wealth to the muhajirin to be used in production activities until the muhajirin can carry out his life.
In terms of Islamic economic analysis, policy muhajirin unite people with the Ansar was giving economic impact is very large. The brotherhood had been made Affairs Medina as a prosperous country in the future.
In the early days of the Government of the Islamic State, Islamic public finance and fiscal policy has not much role in economic activity .. not run fiscal policy as carried out in the analysis of fiscal policy today, because I have found no state income at the time. Prophet Muhammad and his staff did not receive the usual salary of a government. Government revenue derived only from public donations. Zakat not required at the beginning of the Islamic government. If the Prophet need of funds to help the poor and needy, then the usual Bilal borrowed from the Jews.
Another source of revenue for the government at the beginning of the year was property derived from the spoils of war, and this was allowed to become one of the government's financial resources after the decline in surah al-Anfal (Sura 8:41) in the second year Hijri. Furthermore in the second year Hijri Zakat Al-Fitr is a duty that must be paid by every Muslim, and this later became one of the government's financial resources.
Other financial resources derived from the poll tax paid by non-Muslim groups, especially the scribes, which guarantee the protection of life in the Islamic government. Other sources are kharaj (land tax levied on non-Muslims), ushr (import) charged to each merchant and is paid only once a year and is valid only if the value exceeds 200 dirhams trade.
With time and began gathering the financial resources, the government began to finance various expenditure is mainly used to maintain the existence of the state. For example to finance defense expenditures, debt payments, aid to travelers, salary payments to guardians, teachers, and other state officials.
Only then, down the provisions of paragraph concerning zakat fund expenditures to the eight groups, as stated in the letter at-Tauba Sura 60 verse. With this revelation the fiscal policy was clearly specifying the types of expenditure that can be used on existing charity funds. The use of zakat funds outside the provisions set by the verse is not in accordance with the provisions of the Koran. There was clear how Islamic economics is very concerned at the poor, the degree of life needs help and was appointed to a decent level.
Reviewed the public finance side of the collecting and spending zakat funds can be viewed as activities for the distribution of income more equitable. Islam does not want the rest of the property in the hands of someone. If the property has enough nisabnya, then Zakah must be issued. Thus here there was no effort to encourage people to rotate into the system property economy, which can generate growth.
With the rise of Islam, which is reflected by the extent of the Islamic government territory, the role of public finance activities increasingly important. Through the institution of zakat collection Amil is a charity fund-raising model that is at that time. Institution Baitul Maal is 'finance department' Islamic government.
In addition to these institutions institution, the Islamic government there are also other institutions that play a role in improving a social welfare institution that is associated with charitable activities. In Islamic history, noted that this charitable institution so large role in the economic system.
Unlike conventional fiscal policy, in which a government can affect economic activity through various incentives in the tax rate or amount of 'tax. base 'of an economic activity, then the zakat system, all the provisions of the amount of' tariffs' charity has been determined based on the instructions of the Prophet. Therefore, the policy is very different from the zakat tax policy.
Zakat is a major component in the public finance system as well as the main fiscal policy in the Islamic economic system. Zakat is a compulsory activity for all Muslims. However there are other components, which are voluntary, which can be used as another element in the source of national revenue. Voluntary components are related associated with one's level of faith.
Financial resources outside the government it can be determined as long as no conflict with existing provisions of sharia. Source of new financial resources can be formed after going through the review process jurisprudence. For example, whether to remove poverty, governance allowed to levy taxes beyond the charity? This question is one of debate among jurists that are characteristic of how a fiscal policy can be implemented in an Islamic system of government.
While new taxes in the public finances in the conventional economic system is examined based on different principles. One of the principles used in the public finances conventional economic system is the principle of fairness. In the public finance, said fairness issue as a matter of 'ethics' which is full of value judgment. For that, they specify some principles that should be considered in the judgment value of benefit principle and ability to pay principle. Admittedly, the analysis system in the Islamic public finance system has not semaju analysis on conventional public finance. Still need to work hard to develop ideas relating to public finance Islamic. And Allah knows the best