Taxation has become a very sensitive political issue. Because of the disappointment that had accumulated on the management (collection / utilization) taxes, there arose a very serious moral movement impact, tax boycott. If not treated quickly, the movement could be a wild ball which threatens the legitimacy of governments, even the existence of the state itself. Taxes are the life blood (life blood) countries. Taxes paid by the state erect; tax boycott collapsed state. Naudzubillah.
According to Islamic jurisprudence, the definition of obligatory alms tax is levied by the government over citizens. Called the dole because there is no direct benefit (iwadl mubasyir) received by the payer. Mandatory in the sense of enforceable public interest (mashalih ammah).

Given how absolute role for the existence of the state tax and welfare of people (if managed correctly), Islamic super-serious attention through its main teachings (pillars of Islam), namely zakat. Throughout the history of the country, the tax has developed (evolved) through three concepts

meaning. First, taxes as a tribute (dharibah) to be paid by the people solely because they are the servants who should serve the interests of the ruler as his master, ruler. Tax as a tribute is running for centuries in the early stages of the history of the kings of feudal power in the entire surface of the earth. The king claimed to be incarnations of gods ruling the universe. At this stage, the tax is defined as proof of loyalty to the people as servants in the palace to the king's palace as a Look-so, to borrow a phrase of Java.

There are no moral rules or laws that govern how and to whom tax money should be managed. Also, not yet known concept of corruption as a crime lord, or officials of state finances. Tribute this era is the era of absolute kings of feudalism.

Second, conceived as compensation, tax (jizya) to the rulers of the people. This concept came after the people of the taxpayer (tax payers) started to realize that the king / ruler is not a god who may treat people arbitrarily. Authorities are also human beings who hold the power because the mandate of the people. Neither taxpayers nor the ruler of the people the tax collectors are human beings who more or less equivalent. So, if the authorities levy taxes, should no longer free. Taxes must be balanced with service to the people who pay for it.

This second concept is clearly more advanced and feels more civilized than the first draft. However, there are structural defects that could widen the gap between powerful people on the one hand and weak-poor people on the other. Because the fee concept (jizya), large taxpayers feel entitled to get great service from the state, while the small taxpayer is only entitled for small services, and the poor who can not afford to pay taxes should nerimo with the remaining services (tricle down effect), if it is there.

This era is the era of our modern age of capitalistic today, the era of artificial and elitist democracy, free market democracy without conscience; as abundant prosperity only to a small portion of people, most of mankind was even more immersed in poverty and keterhinaan plenary. State to serve the strong and rich.

If you want to uphold justice, as in the Pancasila, there is no other option for us other than the third, the tax as a handout for the Lord God Almighty, the Creator of heaven and earth, for justice and prosperity for all. Taxes with the meaning of Islam called zakat, which literally means purity and growth. That is, with taxes as a charity, we purify our hearts from envy of others, as well as develop the prosperity and justice for all.

That is, taxes are no longer as gifts (bribes) or fee (jizya) to the ruler, but as a charitable exemption for justice and prosperity for all, especially those who are weak, poor and destitute (Attaubat 60). In this concept, every dollar of tax money is money God is mandated to officials of the state as a servant of God and the people (Amil) with a full sense of responsibility. Those who abuse the tax money, is responsible to the people in the world and God in the Hereafter.

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