DESENTRALISASI FISKAL KONTEMPORER DALAM PERSPEKTIF KEBIJAKAN PUBLIK ISLAM
Abstract: One of the essential
instruments designed for achieving the goals of sharia in Islam is fiscal
policy. There are some key elements of Islamic fiscal theory, namely: 1)
Islamic Economics, which comprises private sector, social/ voluntary sector,
and public sector. The collaboration of these three sectors would provide an
ideal Islamic economic institutional framework; 2) Zakat (taxation of income
and wealth of a Muslim) as the basis of fiscal system; 3) Implementation of all
fiscal instruments which disallow exploitation that results in usury (riba),
uncertainty (gharar ), speculation, sinful (haram) products / services and all
forms of meanness. 4) Allocation, distribution and stabilization functions of
Islamic economics is administered and presented through all the sectors
cooperatively; 5) Public sector does not affect significantly yet essential on
condition that it works continuously to ensure optimum allocation of society
resources, income distribution, and stability establishing
Kata kunci: Desentralisasi Fiskal, Kebijakan Fiskal Islam, Zakat,
Alokasi, Distribusi, Stabilisasi
Penulis: Any Setianingrum
Kode Jurnal: jpmanajemendd131201
