Kebijakan Fiskal pada Masa Rasulullah SAW dan Relevansinya dengan Kebijakan Fiskal Modern: Studi Kasus pada Badan Pendapatan Daerah Kabupaten Mandailing Natal

Abstract

This study aims to comparatively examine fiscal policy during the era of Rasulullah Shallallahu Alaihi Wasallam and contemporary fiscal policy implemented in Mandailing Natal Regency. The research is motivated by the need to identify fiscal policy instruments that are more consistent with Islamic principles amid modern public finance practices. Employing a qualitative literature study approach, this research compiles, analyzes, and synthesizes classical Islamic sources and contemporary fiscal policy references to formulate comprehensive conclusions. The findings reveal fundamental differences in orientation, instruments, and objectives between Islamic fiscal policy and modern fiscal policy. Islamic fiscal policy, grounded in the Qur’an and Sunnah, emphasizes justice, social welfare, and equitable wealth distribution through mechanisms such as fay’, ghanima, kharaj, jizyah, ushur, and khums. In contrast, modern fiscal policy in Mandailing Natal primarily focuses on revenue optimization and administrative efficiency. The study argues that Islamic fiscal policy is not merely an economic tool but a moral and institutional framework designed to ensure social justice and public welfare. Consequently, integrating Islamic fiscal principles into contemporary fiscal governance may contribute to a more equitable and sustainable economic system.