TAX AS AN ILLEGAL GOVERNMENT POLICY? A CRITICAL ANALYSIS OF TAX LEGALITY IN CLASSICAL TEXTS FROM THE MASLAHAH ‘AMMAH PERSPECTIVE

The legality of taxation in Islam is always brought up because it is equated with the behaviour of max (the collection of tribute) which is prohibited in the hadith. Such a narrative has led to polemics over the legality and halalness of taxes, which has serious problems affecting many people. The author wants to shift the study of taxes so that it is not studied from the angle of the text, thus losing the substance and relevance to the main Islamic values. Taxes should be analysed through the benefit that is the essence of sharia. This is because there is no sharia message except for the purpose of benefit. This research is a literature study with a conceptual approach using descriptive-analytical. This research found that everyone is obliged to contribute to the government through taxes for the sake of benefit. This is because the relationship between the people and the government is symbiotic. The legality of this tax is based on the benefit in the form of priority, emergency, helping, and mitigation principles. As for the collection and tasaruf of taxes, it is based on prudential principles by not causing harm to the people and being optimal in tasaruf. Its management is likened to a guardian who manages his guardianship property.