KONSEP KEBIJAKAN FISKAL PADA KONTEKS PERSPEKTIF EKONOMI ISLAM

Abstract

Many people are still involved in economic activities and conversations in everyday life. Fiscal policy is seen as a tool for managing and controlling the actions of people whose actions are affected by increasing the amount of money the government receives through taxes, loans, or spending guarantees. Bearing in mind that the main goal of Islam is to ensure the welfare of humanity as a whole, a country's budget policy must of course be in accordance with Islamic principles and values. This article uses a qualitative method with a descriptive analysis approach. Fiscal policy directs every step taken by the government as a matter of changing the tax code or the way money is spent in an effort to solve current economic problems. According to sharia economics, a nation that has characteristics of moral or adab orientation, ethics, certain social dimensions in its income and expenditure must apply fiscal policy to fulfill the functions of allocation, distribution and stabilization. The principle of fiscal policy in the Islamic economy will prioritize human welfare based on divine values ​​or monotheism and property rights based on profit (benefit), prohibiting the hoarding of wealth and distribution of wealth strictly according to human nature and needs. Instruments in fiscal policy, namely income and expenditure policies. The fiscal policy budget is used to implement types of fiscal policy in addition to developing economic aspects when planning economic development.

Keywords: Fiscal Policy ; Islamic Economic Perspective.