Kebijakan Fiskal dan Anggaran dalam Ekonomi Islam
DOI:
https://doi.org/10.30651/jms.v8i4.20721Abstract
Abstrak : Kebijakan fiskal atau disebut juga kebijakan anggaran merupakan kebijakan makroekonomi yang dilakukan pemerintah melalui instrumen kebijakan fiskal seperti pengaturan pengeluaran negara dan penerimaan negara yang bertujuan untuk memengaruhi sisi permintaan agregat dalam jangka pendek dan memengaruhi sisi penawaran dalam jangka lebih panjang. Metode penelitian yang digunakan adlah metode kualitatif dengan pendekatan deskriptif. Kebijakan fiskal lebih berperan dalam perekonomian Islam dibandingkan perekonomian konvensional. Dalam teori ekonomi Islam, kebijakan fiskal antara lain bertujuan untuk menciptakan stabilitas ekonomi, meningkatkan pertumbuhan ekonomi, pemerataan pendapatan, serta mewujudkan keadilan dan kesejahteraan bagi masyarakat. Ditambah dengan tujuan lainnya yang terkandung dalam maqashid al-syariah. Dalam perspektif ekonomi Islam, kebijakan fiskal memiliki dua instrument. Pertama: Kebijakan pendapatan, yang tercermin dalam kebijakan pajak. Kedua: Kebijakan belanja (pengeluaran). Kedua instrument tersebut akan terlihat dalam anggaran belanja negara. Adiwarman Azwar Karim, menyebutkan bahwa paling tidak instrument kebijakan fiskal yang terekam di awal pemerintahan Islam berupa: Peningkatan pendapatan nasional dan tingkat partisipasi kerja, kebijakan pajak, anggaran, dan kebijakan fiskal khusus.
Kata Kunci : Kebijakan Fiskal, Anggaran, dan Ekonomi Islam
Abstract: Fiscal policy or also called budget policy is a macroeconomic policy carried out by the government through fiscal policy instruments such as regulating state expenditure and state revenues that aim to influence the aggregate demand side in the short run and affect the supply side in the longer term. The research method used is a qualitative method with a descriptive approach. Fiscal policy plays a more important role in the Islamic economy than in the conventional economy. In Islamic economic theory, fiscal policy among others aims to create economic stability, increase economic growth, equal distribution of income, and realize justice and welfare for the community. Coupled with other objectives contained in maqashid al-sharia. In the perspective of Islamic economics, fiscal policy has two instruments. First: Income policy, which is reflected in tax policy. Second: Spending policy (spending). Both instruments will be visible in the state budget. Adiwarman Azwar Karim, mentioned that at least the fiscal policy instruments recorded at the beginning of Islamic rule were: Increasing national income and work participation rates, tax policies, budgets, and special fiscal policies.
Keywords: Fiscal, Budgetary, and Economic Policy of Islam
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