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Pajak Bumi dan Bangunan serta Relevansinya dengan Konsep Al-Kharaj Abu Yusuf

Robust: Research of Business and Economics Studies · Vol. 2 No. 1 (2022)

DOI
10.31332/robust.v2i1.6076
ISSN
2798-401X, 2798-3935
Published
2022-04-27
Publisher
Institut Agama Islam Negeri Kendari
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This research is based on a critical study of the economic thought of Abu Yusuf Ulama, famous for his monumental work, Kitab al-Kharaj. This research aims to find out the relevance of Land and Building Tax (PBB) in Indonesia to the concept of tax during the Abu Yusuf period. This research uses qualitative methods through a literature review (Library Research). The results of this study explain that PBB and the concept of al-Kharaj Abu Yusuf have relevance in the context of land tax. However, there needs to be more relevant in the building tax sector.

Collaboration network of the authors

2 authors · 1 co-authorship link

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  • Institut Agama Islam Negeri Kendari
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Nurmala N SabonInstitut Agama Islam Negeri Kendari2

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

This record comes from Crossref (what the publisher deposited), because the journal's own OAI-PMH endpoint could not be harvested.

Metadata source: Crossref API (cadangan, berdasarkan ISSN) https://api.crossref.org/journals/2798-401X/works, first harvested 29 Okt 2026, last seen 1 Nov 2026.
Metadata as oai_dc, converted from Crossref 
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/"><dc:title>Pajak Bumi dan Bangunan serta Relevansinya dengan Konsep Al-Kharaj Abu Yusuf</dc:title><dc:creator>Lamondo, Lamondo</dc:creator><dc:description>&lt;jats:p&gt;This research is based on a critical study of the economic thought of Abu Yusuf Ulama, famous for his monumental work, Kitab al-Kharaj. This research aims to find out the relevance of Land and Building Tax (PBB) in Indonesia to the concept of tax during the Abu Yusuf period. This research uses qualitative methods through a literature review (Library Research). The results of this study explain that PBB and the concept of al-Kharaj Abu Yusuf have relevance in the context of land tax. However, there needs to be more relevant in the building tax sector.&lt;/jats:p&gt;</dc:description><dc:publisher>Institut Agama Islam Negeri Kendari</dc:publisher><dc:date>2022-04-27</dc:date><dc:type>info:eu-repo/semantics/article</dc:type><dc:format>application/pdf</dc:format><dc:identifier>https://doi.org/10.31332/robust.v2i1.6076</dc:identifier><dc:identifier>10.31332/robust.v2i1.6076</dc:identifier><dc:source>Robust: Research of Business and Economics Studies; Vol 2 No 1 (2022); 94</dc:source><dc:source>2798-401X</dc:source><dc:source>2798-3935</dc:source><dc:relation>https://ejournal.iainkendari.ac.id/index.php/robust/article/viewFile/6076/2191</dc:relation><dc:rights>http://creativecommons.org/licenses/by-sa/4.0</dc:rights></oai_dc:dc>