Relevansi Pemikiran Ibnu Khaldun Tentang Siklus Ekonomi dan Pajak dalam Konteks Ekonomi Modern

Pipit Pipit; Nuri Kamilatul Pikriyyah; Wafa Jannatul Mawa; Lina Marlina

doi:10.61132/jpaes.v2i2.926

Authors

Pipit Pipit Universitas Siliwangi
Nuri Kamilatul Pikriyyah Universitas Siliwangi
Wafa Jannatul Mawa Universitas Siliwangi
Lina Marlina Universitas Siliwangi

DOI:

https://doi.org/10.61132/jpaes.v2i2.926

Keywords:

Economics Cycles, Ibn Khaldun, Taxation

Abstract

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

Downloads

Download data is not yet available.

References

Adhari, L. Z., Fikri, Y. T. A., Sukarnoto, T., Jamaludin, J., Cahyanti, I. S., Naafisah, D. D., Purnamasari, N., Widiantini, N., Rahayu, Y. S., Bayanuloh, I., Maulana, Y., & Artuah, S. M. G. (2021). Kumpulan teori penafsiran Al Qur’an - Al Hadis dan teori ekonomi Islam menurut para ahli (L. Z. Adhari, Ed.). Widina Bhakti Persada Bandung.

Admar, A. (2024). Pemikiran Ibnu Khaldun dan Abu Ishaq Al-Syatibi’. Jurnal Ekonomi, 15(1).

Al Fauziah, S. N. I. (2021). Sejarah pemikiran ekonomi Islam "Pemikiran ekonomi Islam kontemporer." In Paper Knowledge: Toward a Media History of Documents (Vol. 5, Issue 01).

Al Haq, S., & Bahagiati, K. (2022). Pajak terhadap bahan pokok perspektif Ibnu Khaldun. https://doi.org/10.30868/am.v10i01.2402

Arifin, Z. (2024). Sejarah dan pemikiran ekonomi Islam. Sada Kurnia Pustaka.

Asiva Noor Rachmayani. (2015). Sejarah pemikiran ekonomi Islam.

Boulakia, J. D. C. (2008). Ibn Khaldun: A fourteenth-century economist. History of Political Economy, 79(5), 1105–1118.

Cahyani, M., Amalia, N., Purnamasari, F. W., & Jamal, M. (2024). The influence of tax regulation in Sharia financial institutions: Ibn Khaldun’s perspective. Journal Name, 7(1), 113–118.

Chapra, M. U. (2008). Vision of development in the light of Maqāsid al-Sharī‘ah. https://doi.org/10.13140/RG.2.1.4188.5047

Daryanti, D., Asriyana, A., & Hasti, A. (2024). Etika dan keadilan pajak dalam perspektif Islam. AkMen Jurnal Ilmiah, 21(1), 61–70. https://e-jurnal.nobel.ac.id/index.php/akmen

Firdaus, M. I. F., & Asari, A. (2022). Relevansi pemikiran Ibnu Khaldun dengan teori supply dan demand ekonomi Barat. El-Iqtishod: Jurnal Ekonomi Syariah, 6(2), 50–60. https://doi.org/10.70136/eliqtishod.v6i2.297

Gusfira, A. (2024). Pengaruh pemikiran Ibnu Khaldun terhadap perkembangan ekonomi Islam di Indonesia. Jurnal Kajian Pendidikan Islam, 1(4).

Gusfira, A., Bunaia, A., Sinka, V., Zein, A. W., Islam, U., Sumatera, N., & Medan, U. (2024). Pengaruh pemikiran Ibnu Khaldun terhadap perkembangan ekonomi Islam di Indonesia. Moral: Jurnal Kajian Pendidikan Islam, 1(4).

Hartono, D. (2019). Konsep pajak menurut Ibnu Khaldun dan relevansinya terhadap sistem perpajakan di Indonesia.

Islahi, A. A. (2015). Ibn Khaldun’s theory of taxation and its relevance. Turkish Journal of Islamic Economics, 2(2), 1–19. https://doi.org/10.15238/tujise.2015.2.2.1-19

Laffer, A. (2004). The Laffer curve: Past, present, and future. The Heritage Foundation.

Maulidizen, A. (2019). Ibn Khaldun’s economic thought: The fair tax and its relevance to the modern economy. International Journal of Islamic Business and Economics (IJIBEC), 3(2), 73–89. https://doi.org/10.28918/ijibec.v3i2.1661

Misbahul Ali. (2021). Relevansi konsep perpajakan menurut Abu Yusuf dan Ibnu Khaldun terhadap perekonomian di Indonesia. Al-Idarah: Jurnal Manajemen dan Bisnis Islam, 2(1), 1–21. https://doi.org/10.35316/idarah.2021.v2i1.1-21

Nadjib, A. (2023). Keuangan negara dan daerah (Nia Duniawati, Ed.). CV. Adanu Abimata.

Nur Chamid. (n.d.). Buku jejak langkah sejarah pemikiran ekonomi Islam.

Nurjannah. (2024). Perpajakan Ibnu Khaldun dan penerapannya di Indonesia. Taswiq, 1(1), 49–63. https://doi.org/10.35905/taswiq.v1i1.10710

Saprida, Barkah, D. Q., & Umari, Z. F. (2019). Sejarah pemikiran ekonomi Islam. In Sustainability (Switzerland) (Vol. 11, Issue 1).

Satriya, I. W. B., Sari, Judijanto, L., Baihaqi, I., Irawati, T., Harsono, I., Yuliah, A., & Muhtarudin. (2024). Konsep dasar perpajakan: Memahami konsep-konsep dasar dalam kajian perpajakan di Indonesia (E. Rianty, Ed.). PT. Green Pustaka Indonesia.

Sholihin, A. I. (2013). Buku pintar ekonomi syariah. Gramedia Pustaka Utama.

Sunardi, A. (2024). Krisis moneter 1997–1998: Akar penyebab, dampak ekonomi, dan kebijakan penanganan di Indonesia. Sindoro Cendekia Pendidikan.

Tahir, S. (2013). Fiscal and monetary policies in Islamic economics: Contours of an institutional framework. Islamic Economic Studies, 21(2), 1–23. https://doi.org/10.12816/0001556

Ulum, B., & M. (2016). Kontribusi Ibnu Khaldun terhadap perkembangan ekonomi Islam. Iqtishodia: Jurnal Ekonomi Syariah, 1(2), 17–32. https://doi.org/10.35897/iqtishodia.v1i2.62

Waty, E., Fajar, M., Chatra, M. A., & Jam’an, A. (2023). Buku ajar pengantar ekonomi (Efitra, Ed.). PT. Sonpedia Publishing Indonesia.

Yahya, A. (2024). Pengantar perpajakan (I. P. Kusuma, Ed.). Yayasan Cendikia Mulia Mandiri.

Yahya, A., Nurjanah, R., Sapulette, S. G., Risakotta, K. A., Isfaatun, E., Jannah, R., Limba, F. B., Purwanto, Supadmini, S., & Riza, S. W. (2024). Pengantar perpajakan (I. P. Kusuma, Ed.). Yayasan Cendikia Mulia Mandiri.