PERCUKAIAN TANAH MENURUT PERSPEKTIF ISLAM
Abstract
The article at glance attemps to survey the position of taxation of land
(al-kharaj) accordillg to Islamic perspective. In other words, it tries to
view Islamic rulillgs (hukm) concernillg land's tax, its procedures as
well as its measurements. As far as the above matter is concerned, it
is hopefully will assist ill order to implement the taxation of land in
accordance to the spirit of Islam.
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