Analisis Kedudukan Non-Muslim dalam Ekonomi Islam: Kewajiban Jizyah dan ‘Usyur Perspektif Abu Yusuf dan Abu ‘Ubaid

Abstract

This study aims to analyze fiscal policy towards non-Muslims through the instruments of jizyah and ‘usyur from the perspective of Abu Yusuf and Abu ‘Ubaid al-Qasim bin Sallam, and their relevance to social justice. The research method used is descriptive qualitative with an approach to the history of economic thought through analysis of primary texts Kitab al-Kharaj and Kitab al-Amwal. The results show that Abu Yusuf emphasized the reform of the proportional tax system (muqasamah) and performance efficiency to prevent it. Meanwhile, Abu ‘Ubaid formulated the management of state revenues through Baitul Mal to guarantee the basic needs of society and prevent the concentration of unilateral wealth. The discussion reveals that both figures view jizyah and ‘usyur not as discrimination, but rather a social contract for the protection of security and public facilities for non-Muslim citizens. Simultaneously, this classical fiscal concept provides a moral foundation for modern economic inclusiveness, where the state is responsible for realizing distributive justice and welfare for all plural societies regardless of religious background.