Kebijakan Pajak Karbon dalam Perspektif Fikih Siyāsah Syar'iyyah dan Maqāṣid al-Syarī'ah

Abstract

Carbon tax is a fiscal policy instrument developed to control greenhouse gas emissions and address the increasing impacts of global climate change. This study aims to analyze the concept of carbon tax from the perspective of Islamic jurisprudence (fiqh siyāsah syar‘iyyah) and maqāṣid al-syar‘ah. This study is a library research using a conceptual approach, an Islamic jurisprudence (fiqh siyāsah) approach, and a maqāṣid approach. The research data was collected through documentation techniques by reviewing various relevant literature, especially classical works such as al-Aḥkām al-Sulṭāniyyah by al-Māwardī, al-Kharāj by Abū Yūsuf, Kitāb al-Amwāl by Abū ‘Ubaid, al-Muwāfaqāt by al-Syāṭibī, and al-Siyāsah al-Syar‘iyyah by Ibn Taymiyyah. Data analysis was carried out through the stages of data identification, data selection, data translation, and data systematization. The results of the study indicate that the carbon tax is a public policy instrument that functions to reduce carbon emissions while encouraging the creation of sustainable development. From the perspective of fiqh siyāsah syar’iyyah, the carbon tax policy falls within the authority of ulil amri to establish regulations aimed at realizing public welfare and preventing environmental damage. From the perspective of maqāṣid al-syarī’ah, this policy is relevant to the goals of protecting life (ḥifẓ al-nafs), protecting property (ḥifẓ al-māl), and protecting the environment (ḥifẓ al-bī’ah). Thus, the carbon tax has legitimacy under Islamic law as long as its implementation is oriented towards the public interest and environmental sustainability.