KEBIJAKAN FISKAL ZAMAN ABU BAKAR AS-SIDDIQ DAN UMAR BIN KHATTAB

Abstract

The objective of this article is to elucidate the fiscal policy system and its obstacles during the caliphates of Abu Bakr as-Siddiq and Umar Bin Khattab. In the realm of economics, fiscal policy is a tool for regulating a country's economic system by managing state revenues and expenditures to ensure economic stability and prosperity. This article employs a literature study method. The results indicate that under Abu Bakr, fiscal policy prioritized zakat as the main source of state revenue and included tax collection from non-Muslims. Challenges during his reign included rebellions that disrupted economic activities and groups unwilling to pay zakat, leading to reduced state revenues. Under Umar Bin Khattab's leadership, fiscal policy focused on the development of the Baitul Mal institution, regulation of land ownership, and enforcement of zakat, ushr, khums, non-Muslim alms, kharaj, Fai', and jizyah. All state revenues were allocated for the welfare of Muslims and development projects. A significant economic challenge during Umar's reign was the Ramadah year crisis, caused by a prolonged drought.