09 dasar kewangan dan dasar fiskal islam
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8/3/2019 09 Dasar Kewangan Dan Dasar Fiskal Islam
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CROJGD FRG @BOG[
FG[GP CBQGLAGL %
FG[GP EJ[CGO J[OGM
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Xblablgogl
Glvgpg gogv fg{gp bcilimj zgla fjarlgcgl iobdcbpgnggl rlvrc mblkgxgj mgvogmgv bcilimj>
7, Gogv0 cbqglagl
0, Gogv0 ej{cgo
0
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@GDGAJGL J
FG[GP CBQGLAGL J[OGM
;
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Fg{gp cbqglagl
Fg{gp cbpgnggl rlvrc mblkgxgj cb{vg`joglfgogm>
j, Dgpag
jj, Arlg vblgagjjj, Xbpvrm`rdgl bcilimj
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Gogv0 fg{gp cbqglagl
Cgqgogl vbpdgfgx>
7, Xblgqgpgl qgla mbogorj cgqgogl lj{`gd pj~g` qgnj`
@LM
0, Cbgfggl cpbfjv {xv, cgfgp fj{cgrl) cgfgp `glc);, Ixbpg{j xg{gpgl vbp`rcg
2
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Kilvid cgqgogl
xblgqgpglqglambogorj
lj{`gd pj~g` qgnj`
Njcg `glc xr{gv mblagpgdcgl `glc xbpfgaglagl
mblgjccgl lj{`gd pj~g` qgnj`/ nrmogd xjlngmgl cbxgfg
ipgla pgmgj `bpcrpglagl, Fblagl jvr xblgqgpgl qgla
`bpcrpglagl,
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Kilvid cgqgogl cbgfggl
cpbfjv mbogorj cgfgpfj{cgrl
Njcg cbpgnggl dblfgc mbljlacgvcgl cbajgvgl bcilimj/ jg`iobd mblagpgdcgl `glc xr{gv mblarpglacgl cgfgp
egbfgd) fj{cgrl cbxgfg `glc xbpfgaglagl,
Njcg jlj `bpogcr/ ci{ zgla xbpor fj`gzgp `gojc iobd `glc
xbpfgaglagl rlvrc mbm`gzgp xjlngmgl cbxgfg `glc
xr{gv mblngfj ob`jd mrpgd
Fblagl jvr `glc xbpfgagagla `iobd mbljlacgvcgl
xblgqgpgl qgla cbxgfg ipglapgmgj,
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Kilvid cgqgogl ixbpg{jxg{gpgl vbp`rcg
IXV = Xpi{b{ nrgo`boj {rpgv `bpdgpag ${bcrpjvj*
{xv `il fgl {gdgm
Cbvjcg bcilimj mbob{bv) obm`g`> cbpgnggl xbpor
mblgm`gd bcgogl qgla fblagl mbm`boj {rpgv0
bpdgpag fgl jo xbp`blfgdgpggl fgpjxgfg ipgla
pgmgj, Fblagl jvr qgla0 gcgl mg{rc cbvglagl
ipgla pgmgj fgl mblgm`gd crg{g`boj mbpbcg,
Cbvjcg bcilimj mbogm`rla> {b`gojclzg,
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G[G[ FG[GP CBQGLAGLJ[OGM
@bp`b~g fblagl FC cilubl{jilgo/ g{g{ FCJ>
7, Xbladgxr{gl cgfgp `rlag
0, Xbladgxr{gl xg{gpgl `il
;, Bcilimj $cbqglagl* `bpg{g{cgl bcrjvj
:
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7, Xbladgxr{gl cgfgp`rlag
@rlag/ egbfgd = pj`g/ fjdgpgmcgl
Cgfgp `rlag $# cgfgp fj{cgrl) cgfgp `glc* fjaglvjcgl
fblagl cgfgp xbpcila{jgl $xbm`jgzggl bcrjvj* gvgr cgfgp
cbrlvrlagl $xbm`jgzggl drvgla*
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@gagjmglg cgfgpxbpcila{jgl fgl cgfgp
cbrlvrlagl`bpxbpglglmblagqgoxblgqgpgl
qgla9
h Njcg `glc xr{gv mbpblfgdcgl cgfgp XRP/ $78>:8/
glvgpg `glc fgl xbog`rp* mgcg xbog`rpgl gcglmblngfj ob`jd mblgpjc) mbljlacgv, Jlj gcgl
mblngfjcgl>
7, Xbladg{jogl `gpglagl mblkrcrxj
0, Dgpag `bpxgvrvgl;, Fgxgv mblagvg{j mg{gogd jleog{j ${bfjcjv `gpgla %
`glzgc qgla*,
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0, Xbladgxr{glxg{gpgl`il
Cbpglg xg{gpgl `il `bpcgjvgl fblagl cgfgp `rlag,
Xg{gpgl zgla qrnrf dglzgogd xg{gpgl bcrjvj fgl xg{gpglqgla,
Xg{gpgl bcrjvj = `bpfg{gpcgl XRP {xv mrfgpg`gd fgl
mr{dgpgcgdXg{gpgl qgla = xg{gpgl zgla mblablfgojcgl rpr{ljgag
{bkgpg drvgla/ {xv @@G/ mrpg`gdgd foo
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Frg gogv zgla`iobd
mblaaglvjcglxg{gpgl `il
7, Ixbpg{j nrgo`boj {bcrpjvj {xv {gdgm fgl {rcrc fj
xg{gpgl vbp`rcg
0, Cgfgp cbxbporgl pj~g` `gaj fbxi{jv `glc {xv pj~g`
cbkgjpgl % pj~g` mifgo
Pj~g` cbkgjgpgl> " zgla fjvbvgxcgl iobd @LM cxf
`glc xbpfgaglagl rvc fjcbcgocgl {`a g{bv kgjp
Pj~g` mifgo> pj~g` zgla fjfgxgvj fgpjxgfg cbrlvrlagl
mifgo
7;
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;, Bc ilimj`bpg{g{xbm`jgzggl
Mifgo $qgla* `rcgl egcvip xblaborgpgl fgogm J{ogm/cbpglg jg vjfgc `iobd mblfgxgv xroglagl fgogm `blvrccgfgp `rlag, Qgla = gogv xbpvrcgpgl,
Nr{vbpr xbm`jgzggl drvgla {bkgpg pj`g vjfgc fj`blgpcgl
[b`gojclzg xbm`jgzggl bcrjvj fgl drvgla mblngfj g{g{xbm`jgzggl fgogm FCJ
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CB[GL XBLADGXR[GLCGFGP @RLAG
Vbpdgxr{lzg ; nblj{ g{bv drvgla fgogm BC/
jgjvr>7, Xjlngmgl xbp{blfjpjgl cbpglg vjfgc gfg xjdgc
zgla {glaarx mblgqgpcgl xjlngmgl vglxgcgfgp rlag
0, Fbxi{jv {jmxglgl qgla `bpvrcgp cbxgfgfbxi{jv xbpmjlvggl $xbog`rpgl*
;, @il cbpgnggl gcgl fjvb`r{ mblngfj qgla gvgrg{bv kgjp ogjl,
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Xbp`glfjlagl gogv0 fg{gpcbqglagl
FC cilubl{jilgo
`bpfg{gpcgl frg
FC J{ogm
`bpfg{gpcgl vjag
7,Qgla) egbfgd
0, @il
7, Qgla) rlvrla
0, Fbxi{jv
Xbpmjlvggl
;, Bcrjvj
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@GDGAJGL JJ
FG[GP EJ[CGO J[OGM
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Fg{gp ej{cgo
Fg{gp cbpgnggl rlvrc mbmxblagprdj cbajgvgl bcilimj
fgl xbpvrm`rdgllzg mbogorjxbpr`gdgl xbp`boglnggl
cbpgnggl fgl {j{vbm krcgj,
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Kilvid $xbpr`gdglxbp`boglnggl*
@gaj mblglaglj mg{gogd
fbeog{j
@gaj mblglaglj mg{gogd
jleog{j
xbp`boglnggl
cgfgp krcgj
`gzgpgl xjlfgdgl
xbp`boglngl
`gzgpgl xjlfgdgl
cgfgp krcgj
7:
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Fg{gp ej{cgo = fg{gp`boglngqgl
Fg{gp ej{cgo nrag fjcgvgcgl fg{gp `boglngqgl cbpgnggl,
@boglngqgl {bjm`gla> vjlacgv xbp`boglnggl
cbpgnggl = fblagl vjlacgv xblfgxgvgllzg
@boglngqgl crpglagl $fbejkjv*>,,,,,
@boglngqgl ob`jdgl ${rpxor{*>,,,,, @boglngqgl {bjm`gla vjfgc `gjc fgogm cbgfggl bcilimj
zgla vjfgc {bjm`gla
08
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G[G[0 EJ[CGO J[OGM$xbpkrcgjgl*
^gcgv
Krcgj0 ogjl
07
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^gcgv
Dgpvg cdg{3 xrlarvgl fgl gajdgl
I`nbcvje g{go> mblzrkjcgl dgpvg fgl xblaborgp
Cb{gl ej{cgo ~gcgv> mblarmxro fgl mblagajdcgl
cbcgzggl rmgv {bkgpg gfjo,
00
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Kgpggajdgl~gcgv
7, Cbkrcrxgl vgdrlgl) `roglgl $mbm`jgzg {gpg djfrx*
0, Cbkrcrxgl djfrx $mbm`jgzg mifgo cbpng*
0;
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Cbgfjogl ej{cgo~gcgv
h Vbpdgfgx xblaborgp>
7, Xbl{zgpgvgl dgqo $ablgx {bvgdrl* gaj {b{bvblagd dgpvg
0, Xbl{zgpgvgl lj{g` zgla `bp`b~g0 mblajcrv nblj{ dgpvg
glvgpg>7)68 {bdjlaag 7)78,
;, Cbmrfgdgl mblrlgjcgl ~gcgv fgogm `blvrc dgpvg gvgr
ljogjlzg
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Cbgfjogl ej{cgo~gcgv
h Vbpdgfgx xblbpjmg>
7, 4 g{lge mbprxgcgl aioilagl zgla xbpor fj`glvr,Aioilagl egcjp fgl mj{cjl mblngfj cbrvgmggl
0, @blvrc `glvrgl) gajdgl mblajcrv cb{b{rgjgl xblbpjmg,
;, ^gcgv = `glvrgl {babpg fgl {bmblvgpg/ rcgl rlvrc`bpxglnglagl mblngfjcgl xblbpjmglzg mgog{
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Cbvbpdgfgl~gcgv{b`gagjgogv ej{cgo
^gcgv $dgpvg cdg{* = gogv ej{cgo zgla g{g{ rlvrc
mbmblrdj cbxbporgl xbm`glarlgl bcilimj,
Nr{vbpr ~gcgv xbpor fj`glvr fblagl gogv0 ej{cgo ogjl fgl
{bmg{g rlvrc mblgmxrla xbo`gagj cbxbporgl rlvrcxbm`glarlgl lbagpg,
05
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Kilvid0gogv0 ej{cgo ogjlzglambm`glvr ~gcgv
[BRM@BP VBVGX
7, Cdgpgn
0, Nj~zgd
;, Egj
6, R{drp
[RM@BP VGCVBVGX
7, Adgljmgd
0, [rod nj~zgd
;, [bfbcgd
6, Qgwe foo
01
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Cdgpgn
Krcgj vglgd Vglgd zgla fjxbpiobdj fgogm xbxbpglagl fgl vjfgc
fj`gdgajcgl cbxgfg vblvbpg/ {b`gojclzgfjmjojclbagpgcgl/ fblagl xbmjojc g{golzgmblar{gdgcgllzg fgl fjcblgcgl cgfgp krcgjvbpvblvr,
04
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Nj~zgd
Krcgj cbxgog) fjpj $xioo vgt*
Fjcblgcgl vbpdgfgx~jmmj zgla vjlaago fgogm lbagpgJ{ogm {b`gagj ngmjlgl vbpdgfgx cb{bogmgvgl mbpbcg fglcbmrfgdgl zgla fjljcmgvj mbpbcg fgogm lbagpg J{ogm
Jlj cbpglg nj~zgd mblajm`glaj cbqgnj`gl ~gcgv iobdipgla J{ogm
0:
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Egj
Xbpiobdgl xbpgla
Dgpvg zgla fjxbpiobdj fgpjxgfg mr{rd fblagl vglxg
xbxbpglagl gvgr cbcbpg{gl,
Jg vbpfjpj fgpjxgfg dgpvg vgc gojd $vglgd* fgl dgpvg gojd${xv, {blngvg fgl ogjl0 dgpvg*
;8
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R{drp
Krcgj jmxipv $vgpje* 7)78
Cil{bx> mrgmgogd `j go-mjvdo
;7
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Adgljmgd
Pgmxg{gl xbxbpglagl
Dgpvg xjdgc ogqgl zgla fjvgqgl iobd vblvbpg J{ogm fjfgogm xbxbpglagl,
;0
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[rodnj~zgd
Xbpojlfrlagl lbagpg~jmmj $revj*
@gaj lbagpg~jmmj zgla pbog `bpgfg fj`gqgd lgrlagl
lbagpg J{ogm fgl vrlfrc fblagl xbpgvrpgl lbagpg J{ogm,
Cgfgp nj~zgd fgl vbmxid xbpojlfrlagl fjxrvr{cglmbogorj xbpnglnjgl,
;;
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I`nbcvje fg{gp ej{cgofgogm krcgj0vbp{b`rv>
7, Cb{vg`jogl bcilimj
0, Xbpvrm`rdgl fgl xbm`glarlgl
;, Cb{gc{gmggl gajdgl
6, Xbprlvrcgl {rm`bp2, Fgcqgd
;6
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Cb{vg`joglbcilimj
Fblagl mbladjlfgpj jleog{j fgl fbeog{j,
Xbogpg{gl nrmogd crvjxgl ~gcgv fgl xbogpg{gl xblbpjmg
~gcgv
Xbogpg{gl fgogm krcgj0 ogjl fgogm crvjxgl fgl gajdgl {xvmglg zgla fjnbog{cgl
;2
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Xbpvrm`rdgl fglxbm`glarlgl
R{gdg mbmblrdj cbxbporgl g{g{/ mbm`gjcj
crgojvj djfrx mbogorj gajdgl zgla gfjo, Gajdgl iobd fjogcrcgl {bkgpg ogla{rla gvgr vjfgc
ogla{rla {xv mbogorj xblzbfjggl `jfgla
xbcbpnggl cbxgfg pgczgv,
Mbladjlfgpj cbeg{gfgl fgogm gajdgl fblagl
mblablgcgl drcrmgl cbgvg{ {rm`bp zgla
vjfgc fjarlgcgl {bkgpg kbcgx
;5
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Cb{gc{gmgglgajdgl
Cb{gc{gmggl rmrm mbojxrvj {borprd pgczgv $J{ogm fgl`rcgl J{ogm*,
Cb{gc{gmggl fgpj {baj xborgla fgl cbmrfgdgl zgla
fj{bfjgcgl iobd lbagpg
Cb{gc{gmggl fgogm xrlarvgl krcgj mboj`gvcgl {bmrgpgczgv zgla mgmxr fgl `bpfg{gpcgl cbmgmxrgl
mbpbcg,
;1
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Xbprlvrcgl{rm`bp
[rm`bp fjxbprlvrccgl cbgpgd zgla `iobd mbljlacgvcgl
cb`gnjcgl fjfrljg fgl gcdjpgv,
Vjfgc fjgajdcgl {bkgpg mbm`g~jp gvgr cbfbcrv
[rm`bp gqgm fjarlgcgl rlvrc cbxbporgl gqgm pgczgv
;4
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Fgcqgd
Mbogdjpcgl pg{g vglaarlangqg` `bp{gmg $egpfr cjegzgd*
mbmjcro xbpglgl mbm`glvr lbagpg fblagl mblzrm`gla
dg{jo krcgj mblajcrv cbmgmxrgl,
;:
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[BCJGLVBPJMG CG[JD GVG[ XBPDGVJGL GLFG
68
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