Distributive Justice in the Indonesian Ulema Council (MUI)’s Fatwa No. 2 of 2025 on Fair Taxation: Perspectives of Amartya Sen's Capability Theory and Islamic Fiscal Politics
DOI:
https://doi.org/10.54298/ijith.v5i2.1128Keywords:
distributive justice, just taxation, MUI fatwa, Islamic fiscal politicsAbstract
The Fatwa of the Indonesian Ulema Council (MUI) No. 2/MUNAS XI/MUI/2025, so-called MUI’s Fatwa No.2 of 2025 on Fair Taxation, is a religious response to public grievances over burdensome tax collection, such as the repeated increase of land and building tax. This article argues that the fatwa can be read as an instrument of distributive justice through two theoretical lenses: Amartya Sen's capability approach and Islamic fiscal politics (al-siyasah al-maliyah). Using normative-qualitative analysis of the fatwa text combined with a review of relevant academic literature, the study finds that several provisions of the fatwa align with Sen's notion of substantive freedom and a basic capability threshold, particularly through the ability-to-pay principle tied to the zakat -nisab, exemption of primary needs from taxation, and prohibition of repeated taxation on non-commercial dwellings. From the perspective of Islamic fiscal politics, the fatwa affirms tax as a subsidiary instrument permissible only after optimization of state wealth, and demands trustworthiness (amanah), transparency, and public benefit (maslahah 'ammah) in its management. The article concludes that the fatwa can be read as an attempt to connect classical fiqh norms with contemporary distributive justice discourse, although its reach depends on the state's willingness to adopt its recommendations into formal tax policy.
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