Peran dan Fungsi Pemerintah dalam Perspektif Ekonomi Islam: Sintesis Turats dan Kebijakan Fiskal Kontemporer

Wendi Hadi Setyadi; Ichsan Iqbal

doi:10.71456/sur.v5i1.2195

Authors

Wendi Hadi Setyadi* Institut Agama Islam Negeri Pontianak
Ichsan Iqbal Institut Agama Islam Negeri Pontianak

DOI:

https://doi.org/10.71456/sur.v5i1.2195

Keywords:

Al-Hisbah Digital, Inefisiensi Fiskal, Structural Tabdzir, Systems Approach, ZISWAF

Abstract

Penelitian ini bertujuan mendekonstruksi akar inefisiensi fiskal dan stagnasi pendapatan negara melalui sintesis pemikiran ekonomi Islam klasik dan kontemporer. Mengamati realitas makroekonomi Indonesia (2023-2025), terdapat anomali di mana ekspansi Anggaran Pendapatan dan Belanja Negara (APBN) gagal mereduksi ketimpangan akibat inefisiensi birokrasi dan jebakan pendapatan menengah (middle income trap). Penelitian kualitatif ini mengadopsi studi kepustakaan yang diorientasikan pada analisis kebijakan publik. Pisau bedah utama menggunakan Systems Approach Jasser Auda untuk mengevaluasi disfungsi ekosistem anggaran, serta sosiologi ekonomi Ibnu Khaldun guna membedah paradoks rasio pajak. Hasil penelitian menunjukkan bahwa inefisiensi fiskal berakar pada structural tabdzir (kesia-siaan struktural) yang dilegitimasi oleh Indikator Kinerja Utama (IKU) birokrasi yang bias pada serapan administratif (spending-oriented). Sebagai solusi, penelitian ini merekomendasikan komplementaritas instrumen filantropi (ZISWAF) sebagai katup pengaman fiskal guna meringankan beban pajak kelas menengah. Lebih jauh, guna merestorasi fungsi pelindungan kekayaan publik (hifzh al-mal), direkomendasikan pelembagaan Al-Hisbah Digital (pengawasan prediktif) yang mengintegrasikan ekosistem data pengadaan dan perbendaharaan nasional melalui analitik big data dan machine learning.

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