Islamic economic system is devided of three sectors namely sector of public, private sector and social justice. In the public sector is usually called fiscal policy, with a revenue source of three is taxes of the muslims, non-muslims and common source. Althought there is one of instrument of state opinion can be applied in Indonesia when the golden age of Islam is land tax (kharaj) for all of muslims or non-muslims. Abu Yusuf is a thinker of Muslim economists during the golden age of Caliph Harun al Rashid, with the publication of his phenomenal book al-Kharaj as an administrative guide in managing the good and true baitul mal to achieve the welfare of the people. It needs to be reviewed, to see how relevant his concept of al-kharaj for today. Finally, this article provides an offer with five concepts of al-kharaj Abu Yusuf which allows applicable in the country of Indonesia namely tax rates muqosamah, selfassessment system, tax collection based on soil fertility, usyur as customs, intensification of tax management and intensification of tax supervision.