INTEGRASI PAJAK DAN ZAKAT SEBAGAI SUMBER PEMBIAYAAN PEMBANGUNAN NASIONAL

Authors

  • Nur Hadiyati Program Pascasarjana Fakultas Hukum Universitas Indonesia

Keywords:

Tax, Zakat, Finance, Development

Abstract

The state in carrying out his duties to achieve public welfare requires the costs described in the budget of state income and expenditure (APBN). Taxes are Indonesia's largest source of revenue, but currently have decreased. The government is aware of the potential of zakat as a source of national development financing. Then the idea emerged to integrate tax and zakat withdrawal. This study aims to provide an understanding regarding the formulation of the integration of tax and zakat starting from definition of tax and zakat, the use of tax and zakat, the institutional structure that is authorized to collect tax and zakat. The method used in this journal is normative legal research with primary and secondary legal material sources. There are three models with regard to the integration of zakat and taxes offered: (1) zakat and tax payments are two different things and cannot be put together; (2) the payment of zakat releases the obligation to pay taxes; and (3) zakat payments provide a reduction in the burden of tax payments. Integration of tax and zakat requires in-depth study.

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References

Buku

Abdurrahman Wahid, Islam Kosmopolitan: Nilai-nilai Indonesia dan Transformasi Kebudayaan, The Wahid Institute, Jakarta: 2007.

Edy suprianto, Hukum Pajak Indonesia, Yogyakarta: Graha Ilmu , 2014.

Sony Devano dan Siti Kurnia Rahayu, Perpajakan: Konsep, Teori, Isu. Kencana, Jakarta: 2006.

Jurnal

A. Muchaddam Fahham, “Paradigma Baru Pengelolaan Zakat diIndonesia”, Jurnal Info Singkat Kesejahteraan Sosial. No.19, Vol.3.

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Zusiana Elly Triantini, “Integrasi Hukum Pajak Dan Zakat Di Indonesia Telaah Terhadap Pemikiran Masdar Farid Mas’udi”, Jurnal Al Ahkam. No. 23, Vol.23, 2012.

Sumber Lainnya

Dickson, “Agama-Agama di Indonesia”, http://ilmupengetahuanumum.com/agama-agama-di-indonesia/, (Diakses pada 15/4/2018)

Republika, “Ini Alasan Pemeirntah Pungut Langsung Zakat Gaji PNS Muslim”, http://nasional.republika.co.id/berita/nasional/news-analysis/18/02/08/p3t4ig415-ini- alasan-pemerintah-pungut-langsung-zakat-gaji-pns-muslim (Diakses pada 15/4/2018)

Septian Deny, “Sri Mulyani Ingin Zakat Dikelola seperti Pajak”, 2017 http://bisnis.liputan6.com/read/3068350/sri-mulyani-ingin-zakat-dikelola-sepertipajak, (Diakses pada 15/4/2018)

Serambi News, "Pajak Sumber APBN Terbesar",2017, http://aceh.tribunnews.com/2017/08/12/pajak-sumber-apbn-terbesar, (Diakses pada 15/4/2018)

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Published

2020-04-15

How to Cite

Hadiyati, N. (2020). INTEGRASI PAJAK DAN ZAKAT SEBAGAI SUMBER PEMBIAYAAN PEMBANGUNAN NASIONAL. Legality : Jurnal Ilmiah Hukum, 26(2), 178–189. Retrieved from https://ejournal.umm.ac.id/index.php/legality/article/view/7777

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Section

Journal's Articles