PAJAK DAN ZAKAT  

Oleh:

Syamsah, T. N.

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Sosial Humaniora: Penelitian Universitas Djuanda vol. 1 no. 01 (Okt. 2010), page 62.
Topik: Pajak; Zakat; Islam

Ketersediaan

Perpustakaan PKPM Nomor Panggil: J130 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Tax is people's contribution to the state pay office which is regulated by law and can be taken with force without any direct reverse service. Zakat (alms giving in Islamic teaching) means to grow, develop, purifY, or clean. According the Islamic legal terminology, zakat refers to giving part of wealth in certain amount and calculation to certain people. As money collection methods, tax and zakat share similarities and differences in their implementation. Tax is a money collecting mechanism to finance the development while the essence and objective of zakat is to distribute wealth to less fortunate people in the Muslim society. However, based on the Decree of Director General of Tax Number Kep-I63/PJ./2003, zakat can be used as a deduction for income taxes. This policy gives comfort to Indonesian Muslim society to implement their religious deed and fulfill their obligation as the state citizen. However, at the same time, this policy also causes confusion among them as whether zakat which is paid as part of a tax meets sharia laws. It was concluded that considering their allocationtargets, there are big differences in the implementation of tax and zakat.

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