MENIMBANG PEMIKIRAN MASDAR FARID MAS'UDI TENTANG DOUBLE TAXS (ZAKAT DAN PAJAK)

Authors

  • Taufiq Hidayat IAIN Walisongo Semarang

DOI:

https://doi.org/10.21580/economica.2013.4.2.780

Keywords:

zakat, pajak

Abstract

The revenue sources of Country  in the early days of Islam, such as zakat and taxes they are jizyah, kharaj, max (customs), and 'usyr (export-import customs) and also ghanimah and fai' (spoils of war and confiscated items). For Muslims in Indonesia,in addition they have to pay taxes to the state that include property tax,commercial goods tax, goods consumption tax, fiscal when traveling abroad, income tax, etc., they also have to pay zakat that include zakat fitrah and zakat property. Thus, Indonesian Muslims have to bear double taxs, they are taxation and zakat. This academic anxiety felt by one of the Indonesian Muslim intellectual, Masdar Farid Mas'udi. Departing from that academic anxiety Masdar then pour his fresh ideas and even controversial, especially on the issue of double taxs.

Downloads

Download data is not yet available.

References

Ash-Shiddieqy, Hasbi, Pedoman Zakat, Jakarta: Bulan Bintang, 1984.

Gusfahmi, Pajak Menurut Syariah, Jakarta: PT. RajaGrafindo Persada, 2007.

Mas’udi, Masdar Farid, "Zakat: Etika Pajak dan Belanja Negara Untuk Rakyat", Makalah pada Seminar Nasional Reformasi Pengelolaan Pajak dan Zakat: Peluang dan Tantangan Terkini, Program Studi Keuangan Islam Fakultas Syari'ah UIN Sunan Kalijaga Yogyakarta, 18 September 2006.

_______, Agama Keadilan Risalah Zakat (Pajak) dalam Islam, Jakarta: Pustaka Firdaus, 1991.

Qardawi, Yusuf, Hukum Zakat, terj. Salman Harun, Didin Hafidhuddin, Hasanuddin, Bogor: Pustaka Litera AntarNusa, 2007.

Syalthut, Mahmud, Min Taujihat al-Islam, cet. II, Kairo: Dar al-Ma'arif, 1972.

Undang-undang No. 17 Tahun 2000 tentang Pajak Penghasilan (PPh)

Undang-undang No. 18 Tahun 2000 tentang Pajak Pertambahan Nilai (PPN)

Wahid, Abdurrahman, “Kata Pengantar” dalam Masdar Farid Mas’udi, Agama Keadilan Risalah Zakat (Pajak) dalam Islam, Jakarta: Pustaka Firdaus, 1991.

www.business news.com.

Downloads

Published

2013-10-31

Issue

Section

Articles

Similar Articles

<< < 1 2 

You may also start an advanced similarity search for this article.