PROSPEK INTEGRASI ZAKAT DENGAN PAJAK

Authors

  • Endang Rumaningsih IAIN Walisongo Semarang

DOI:

https://doi.org/10.21580/economica.2010.1.2.839

Keywords:

charity, taxes, integration, welfare

Abstract

The integration between zakat with a tax is an idea that never disappears from the discourse of Islamic legal thought in Indonesia. The idea never appeared in the 1990s era was always warm when discussing efforts to the benefit and welfare of the community. Zakat and taxes have similar agenda so that efforts to unify both is very possible. In general, understanding of charity as God command and taxation as the state’s is still very strong orders. Merging these two elements for some people viewed as a strong relation (the relation between religion and state), even though Indonesia is not a nation built on the basis of religion. The imposition of taxes for Muslims is seen as an additional burden of ‘burdensome’. Taxes are regulated by the state and have the force of law. Its sanctions are always carried out by residents. While the charity which is commanded by God, the sanctions will be conducted later. So some Muslims bring to notice taxes rather than zakat, and sometimes zakat is not considered important. The dialogue to integrate zakat with the tax still requires a long process, because this issue is not only on philosophical terrain but also on the technical level. This study examines some possible merging of zakat and taxation as an instrument to build a prosperous and equitable society.

Downloads

Download data is not yet available.

References

Ali Sakti, Kegagalan Ekonomi Global, Republika, 14 Maret 2002

Heri Sudarsono, Bank dan Lembaga Keuangan Syariah, Deskirpsi dan Iluastrasi, Yogyakarta: Ekonisia, Cet. II. 2004

Imam al-Mawardi, (2000), al-Ahkam al-Sulthaniyyah, Prinsip-prinsip Penyelenggaraan Negara Islam, (terjamah : Fadhli Bahri), Jakarta: Darul Falah.

M. Ali Hasan, (2006), Zakat dan Infaq, Salah Satu Solusi Mengatasi Problema Sosial di Indonesia, Jakarta: Kencana.

M. Arif Mufraini,(2006), Akuntansi Manajemen Zakat, Mengomunikasikan Kesadaran dan Membangun Jaringan. Jakarta: Kencana.

M. Dawam Rahardjo. (2003), Perspektif Deklarasi Makkah menuju Ekonomi Islam, Bandung: Mizan.

Majid Ali Khan, (1983), Muhammad The Final Messenger: Lahore: Sh. Muhammad Ashraf Publisher.

Mohammad Daud Ali, (1988), Sistem Ekonomi Islam: Zakat dan Wakaf, Jakarta: UI Press.

Muhammad Akram Khan, (1989), Economic Teachings of Prophet Muhammad: A Select Anthology of Hadith Literature on Economics, Islamabad: Interational Institute of Islamic Economics.

Muhammad, (2004), Dasar-dasar Keuangan Islami, Yogyakarta: Ekonisia.

Nuruddin Muhammad Ali, (2006), Zakat sebagai Instrumen dalam Kebijakan Fiskal, Jakarta: PT Raja Grafindo Persada.

Sayyid Sabiq, (1983), Fiqh al-Sunnah, Juz I. Beirut: Dar al-Fikr.

Qardawi, Yusuf, (1999), al-Siyasah al-Shar‘iyyah (Pedoman Bernegara Menurut Perspektif Islam, terjamah : Kathur Suhardi), Jakarta: Pustaka al-Kautsar.

Qardawi, Yusuf. (2007). Hukum Zakat. Bogor: Litera Antar Nusa.

Downloads

Published

2016-05-18

Issue

Section

Articles

Similar Articles

<< < 1 2 3 

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