Government policy on zakat and tax in Indonesia

Hasan, Sudirman (2015) Government policy on zakat and tax in Indonesia. Ahkam, 15 (1). pp. 1-14. ISSN 2407-8646

This is the latest version of this item.

[img] Text (Full text)
government.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.

Download (304kB)
Full text available at: http://journal.uinjkt.ac.id/index.php/ahkam/articl...

Abstract

Abstract. Government Policy on Zakat and Tax in Indonesia. New Order Government tends to consider as zakat and tax liabilities are different. There is an exciting development in the era of reform with the passage of Act No. 38 of 1999 on the Management of Zakat and converted into Act 23 of 2011. It seems that the government has to have the desire to accommodate the charity as potential aspects to reduce taxes. Moreover, the idea of integrating the zakat and taxes in one more incentive system sounded. If this is true, the government may implement two points of maqâshid al-syarî’ah, namely hifzh al-dîn and hifzh al-mâl.

Pemerintahan Orde Baru cenderung mempertimbangkan zakat dan pajak sebagai kewajiban yang berbeda. Ada perkembangan menarik di era reformasi dengan disahkannya Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan Zakat dan diubah menjadi UndangUndang No.23 tahun 2011. Nampaknya pemerintah telah memiliki keinginan untuk mengakomodasi zakat sebagai aspek potensial untuk mengurangi pajak. Selain itu, gagasan untuk mengintegrasikan zakat dan pajak dalam satu sistem semakin gencar didengungkan. Jika hal ini terwujud, pemerintah dapat mengimplementasikan dua poin dari maqâshid al-syarî’ah, yaitu hifzh al-dîn dan hifzh al-mâl.

Item Type: Journal Article
Keywords: zakat; tax; maqâshid al-syarî’ah
Subjects: 18 LAW AND LEGAL STUDIES > 1801 Law > 180127 Mu'amalah (Islamic Commercial & Contract Law) > 18012715 al-Waqf
18 LAW AND LEGAL STUDIES > 1801 Law > 180127 Mu'amalah (Islamic Commercial & Contract Law) > 18012728 Jizya, Kharaj, 'Ushr, Pajak (Tax)
Divisions: Faculty of Sharia and Law > Department al-Ahwal al-Syakhshiyyah
Depositing User: Sudirman Hasan
Date Deposited: 09 Feb 2017 11:36

Downloads

Downloads per month over past year

Origin of downloads

Available Versions of this Item

Actions (login required)

View Item View Item