INTEGRATED MANAGEMENT OF ZAKAT AND TAXATION FOR REVITALIZING BAYT AL-MĀL: A Comparative Study of 'One-Gate System' Models in Indonesia and Malaysia

Mahmudi, Zaenul ORCID: https://orcid.org/0000-0002-5452-039X, Arfan, Abbas ORCID: https://orcid.org/0000-0003-4469-924X, Kadarisman, Ali ORCID: https://orcid.org/0009-0003-5509-7452, Syahriana, Nur Alfy and Suyurno, Salahudin (2025) INTEGRATED MANAGEMENT OF ZAKAT AND TAXATION FOR REVITALIZING BAYT AL-MĀL: A Comparative Study of 'One-Gate System' Models in Indonesia and Malaysia. Jurisdictie: Jurnal Hukum dan Syariah Vol. 16 No.2 Tahun 2025, 16 (2). pp. 515-550. ISSN 2528-3383

Text Integrated Management of Zakat and Tax.pdf Download (767kB)

Abstract

Indonesia and Malaysia administer two distinct forms of philanthropy: zakat and taxes. Indonesia mandates this separation to the National Zakat Board and the Directorate General of Taxes. In contrast, Malaysia mandates it to the Inland Revenue Board of Malaysia and zakat-collecting institutions. However, this separation of management disregards modern organisational principles that emphasise performance effectiveness. This research constitutes a normative legal study that employs comparative and historical approaches to examine the implementation of zakat and tax regulations in Indonesia and Malaysia, based on the institution of
Bayt al-Māl and the administrators of zakat and taxes as state revenue, as implemented during the time of the Prophet Muhammad and subsequent caliphs. The research findings indicate that, based on systems theory and maqāṣid alsharī`ah, the management of zakat and taxes should be conducted within a unified system of management by integrating various subsystems, comprising zakat, taxes, and customs, as well as the state budget, within a single organisation of the Ministry of Finance. Zakat and taxes must be interpreted in accordance with contemporary interpretations of the Qur'an. This research contributes to the unification and development of zakat and tax subjects and objects to establish an effective and efficient management system that aligns with socio-economic developments and contemporary needs.

Item Type:	Journal Article
Keywords:	mu`āmalah māliyyah, zakat, taxes, maqāṣid al-sharī`ah, bayt al-mā
Subjects:	18 LAW AND LEGAL STUDIES > 1801 Law > 180127 Mu'amalah (Islamic Commercial & Contract Law) > 18012728 Jizya, Kharaj, 'Ushr, Pajak (Tax)
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Zaenul Mahmudi
Date Deposited:	28 Jan 2026 14:17

Downloads

Origin of downloads

Actions (login required)

View Item