ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION
Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the...
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Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
2015-06-01
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doaj-e0f9eeee521147d79ed104dfa91476182020-11-25T02:36:35ZengInstitut Agama Islam Negeri (IAIN) Sultan Amai GorontaloAl-Ulum1412-05342442-82132015-06-011524356ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATIONMustofa 0Khoirul Fata1IAIN SULTAN AMAI GORONTALOIAIN SULTAN AMAI GORONTALODualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat.http://journal.iaingorontalo.ac.id/index.php/au/article/view/295ZakattaxSynergyOptimize |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Mustofa Khoirul Fata |
spellingShingle |
Mustofa Khoirul Fata ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION Al-Ulum Zakat tax Synergy Optimize |
author_facet |
Mustofa Khoirul Fata |
author_sort |
Mustofa |
title |
ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION |
title_short |
ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION |
title_full |
ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION |
title_fullStr |
ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION |
title_full_unstemmed |
ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION |
title_sort |
zakat and tax; from the synergy to optimization |
publisher |
Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo |
series |
Al-Ulum |
issn |
1412-0534 2442-8213 |
publishDate |
2015-06-01 |
description |
Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat. |
topic |
Zakat tax Synergy Optimize |
url |
http://journal.iaingorontalo.ac.id/index.php/au/article/view/295 |
work_keys_str_mv |
AT mustofa zakatandtaxfromthesynergytooptimization AT khoirulfata zakatandtaxfromthesynergytooptimization |
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