ZAKAT VS PAJAK: STUDI PERBANDINGAN DI BEBERAPA NEGARA MUSLIM

Abstract

This article aims to reveal the relationship between zakat and taxes
in some Muslim countries. In the early days of Islam, an obligation
imposed on the Muslim zakat was collected only managed by the State.
However, over the time, and increased state spending needs, then in
addition to zakat, Muslims are also burdened with dharibah (tax) to
cover the budget deficit. This article is produced from the literature
from a variety of sources with inductive method. Results of the study
found that the relationship between zakat and taxation in Saudi Arabia,
Malaysia and Indonesia had a significant difference. Saudi Arabia
enforces a single obligation means Muslim citizens who already pay
zakat is not obligated to pay taxes. When Malaysia imposed a charity
as a tax deduction if the charity paid out in the institution’s official
charity. While Indonesia imposed a system of tax deduction in the
sense, zakat which has been paid residents can reduce taxable income.