Problematika Zakat dan Pajak di Indonesia
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In Islamic literature the etymological definition of zakat is clean, holy, blessing, growing, benefiting, and developing. This means that every property that is issued zakat will be clean, grow, bless, and develop. This is in accordance with the word of Allah SWT in QS. Ar-Rum (30) verse 39 and QS. At-Taubah (9) verse 103. Meanwhile, tax comes from the word al-dharibah which etymologically means burden. Sometimes it means al-jizyah, which means land tax (tribute), which is handed over by an expert dzimmah (a person who remains in disbelief, but submits to the rules of Islamic government) to the Islamic government. This is in accordance with the word of Allah SWT in Surah at-Taubah (9) verse 29. Zakat and taxes are both obligations related to assets. But in Indonesia, zakat and taxes still have many unsolved problems. From the 2019 data, the collection of zakat reached 290 billion, while taxes reached more than 1.3 trillion. If the potential for zakat is greater than the tax, which is 217 trillion, the government must be present in the management of zakat. Apart from that, the government should also impose administrative and social sanctions for Muslims who do not pay their zakat to official institutions appointed by the government, namely BAZNAS and LAZ.
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Main Article Content
Abstract
In Islamic literature the etymological definition of zakat is clean, holy, blessing, growing, benefiting, and developing. This means that every property that is issued zakat will be clean, grow, bless, and develop. This is in accordance with the word of Allah SWT in QS. Ar-Rum (30) verse 39 and QS. At-Taubah (9) verse 103. Meanwhile, tax comes from the word al-dharibah which etymologically means burden. Sometimes it means al-jizyah, which means land tax (tribute), which is handed over by an expert dzimmah (a person who remains in disbelief, but submits to the rules of Islamic government) to the Islamic government. This is in accordance with the word of Allah SWT in Surah at-Taubah (9) verse 29. Zakat and taxes are both obligations related to assets. But in Indonesia, zakat and taxes still have many unsolved problems. From the 2019 data, the collection of zakat reached 290 billion, while taxes reached more than 1.3 trillion. If the potential for zakat is greater than the tax, which is 217 trillion, the government must be present in the management of zakat. Apart from that, the government should also impose administrative and social sanctions for Muslims who do not pay their zakat to official institutions appointed by the government, namely BAZNAS and LAZ.