Karya Ilmiah

DISERTASI (245) - Prinsip Kemaslahatan Dalam Peraturan Zakat Sebagai Pengurang Pajak Penghasilan

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The legal issues this dissertation analyzed relate to the principle of benefit in the
zakat regulation as a deduction of income tax. The Muslim community has been
burdened with the obligation to pay zakat, then as a citizen also has obligations
as a taxpayer. This is a double charge. The focus of the problem in this study is
the philosophical basis of the zakat regulations as a deduction of income tax and
zakat determination policy as a deduction of income tax.This dissertation is a
normative legal research. In this normative legal research, researchers use the
approach of statute approach, conceptual approach, comparative approach and
case approach.The results of this study is the philosophical basis of zakat
income tax deductions and the existence of concept changes in the Law of Zakat
and Tax Law. The concept relating to zakat, which previously was zakat can
reduce taxable income, converted into zakat as income tax deduction. Payment
of zakat and taxes is a double charge. Muslim societies have been burdened with
the obligation to pay zakat, then as citizens also have obligations as taxpayers.
On the one hand get sanctions from God if they fail to pay zakat, and on the
other hand the state sanctions if they do not pay tax obligations. This is not in
accordance with the principle of benefit. The second novelty, there are changes
in concepts in the Zakat Law and the Taxation Law. The concept related to
zakat, which previously was zakat can reduce taxable income, is converted into
zakat as a deduction of income tax. Changes to the concept in the Article on
Taxation Law, relating to citizens who fall into the category of Mustahik
(People who are entitled to receive zakat), there are no rules regarding mustahik
which are exempted as taxpayers. Zakat that can be deducted is all zakat
payments, not only zakat on income alone. (All zakat nominal paid by
muzakki). The next novelty is about the importance of zakat and taxes managed
simultaneously, later there will be the same database between zakat and
taxpayers. Citizens who fall into the category of taxpayers are equated with
nishab from compulsory zakat / muzakki.

Keyword: Maslahat, Zakat, Tax, Zakat as a deduction from Income Tax
rates.

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Ketersediaan

031317017332

245

Ruang Disertasi

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

245

Penerbit

Surabaya : Fakultas Hukum Unair., 2019

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM ISLAM --ZAKAT

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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