INCOME TAX AND ZAKAT: A QUR'ANIC AND LEGAL PERSPECTIVE AND IT'S EFFECT ON STATE REVENUE


Neneng Hartati(1*), Vinna Sri Yuniarti(2)

(1) Manajemen Keuangan Syariah, UIN Sunan Gunung Djati Bandung, Indonesia
(2) Hukum Ekonomi Syariah, UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract


This study aims to identify and describe the Qur'anic perspective on Income Tax and Zakat; know and describe the Perspective of Law Number 36 of 2008 concerning Income Tax; and know and describe the effect of tax on income and zakat on state revenue quantitatively. This research uses descriptive method with qualitative and quantitative approaches. This research was conducted at the Office of the Director General of Taxes Regional Office and National Amil Zakat Agency Bandung City and Sumedang Regency, with interview data collection techniques, and secondary data, namely data obtained from data processing from related agencies. The data analysis technique used is a qualitative approach with data triangulation and a quantitative approach with statistical analysis in the form of multiple regression. The results showed that first, based on the Qur'an, zakat is part of the fourth pillar of Islam. The relationship that occurs because of zakat is not only the relationship of Habluminallah but also the relationship of Habluminannash; second, the perspective of Law No. 36 of 2008 concerning Income Tax is part of the state tax, where the tax is used for the benefit of the state. Third, based on quantitative results obtained income tax and zakat funds affect state revenue with an influence contribution of 94.9% while the remaining 5.1% is influenced by other factors.

Keywords


Income Tax; State Revenue; Zakat

Full Text:

PDF

References


Andriono, A., & Hidayatulloh, A. (2020). Determinan Kepatuhan Wajib Pajak Muslim untuk Membayarkan Pajak. Kompartemen: Jurnal Ilmiah Akuntansi, 18(2).

Asnaini. (2008). Zakat Produktif dalam Perspektif Hukum Islam. Yogyakarta.

Chotib, F. A. (2018). PERLAKUAN PERPAJAKAN ATAS PENGHASILAN BERUPA BANTUAN ATAU SUMBANGAN DAN HIBAH. Simposium Nasional Keuangan Negara, 1(1), 179–196.

Djuanda, G. (2006). Pelaporan Pajak Penghasilan. Gramedia Pustaka Utama.

Fajarudin, I. (2019). Kontribusi Zakat Sebagai Pendapatan Negara Dan Instrumen Penerimaan Pajak (Studi Interpretif). 2(1), 14.

Kartika, E. (2006). Pedoman Pengelolaan Zakat. UNNES Press.

Mamahit, R. Y., Sabijono, H., & Walandouw, S. K. (2020). ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO. GOING CONCERN. JURNAL RISET AKUNTANSI, 15(2), 77–82.

Mardiasmo. (2010). Perpajakan. Penerbit Andi.

Nafiah, R., & Faih, A. (2019). Analisis Transaksi Financial Technology (Fintech) Syariah dalam Perspektif Maqashid Syariah. IQTISHADIA: Jurnal Ekonomi & Perbankan Syariah, 6(2), 167. https://doi.org/10.19105/iqtishadia.v6i2.2479

Purwanti, D. (2020). Pengaruh Zakat, Infak, dan Sedekah terhadap Pertumbuhan Ekonomi Indonesia. Jurnal Ilmiah Ekonomi Islam, 6(1), 101. https://doi.org/10.29040/jiei.v6i1.896

Resmi, S. (2009). Perpajakan: Teori dan Kasus. Salemba Empat.

Rofiq, A. (2004). Fiqh Kontekastual: Dari Normatif ke Pemaknaan Sosial. Pustaka Pelajar.

Safitri, W., Pratama, A. A. N., & Ratno, F. A. (2021). Pengaruh Zakat Infak Sedekah, Ekspor dan Konsumsi Rumah Tangga terhadap Pertumbuhan Ekonomi Indonesia Tahun 2015-2019. 10.

Saprida, S. (2021). Sosialisasi Pengenalan Zakat Fitrah Terhadap Santriwati Pondok Pesantren Madinatul Quran Desa Betung Ogan Ilir. 1(2), 1–12.

Sibarani, P., & Tarigan, T. M. (2018). Pajak Penghasilan Indonesia. Penerbit Andi.

Wulandari, R. (2015). FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA. 1, 20.




DOI: https://doi.org/10.15575/fjsfm.v4i2.31207

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Neneng Hartati, Vinna Sri Yuniarti

 
 
 Lisensi Creative Commons