Umi Zulfa(1*)

(1) Institut Agama Islam Imam Ghozali (IAIIG), Indonesia
(*) Corresponding Author


School levy is a concept that can be used as an alternative model which is applied in education funding management practices, particularly in searching for additional sources of financing education. The basic concept of school levy is financing of school education supported by property taxes. Property tax is the property tax paid by people who have a relative excess/wealth. These people, in Islam belong to the group of people who are obliged to pay zakat. The core of school levy is funded by the public school which is in Islam, similar to the financing of education taken from the people in the form of the potential payment of zakat, infak, sadakah, waqf (Ziswa) and the like. Applying school levy model helps the education funding issues that still have not been sufficiently overcome yet by empowering Muslims which basically has Ziswa concept. If this concept is managed properly, it will be an abundant source of education funding and be available continuously.


School levy; Education Financing; Ziswa

Full Text:



Agustianto. 2010. “Wakaf Uang dan Peningkatan Kesejahteraan Umat”. Tersedia dalam:

Al Jawi, M. Shiddiq. 2008. “Pembiayaan Pendidikan dalam Islam”, tersedia dalam: (diunduh tanggal 1 februari 2011)

Al Mahalli, Imam Jamaludin, dan As Suyuti, Imam Jalaludin. 2003. Tafsir Jalalain Berikut Asbabun Nuzũl. Jilid 1.

Asy’ari. 2009. “Pemberdayaan Harta Wakaf dan Peningkatan Ekonomi Umat (Tawaran Model Pemberdayaan Harta Wakaf di Kecamatan Ampek Angkek dan IV Koto di Kabupaten Agam)”, Makalah. The 9 th Annual Conference On Islamic Studies (ACIS), Surakarta, 2-5 Nopember 2009.

Cohn, Elchanan. 1979. The Economic of Education. Billinger Publishing Company Cambridge Massachussetts.

Cagnetti, Linda. 2009. School Levies, Informed Voter Are Better’s Votter. Here’s to primer to Help You. loc_school_levies.html

Departemen Agama RI. 2009. Al Qur’an dan Tafsirnya (Edisi Yang Disempurnakan), Jakarta: Departemen Agama RI.

Fatah, Nanang. 2000. Ekonomi dan Pembiayaan Pendidikan, Bandung: Rosdakarya.

Gaffar, M. Fakry. 2009. “Pembiayaan Pendidikan Nasional”, Handout Perkuliahan Pembiayaan Pendidikan PPS Program Doktor Administrasi Pendidikan Universitas Pendidikan Indonesia.

--------, 2009. “Ekonomi Pendidikan”, Handout Perkuliahan Pembiayaan Pendidikan PPS Program Doktor Administrasi Pendidikan Universitas Pendidikan Indonesia.

Karim. 2010. “Sejarah Perkembangan Wakaf”, 18 Juni 2010, tersedia dalam: (diunduh 12 Maret 2011).

Karti, Surono. 2012. Perbedaan Zakat, Infak dan Shodaqah.

Kranz, Cindi. 2009. “Schools Levy Activist Compete to Attention Enquirer Staff Writer” dalam “School Levy Activists Compete for Attention”, Sunday, September 26, 2004, 2004/09/26/loc_schoollevies26.html 16 April 2009, School Levy ).

NN. 2009. “Perbedaan Pendidikan di Rusia dan Amerika”, Tersedia dalam : (diunduh tanggal 1 Februari 2011).

NN. 2008. “State School Levies Credit”, Wisconsin Department of Revenue Division of Research and Policy December 3, tersedia dalam: 2008 http://www.revenue. (diunduh tanggal 1 Februari 2011).

Shihab, M. Quraish. 2004. Tafsir Al Mishbah. Pesan, Kesan dan Keserasian Al Qur’an, volume 5, Jakarta: Lentera Hati.

Washington State Department of Revenue, (tt), “State School levy Property Tax”,tersedia dalam: (diunduh tanggal 1 Februari 2011).



  • There are currently no refbacks.

Editorial Office:

Faculty of Tarbiyah and Teacher Training

Jalan A.H. Nasution No. 105, Cibiru

Bandung, Jawa Barat, Indonesia, 40614

Phone: 022- 7802276


 Creative Commons License

Jurnal Pendidikan Islam by is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats