Zakat vis to vis Pajak sebagai lembaga keuangan publik

Abstrak

Tax and zakat is one of the instruments of public finance institutions that are inseparable in the fulfillment of obligations both in the life of the state and religion. In the struggle of Islamic economic law in Indonesia, synergy or integration between zakat and tax is a new conversation which over the last few years has become more frequently discussed and discussed both in terms of positive law and Islamic law. From the economic side, taxes and zakat are not much different, but the theological side is clearly not the same. Zakat is a form of worship that is a form of worship involving property (maliyah) in it while taxes are purely economic value. The most crucial difference lies in the basis of zalcat management which is considered to have elements different from the tax. In the related formulation of the relationship between zakat and taxes there are at least three discourses available, namely: a) Zakah is tax; which was stated by Fazlul Rahman; 2) tax is zakat; expressed by Masdar F. Mas'udi; and 3) non-zakah tax and vice versa; delivered by Yusuf Qaradawi, all of which have logical and academically acceptable reasons.