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Sayuti, Muhammad
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Journal : Jurnal Ilmu Syariah dan Hukum

 1 
ANALISIS PERBEDAAN PERLAKUAN ZAKAT DALAM PAJAK (STUDI KOMPARATIF INDONESIA DAN MALAYSIA) Sayuti, Muhammad
Jurnal Ilmu Syariah dan Hukum (JISYAKU) Vol 4 No 1 (2025): Jurnal Ilmu Syariah dan Hukum
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jisyaku.v4i1.7086

Abstract

Zakat and taxes are two very important things in the socio-economic life of society. Zakat is a form of worship that emphasizes the integration between divine aspects and the socio-economic life of society. However, the low awareness of muzaki to pay zakat is one of the reasons for the low national zakat fundraising. In the context of Indonesia and Malaysia, there are differences in the treatment of zakat in taxes. Therefore, this study will analyze differences in the treatment of zakat in taxes between Indonesia and Malaysia. This research uses a comparative study method between Indonesia and Malaysia in the treatment of zakat in tax to provide a clear picture of the differences in the treatment of zakat in tax in Indonesia and Malaysia. The results of the study state that the distribution of zakat in Indonesia and Malaysia, can be used as an income tax deduction with the requirement of a large amount through a recipient agency/institution authorized by the government. Government Regulation (PP) No. 60 of 2010 concerning Zakat or Religious Contributions of a Mandatory Nature that can be Deducted from Gross Income with good coordination between the zakat authority and the tax authority can increase the help of zakat payers (muzakki) and taxpayers so that it is expected that tax and zakat revenues will increase. Some differences in the treatment of zakat in tax in Indonesia there is a collection and distribution of zakat is governed by one body, while in Malaysia the body of collection and distribution of zakat in different responsibilities. The factors that influence the awareness of muzakki to pay zakat include knowledge about zakat, religious factors, social factors, economic factors, regulatory factors, zakat management factors, education factors, environmental factors, perception factors, compliance factors, and service factors. The government and zakat management institutions must pay attention to these factors to increase the awareness of muzakki to pay zakat and the collection of national zakat funds.
Co-Authors Abbas , Firhat Adetia, Dewih Adriansyah, Fery Afif Hakim AGUS WIDODO Ahmad Fauzan Al Farizi, Reza Annisa Indah Pratiwi Antoro*, Agung Dwi Arif, Muhammad Fathul Ariyanda, Iqbal Ariyanto Arnawan Hasibuan Asnawi, A Asran, Asran Azwan, Hasnul Baidhawi Baidhawi Biddinika, M. Kunta Bilaleya, Irda Budi Santosa Budi Santosa Chairunnisa Chairunnisa, Yusfa Cindenia Puspasari Cut Asmaul Husna, Cut Asmaul Cut Ita Zahara, Cut Ita Daud, Meity Delani Desfitri, Eni Dwi Budi Santoso Effendi, Heri Eni Kuswati, Eni Enjoni, Enjoni Fachri, Navifa Fadhilati, Nyak Intan Fahrul Ilham Farizi, Reza Al Fathia, Tasya Fikhri, Aditya Aziz Fince Tinus Waruwu Fithri, Najmi Syarqi Nabilah Fitri Nur Mahmudah Fitri, Alia Kamila Fitriani, Julia Fonna, Tischa Rahayu GN, Tasya Harefa, Yubertinus Harkamsyah Andrianof Hasanah , Noviatun Hasanah, Noviatun Hasibuan, Muhammad Rafif Fadhlurrahman Hasibuan, Muhammad Rafif Fadlurrahman Herman Fithra Ihsan Irfandi Ikhsan, Maulana Indra Saputra Indriati*, Kurnia Iqbal, Teuku Yudhi Irfansyah, Dedi Isa, Arman Ismail, Baharuddin Ismi, Nuzulul Jannah, Cut Miftahul Jannah, Jauza Raudhatul Jauhari, Noviatoni Julia Fitriany, Julia Kamis, Arasinah Karimah, Nadia Keumalasari, Dewi Khairiyah, Hasanatul Khairunnisa Khairunnisa Khairunnisa Z Kurniawan, Dicky Kusumastuti, Dyah La Ode Sahara Lumban Gaol*, Edward H S M, Wizar Putri Magfirah, Sulfia Mardiati Mardiati Mariyudi Mariyudi Mariyudi, M Marup, Yasin Melisa Suardi Millizia, Anna Moh Abdul Kholiq Hasan Muchlas Muchlas Muhamad Agus Sriyono Muhammad Daud Muhammad Ikhlas Muhammad Kunta Biddinika Muhammad Luthfi Rasyid Muhammad Mukhtar Muhammad Yusuf Muhammad Zakaria Muhammad, M Muna, Zurratul Munirul Ula Murdani Murdani, Murdani Murni Astuti Nabiilah, Anis En Nashirah, Arini Nibras K. Laya Niode, Alim Nora Maulina, Nora novalia, vera Noviana Zara Nur Fardian, Nur Nurdin Nurdin Nurohman, Ahmad Ridho Nurul Afni Nurul Islami, Nurul Octikharisma, Aliffia Yusti Okta Andrica Putra Opwora, Meshack Paslima, Fikri Pazri, Sobar Putra, Reza Putri, Adelia Putri, Baluqia Iskandar Qurratu Aini, Nyak Rahmia Dewi, Rahmia Raihan, Muhammad Riza Wirawan, Riza Rizal, Muhammad Ifani Syarkawi Rizaldy, Muhammad Bayu Rizka, Adi Rizky Almunadiansyah Rohi, Vera Ira Maya Roid, Fahrian Rokhmah, Na'ilir Sahputri, Juwita Said, Badra Hasana Salsabila, Salsabila Sarah Rahmayani Siregar Sawitri, Harvina Shifani, Nadya Siregar, Resmi Rumenta Siregar, Widyana Verawaty Sofia, Rizka Sri Rahayu , Mulyati SRI SUKMAWATI ZAINUDIN Sri Yenny Pateda Steffany Suhartono Sukma, Cahaya Jelita Suparmin Fathan Suprap, Suprap Susanto, Harry Agus Syahruddin Syahruddin Syamsul Bahri Syarkawi Rizal, Muhammad Ifani Syarkawi, Muhammad Ifani Syarkawi, Muhammad Iffani Taha, Siswatiana R. Taib, Nurifan Taufiq Taufiq Teuku Ilhami Surya Akbar Tito Topik, Muhammad Mimbar Tri Kuat, Tri Triana, N Neni Umar, Dion Saputra Usman, Robby Verawaty Siregar, Widyana Wadiyo Wadiyo Wahyuni, Hendra Wahyuni, Rita Widya Sari Widya Sastika Wiraseptya, Tedy Wizar Putri Mellaratna Yuziani Yuziani, Yuziani Zainal, Muhammad Rahmad