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Sendy Nova Erlangga Putra
Universitas Nahdlatul Ulama Sunan Giri
Economics, Econometrics & Finance Engineering Social Sciences

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Eksistensi Zakat Dalam Sistem Perpajakan Indonesia: Analisis Hukum Positif dan Fiqh Muamalah Ana Mar'atus Safitri; Lailatul Isrokiyah; Eko Arief Cahyono; Siska Putri Aprillia; Ratih Tri Oktaviana Sari; Laila Nurul Hidayah; Rachmatika Aghitsni; M Iqbal Maulana; Sendy Nova Erlangga Putra
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.341

Abstract

Purpose: The purpose of this study is to analyze the existence of zakat within the Indonesian taxation system through the perspectives of positive law and fiqh muamalah, as well as to assess the relationship between the two within the framework of legal certainty and social justice. Method: The research method used is normative legal research with a library approach, employing statutory, conceptual, comparative, and historical approaches. Finding: Indonesian positive law recognizes zakat as a deduction from taxable income when it is paid through authorized zakat institutions. In fiqh muamalah, zakat and tax are distinct obligations but share the same objective, namely to realize public welfare and social justice. The recognition of zakat within the taxation system represents a form of synergy between religious obligations and state obligations, although administrative constraints and low public literacy still persist. Novelty: This study integrates the analysis of positive law and fiqh muamalah to demonstrate that the recognition of zakat within the taxation system is not a substitute for tax, but rather a form of harmonization between state law, tax administration, and religious values.
Co-Authors Ana Mar'atus Safitri Eko Arief Cahyono Laila Nurul Hidayah Lailatul Isrokiyah M Iqbal Maulana Rachmatika Aghitsni Ratih Tri Oktaviana Sari Siska Putri Aprillia