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Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia and Brunei Darussalam) Islamy, Athoillah; Aninnas, Afina
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.2296

Abstract

This study compares Zakat and tax relations in three countries in the Southeast Asian region, where most of the population is Muslim (Indonesia, Malaysia, and Brunei Darussalam). This type of research is normative, empirical legal analysis with a comparative approach. The results showed relational and functional distinctions in Zakat and tax positions in Indonesia, Malaysia, and Brunei Darussalam. In Indonesia, paying Zakat can reduce taxable income. Meanwhile, Malaysia uses Zakat as a deduction for individual taxes, even up to 100%. Meanwhile, in Brunei Darussalam, the Zakat and tax relationship are not interrelated.
UNIVERSALISME ISLAM DALAM INDIKATOR MODERASI BERAGAMA DI INDONESIA Islamy, Athoillah
Sinergi Aksi Inovasi Budaya Menulis Inspiratif Vol. 1 No. 2 (2023): Saibumi
Publisher : Loka Diklat Keagamaan Bandar Lampung

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Abstract

Sungguh disayangkan masih ditemukan sebagian pandangan umat Islam di Indonesia yang menilai moderasi beragama sebagai liberalisasi atau skulerisasi beragama dalam kehidupan bernegara. Hal tersebut sungguh disayangkan, karena pengarustamaan moderasi beragama tersebut sesungguhnya memiliki tujuan positif untuk membangun peradaban umat beragama di tengah kemajemukan masyarakat Indonesia.Studi kualitatif dalam bentuk kajian pustaka inimemiliki tujuan untukmengidentifikasi dan mengeksplorasi muatan universalisme Islam dalam empat indikator moderasi beragama di Indonesia yang dirumuskan Kementrian Agama Republik Indonesia. Pendekatan normatif-filosofis digunakan dalam studi ini.Sementara itu,data dikumpulkan menggunakan dokumentasi, dan analisa data melalui tahap reduksi, penyajian, dan verifikasi. Hasil studi ini menemukan dimensi nilai-nilai Islam universal dalam indikator moderasi beragama di Indonesia, antara lain, nilai tasammuh padaindikator toleransi, nilai amar makruf nahi munkar pada indikator anti radikalisme,nilai tafahum pada indikator akomodatif terhadap kearifan budaya lokal, dan nilai takaful pada indikator komitmen kebangsaan. Implikasi teoritis studi ini menegaskan nilai-nilai Islam universal dapat didesiminasikan dalam kebijakan publik untuk membangun peradaban umat beragama yang moderat di tengah kemajemukan sosial masyarakat Indonesia   It is unfortunate that there are still some views of Muslims in Indonesia who consider religious moderation as liberalization or religious scullerization in state life This is unfortunate, because the mainstreaming of religious moderation actually has a positive goal to build religious civilization in the midst of the plurality of Indonesian society. This qualitative study in the form of a literature review aims to identify and explore the content of Islamic universalism in four indicators of religious moderation in Indonesia formulated by the Ministry of Religious Affairs of the Republic of Indonesia. A normative-philosophical approach was used in this study. Meanwhile, data is collected using documentation, and data analysis goes through the stages of reduction, presentation, and verification.The results of this study found dimensions of universal Islamic values in indicators of religious moderation in Indonesia, among others, the value of tasammuh on indicators of tolerance, the value of amar makruf nahi munkar on indicators of anti-radicalism, the value of tafahum on indicators accommodating to local cultural wisdom, and the value of takaful on indicators of national commitment. The theoretical implications of this study affirm that universal Islamic values can be disseminated in public policy to build a moderate religious civilization in the midst of social pluralism of Indonesian society
DIALECTIC MOTIVATION, BEHAVIOR AND SPIRITUAL PEAK EXPERIENCE IN THE PERSPECTIVE OF ISLAMIC PSYCHOLOGY Islamy, Athoillah
Alfuad: Jurnal Sosial Keagamaan Vol. 3 No. 2 (2019)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jsk.v3i2.1759

Abstract

This study aims to find the correlation of motivation, behavior and spiritual peak experience in the view of Islamic psychology. This type of research, namely qualitative research in the form of literature study. The primary data source of this research, namely the theory of hierarchy of human basic needs from Abraham Maslow. Meanwhile, secondary research data sources, namely various other relevant western motivational theories. The theory is used as a knife of analysis, namely the theory of motivation of the human soul from al-Ghazali which includes dimensions of heart, reason and lust. This study concludes that in the perspective of Islamic psychology there is a strong relationship between motivation and the behavior of every human being in the process of achieving spiritual peak experiences. The relationship of motivation and human behavior in the perspective of Islamic psychology that is more likely to emphasize religious motives (spiritual), both in psychological and physiological conditions of humans. motivation and behavior in Islam are very closely related to various stages in the process towards the ultimate spiritual human experience.