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Basyarudin Basyarudin
Universitas Pamulang
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REFORMULATION OF THE RELATIONSHIP BETWEEN ZAKAT AND TAX IN THE ISLAMIC FISCAL SYSTEM: A THEMATIC STUDY OF THE QUR’AN AND HADITH IN THE INDONESIAN CONTEXT TB Rifat; Basyarudin; Eko Bambang Rahmono; Ahmad Pathonih; Asep Mustopa Kamal
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1559

Abstract

Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
LEGAL MAXIM DALAM PERKAWINAN: ANALISIS HUKUM ISLAM KONTEMPORER BERDASARKAN KAIDAH FIKIH DAN APLIKASINYA DI INDONESIA Rahmono, Eko Bambang; Saebani, Beni Ahmad; Rifat, Tb.; Basyarudin, Basyarudin
Jurnal Education and Development Vol 14 No 1 (2026): Vol 14 No 1 Januari 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i1.7779

Abstract

Kajian ini menganalisis peran fundamental al-qawaid al-fiqhiyyah sebagai prinsip universal dalam membentuk dan menerapkan fiqh munakahat (hukum keluarga Islam) dalam konteks hukum positif di Indonesia. Laporan ini secara spesifik membedah aplikasi dari lima kaidah fikih asasi (al-qawaid al-khamsah) dalam isu-isu kontemporer, seperti dispensasi nikah, sengketa perceraian, dan hak serta kewajiban suami-istri. Meskipun kaidah fikih sering dipandang sebagai ringkasan dari sejumlah permasalahan hukum, laporan ini menunjukkan bahwa kaidah-kaidah tersebut berfungsi sebagai fondasi intelektual bagi penalaran hukum (ratio decidendi) para hakim di Pengadilan Agama. Melalui studi kasus dan korelasi dengan Kompilasi Hukum Islam (KHI), analisis ini menunjukkan bahwa kaidah fikih memberikan fleksibilitas yang diperlukan bagi hukum Islam untuk tetap relevan, adaptif, dan mampu menyediakan keadilan substantif dalam menghadapi dinamika sosial modern. Oleh karena itu, kaidah fikih bukanlah sekadar konsep teoritis, melainkan kerangka kerja yang hidup dan esensial dalam praktik hukum Islam di Indonesia.
Co-Authors Ahmad Pathonih Ahmad Sirad Asep Mustopa Kamal Budi Kurniawan Dimas Arif Pratama Dwi Yudha Saputro Eko Bambang Rahmono Erwinsyah Erwinsyah Farida Malurung Febriansyah Febriansyah Fitra, Romaidil Gilang Ramadhan Hasanudin, Tias Aprilia Iqbal Hakim, Ardiyansyah Jamilah Jamilah Khotib, Ahmad Kirana, Yanti L S, GIBSON Marini, Yushita Raden Mohamad Herdian Bhakti Rahmono, Eko Bambang Rifat, Tb. RISMAN, LAODE Saebani, Beni Ahmad Saputro, Dwi Yudha Siregar, Jessica Devi Shinta Surtiyah, Surtiyah Syahidah, Arafatus Tb Rifat Umar Umar Warcipto Warcipto Yanti Kirana