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Mukhlas, Oyo Sunaryo
UIN Sunan Gunung Jati Bandung
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Journal : Asy-Syariah

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From tax deduction to tax rebate: A philosophical reconstruction of zakat–tax integration in Indonesia Adillah, Erika Rishan; Mukhlas, Oyo Sunaryo; Burhanuddin, Burhanuddin
Asy-Syari’ah : Jurnal Hukum Islam Vol. 12 No. 1 (2026): Asy-Syari'ah: Jurnal Hukum Islam, January 2026
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/assyariah.v12i1.2323

Abstract

This study examines the normative and philosophical foundations of zakat–tax integration in Indonesia by critically assessing the limitations of the existing tax deduction mechanism and proposing a transition toward a rebate-based model. Although zakat payments made through authorized institutions are formally recognized as deductible expenses, this policy has failed to provide substantive fiscal relief and has produced a persistent double burden for Muslim taxpayers. Employing a normative legal research method with an interdisciplinary orientation integrating legal philosophy, legal pluralism, maqāṣid al-sharīʿah, and comparative analysis this study analyzes Indonesia’s zakat–tax framework and contrasts it with Malaysia’s rebate system. The findings show that Indonesia’s deduction model marginalizes zakat as a fiscal institution, contradicts principles of distributive justice, weakens legal legitimacy, and limits zakat’s redistributive function. In contrast, Malaysia’s rebate model eliminates the double burden by allowing zakat to directly reduce tax payable, thereby enhancing compliance, fiscal justice, and institutional coherence. This study argues that the core problem of zakat–tax integration in Indonesia is paradigmatic rather than administrative. Accordingly, it proposes a rebate-based integration model supported by regulatory reform, institutional collaboration, and digital governance. The study contributes theoretically by reconstructing zakat–tax relations through a legal-philosophical lens and practically by offering a policy-oriented framework for a more just and pluralistic fiscal system in Indonesia.
Co-Authors A. Rio Makkulau Wahyu Abdillah, Yudi Khoeri Abdul Halim, Halmi Abdulah Pakarti, Muhammad Husni Abdullah, Fadli Daud Aden Rosadi Adila, Hafidah Ulya Adillah, Erika Rishan Ahmad Ibrizul Izzi Ahmad Ridwan Ahmad Ridwansah, Asep Ahmad Rifai ahmad yani Ahsin, Moh Ahsin, Mohammad Alamsyah - Alex Kusmardani Alex Kusmardani Almurni, Muhammad Furqon Amany, Amany Aminuyati Andi, Dede Apriyanita, Triana Arif Zakaria, Mohd Radhuan Arifin, Desi Siti Habibah Asnan Purba Asrianti Sukirman Asrofi Atang Abd Hakim Atang Abd Hakim Atang Abd Hakim, Atang Atang Abd. Hakim Ayi Yunus Rusyana Basarudin, Basarudin Beni Ahmad Saebani Burhanuddin Burhanuddin Burhanuddin Burnahnuddin Cahyani, Putri Tri Chaerul Shaleh, Chaerul Dede Abdurohman Dede Abdurohman, Dede Deden Najmudin Dwi Widiastuti, Dwi Eko Budiono Elly Lestari Ending Solehudin Erfan Shofari Sholahuddin Fadhil, Fakhry Fadila, Salma Nurul fadillah mursid Fauziah, Ine Fu’ad, Asep Gojali, Dudang Gozaly, Ahmad Yusdi H. Hamzah Hadiat, Hadiat Hakim, Atang Abd Hakim, Atang Abd Hakim, Atang Abd. Hakim, Atang Abdul Halim, Andri Hasanudin Hasanudin Heris Suhendar Hibaturohman, Iib Husaeni, Firman Husain Husain Idary, Muhammad Tsaqib Idawati Ikbal, Muchamad Imam Sucipto Imron Rosadi Irawan, Tantri Isnayati Nur Jamaludin , Jujun Jefik Zulfikar Hafizd Jubaedah, Dedah Khaeruman, Badri Khosyi'ah, Siah Khosyiah, Siah Khosyiah, Siah Khosyiah, Si’ah Khosyi’ah, Siah Khosyi’ah, Siah Luthfy, Dea Rodiah Madani, Farid Moh Ahsin Mubarok Mubarok Muhammad Fajri Muhammad Fajri Muhammad Husni Abdulah Pakarti Muhammad Tsaqib Idary Muhsin Mulyadi, Kiking Musaiyana Musaiyana, Musaiyana Mustofa Mustofa Nasrudin Nazar, Reza Fauzi Noor Silmi Sudrajat, Ajeung Syilva Syara Noradin, Muhammad Farhan Bin Mat NUR EFENDI Nurhikmah, Aulia Nuri Aslami Nurrohman Nurrohman Nurrohman Nursari, Nina Nursyamsudin, Febriyana Opik Rozikin Padlan Padilah Pian, Happy R. Ira Laksana Dewi Ramdani Wahyu Sururie Ratnasari, Aireni Restu Khaliq Restu Khaliq, Restu Ridwan, Ahmad Hasaan Ridwan, Ahmad Hasan Ritonga, Bakti Roni Nasrulloh Royani Rozikin, Opik Saebani, Beni Ahmad Saebeni, Beni Ahmad Saepullah, Usep Salbiah, Siti Samsudin, Agus Rojak Sar’an, Mohamad Septiayu Restu Wulandari Shauma Raffi’u, Aliyya Shiddiq, Muhammad Nur Sholahuddin, Erfan Shofari Si'ah Khosyiah Siah Khosyi'ah Siah Khosyiah Siah Khosyi’ah Sitti Mashitah Tualeka Sucipto, Imam Sukirman, Asrianti Sulthonuddin, Bung Hijaj Surasa, Ais Susandi, Adi Tajul Arifin Tajul Arifin Tamba, Dheddy Abdi Usep Saepullah WAHYUDI Wahyudi Wahyudi Wahyudi Wahyudi WIRANI AISYAH ANWAR, WIRANI AISYAH Yusup Sobirin Ziaharah, Lena Ishelmiany • Burhanuddin