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All Journal Journal of Economics, Business, & Accountancy Ventura Islamiconomic: Jurnal Ekonomi Islam
Alif Ilham Akbar Fatriansyah
Sekolah Tinggi Ilmu Ekonomi Al Madani
Religion Economics, Econometrics & Finance Social Sciences

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Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) Eha Nugraha; Veranda Aga Refmasari; Alif Ilham Akbar Fatriansyah
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2481

Abstract

This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.
PENERAPAN JASA PINJAMAN DALAM SIMPAN PINJAM DI KOPERASI Alif Ilham Akbar Fatriansyah
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 10, No 2 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.755 KB) | DOI: 10.32678/ijei.v10i2.138

Abstract

Jasa Pinjaman merupakan bagian dari Koperasi didalam unit usaha Simpan Pinjam, yang dihasikan atas ketidakkonsistenan dalam penerapan suatu prinsip, apakah koperasi menggunakan prinsip syariah atau prinsip konvensional sehingga akan menghasilkan penyimpangan. Hal ini bisa tercermin karena jasa pinjaman yang selama ini terjadi di Koperasi Simpan Pinjam merupakan gabungan dari Al-Qardh yang mewakili dari prinsip syariah dan Hutang yang mewakili dari prinsip konvensional.
Co-Authors Eha Nugraha Veranda Aga Refmasari