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Journal : International Journal of Contemporary Islamic Law and Society

Analysis of the Implementation of Article 22 of Law Number 23 of 2011 Concerning Management of Zakat as a Reduction of Taxable Income in the City of Palu From Maqāṣhid Al-Syarīʿah Perspective Fatimawali, Fatimawali; Sari Sakinah; Zainal Abidin; Gani Jumaat; Ermawati, Ermawati
INTERNATIONAL JOURNAL OF CONTEMPORARY ISLAMIC LAW AND SOCIETY Vol 6 No 1 (2024)
Publisher : State Islamic University Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/ijcils.Vol6.Iss1.87

Abstract

Zakat is the third pillar of Islam, so most Muslims know the importance of paying Zakat. Indonesia has related regulations, namely Law of the Republic of Indonesia No. 23 of 2011 concerning the management of Zakat; Article 22 states, "Zakat paid by muzak to the National Amil Zakat Agency or Amil Zakat Institution is deducted from taxable income. The type of research in this research is field research. The primary and secondary data are used. Data collection techniques are observation, interviews, and documentation. The results of this research show that the mechanism for implementing this law is contained in Minister of Finance Regulation Number 254/PMK.03/2010 concerning Procedures for Charging Zakat or Mandatory Religious Contributions That Can Be Deducted from Gross Income, namely Zakat on income paid by the Compulsory Taxation of individuals who adhere to the Islamic religion or by taxpayers of domestic corporate bodies owned by followers of the Islamic religion to National Zakat Amil Agency or zakat amil institutions established or authorized by the Government, by attaching Proof of Zakat Deposit at the time of reporting the annual Tax Return no later than March 31 of the current year, representing the intention of Maqāṣhid Al-Syarīʿah itself in achieving the goal of benefit both in the world and the benefit in the afterlife, Law Number 23 of 2011 concerning zakat management regulates Zakat as a deduction from taxable income, with the aim of exempting taxpayers Muslims have two responsibilities, namely paying taxes and Zakat. Research implications: It is necessary to carry out outreach efforts regarding Zakat as a deduction from taxable income. Taxpayers and entrepreneurs who are subject to tax are expected to pay Zakat through official government institutions that handle Zakat, such as the National Zakat Amil Agency and the Zakat Amil Institute.
Co-Authors , Agustiansyah Afianto, Yusup Assyfa Afri Rona Diyanti Agustiyansyah, Agustiyansyah Ahmad Haekal Ahmed Sardi Ahmed Sardi Alexander Kalb Alfin Faujie, Indy Ali Usman, Ali Ali, Muhamad Mukti Alkodri, Fahmi Amelia, Desi Rizki Ananda, Anisa Zidni Andi Ria Metasari Angelita, Maya ansori ansori Apriana, Maulidya Apriliana, Ikmal Apriyani, Nur Endah Dwi Arifin Arifin Arya, Engla Harda Asep Purwo Yudi Utomo Aslan Sari Thesiwati Athallah Pramana, Evandra Augustine Ayuba Ayu Nabila, Tetri Azwan Azwan Bachmid, Sofyan Bachtiar, Hambali Basalamah, Rizqah Bastomi, Mohamad Bobby I Utama, Bobby I Budi I Santoso, Budi I Chairuddin, Ilham Christiyanto, Laurensius Erdin Daan Khambri Damanik, Justin Gamaliel Daniel Daniel Dede Arseyani Pratamasyari Defitriani Desy Rufaidah, Desy Dety Mulyanti Die Bhakti Wardoyo Putro Dimas Ageng Prayogo Diyanti, Afri Rona Diyanti, Afrirona Djoko Widodo Dwi Yulian Prakoso, Riyan Eko Pramono Eni Indriani Erna Budhiarti Nababan Ertandri, Yodi Ervina Ervina Fadhli Palaha Fadhli Syamsudin Fatimawali . Gani Jumaat Girsang, Rehulina Gunawan, Beny Hadi Mahmudi Hafni Bachtiar Haikal Azzahran, Muammar Hamdana, Hamdana Harda Arya, Engla HARJA, HARLINA Herman Mawengkang Heryanto, Wahyu Huda, Ikbal Saeful Husain, Saddam I Gde Andhika Putra Idhia Sriliana Iman Waskito Insani, Ardhaleva Nurul Isnawati Isnawati Ivan Suaidi Jamrizal, Jamrizal Junizaf Junizaf Karyono Karyono Khatamy, Azizah Azmi Khoirul Aswar Khotamir Rusli, Radif Kirana, Stephani Nindya Komarayanti, Sawitri Kurniati, Ayu Kurniawaty, Dwi Kusuma Hakim, Dimara Kusuma, Arvi Yuniar Latumahina, Bill Samuel Leonard K. Cheng Lindawati Lindawati Lukman Hakim Lulu jumkhairatul M. Ali Fikri M. Jen Ismail M. Syahran Jailani Machdalena, Machdalena Madani Maharmi, Benriwati Mahnia, Susi Putri Maimun Barmawi Malik, Rahadian Marselina, Resya Dwi Masruddin Maulinda, Regita Metasari, Andi Ria Milda Ernita Mohammad Djamil M Nur Mohammad Rizal, Mohammad Muhammad Fajaruddin, Muhammad Muhammad Hamka Muhammad Nurdin Muliani Muliani, Muliani Mulyono, Romi Kurniawan Agni Munir, Jamilah Munti Sarida Musdalifah Musdalifah Nabila Utami, Niki Nanang Bagus Subekti Niar Nurmauli, Niar Nisrina, Anisha Luthfi Noval Noval Nugrahanto, Cornelius Septian Nur Wakhidah, Esti Nurchalis, Nur Fadillah Nurmawan, Mardatungga Nursabra, Nursabra Nurwanita Nurwanita Nuryani, Dina Dewi Nyimas Sa`diyah, Nyimas Oktavia, Rahma Pakawaru, Irham Pataran, Pataran Perawati Perawati, Perawati Pernanda Lubis, Perdi Pratiwi, Intan Indah Dw Rahayu Rahayu Raheni Suhita Ratnawati Ratnawati Raya Rahmawati Ruhiat Riry Sriningsih Rivaldo, Andrean Ronal Aprianto Rosalina, Rita Rusdiansyah Rusdiansyah sari sakinah Seri, Herman Shodiq, Muhammad Ja'far Siti Aisyah Siti Rochmiyati Siti Sriningsih Sofiarini, Andriana Sri Purwaningsih Sri Wahyuni Sriwidyastuti, Sriwidyastuti Sugarto, Sugarto Sukatin, Sukatin Sumarni , Sumarni Sumarni Sumarni Sunadi, Sunadi Suprianto Suprianto Surahman Hakim Susilawati, Susilawati Syahruddin Syahruddin Syam, Andi Tenrisanna Taek, Emanuel Mau Taufik Zulfikar Tazkia, Fakhara Tibor Eka Saputra, Tibor Eka Tri Maryono Triharyati, Eri Utama, Bobby Indra Valen, Andri Wahidah Alwi Widiastiani, Nindry Sulistya Widodo Haryoko Wijianto Wijianto Wira Utami, Vida Yasir Yasir Yayuk Nurmiaty Yosmardi, Harpen Yudi Kristanto Yuli Yantina Yuliana, Nanda Zahanis Zahanis Zainal Abidin