<![CDATA[Efforts to increase revenue in the country and carry out development and to promote the welfare of the community, required a very large fund. One source of these funds is a fund collected from zakat and taxation. For it made various laws about zakat and taxation so that the payment of zakat and taxes can be run effectively and efficiently as possible for the welfare of society. However, the payment of zakat is less effective implementation, including management, another case with a relatively regular tax either withdrawal or its management because managed directly by the State. but between the charity and this tax have a common goal of improving the welfare of the people / society, even if fundamentally different, basic religious obligation of zakat, the basic state tax liability. Zakat obligations derived from the Qur'an and the penyebutanya Assunnah always juxtaposed with the command to pray, because of the importance of the position of zakat in Islam. To optimize the potential of zakat in Indonesia has been published Law No. 38 of 1999 and Law No. 23 of 2011. Tax liability for Indonesian citizens shall be regulated by law No. 16 of 2009 as an amendment to the law No. 7 tahun1983. Taxes are a potential source of revenue and at the same time to finance all the needs and development of useful for the welfare of society. This thesis is intended as a contribution to the government and the public in an effort to find solutions in finding the effectiveness of the payment of zakat and taxation as well as the possibility of zakat and tax payments made together.]]>
