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All Journal Al-Ahkam Al-Ahwal: Jurnal Hukum Keluarga Islam Musawa : Jurnal Studi Gender dan Islam Ulumuna
Zusiana Elly Triantini
UIN Sunan Kalijaga Jogyakarta
Religion Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Al-Ahkam

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INTEGRASI HUKUM PAJAK DAN ZAKAT DI INDONESIA - Telaah terhadap Pemikiran Masdar Farid Mas’udi Triantini, Zusiana Elly
AL-AHKAM Volume 23, Nomor 2, Oktober 2013
Publisher : AL-AHKAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.419 KB)

Abstract

Masdar Farid Mas’udi terkenal sebagai ulama ekletik yang menghasilkan ijtihad-ijtihad syar’i yang banyak menjadi bahan perbincangan di kalangan pemikir Islam di Indonesia. Wacana integrasi zakat dan pajak memang bukan hal baru, namun secara substansial pemikirannya dapat dijadikan sebagai pertimbangan terhadap kebijakan-kebijakan zakat dan pajak di Indonesia, bahkan menjadi pencerahan pemahaman Islam substansial di Indonesia. Pemikirannya untuk mengintegrasikan zakat dan pajak menimbulkan kontroversi dan pertanyaan yang cukup beragam, bahkan terkesan ganjil karena seolah menyatukan dua hal yang secara substansi dan kegunaannya berbeda. Namun, jika memahami pemikiran Masdar secara menyeluruh baik dari sisi materi maupun metode ijtihadnya, akan terlihat bahwa sejatinya pemikiran Masdar tentang integrasi penyatuan pajak dan zakat secara substansial, dapat menjadi solusi problem pelaksanaan zakat dan pajak bagi umat Islam di Indonesia. Selanjutnya tulisan ini akan memaparkan pemikiran, metode dan formulasi konsep zakat dan pajak Masdar Farid Mas’udi.***Masdar Farid Masudi is famous as an eclectic scholar who produces Islamic thought (ijtihad), which is becomes a subject of conversation among thinkers of Islam in Indonesia. The discourse of zakat and tax integration actually is not something new, but substantially, his thoughts can be used as a consideration of zakat and tax policies in Indonesia, and even become enlightened understanding of Islamic substance in Indonesia. His thoughts on integration of zakat and tax caused controversy and quite diverse questions. This even seems “strange” because he wanted to unite two things that are different substantially and usefulness. However, if we understand his thought more comprehensively  both its content and his method of ijtihad, it would seem that his real thinking about tax and zakat unification substantially, can be a problem solution of zakat and tax implementation for Muslims in Indonesia. This paper will present ideas, methods and the formulations of zakat and tax’s concept of Masdar Farid Masudi.***Keywords: zakat, pajak, maqāṣid al-sharī’ah, manajemen zakat
INTEGRASI HUKUM PAJAK DAN ZAKAT DI INDONESIA Telaah terhadap Pemikiran Masdar Farid Mas’udi Triantini, Zusiana Elly
Al-Ahkam Volume 23, Nomor 2, Oktober, 2013
Publisher : Faculty of Shariah and Law, State Islamic University (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.722 KB) | DOI: 10.21580/ahkam.2013.23.2.22

Abstract

Masdar Farid Mas'udi is famous as an eclectic scholar who produces Islamic thought (ijtihad), which is becomes a subject of conversation among thinkers of Islam in Indonesia. The discourse of zakat and tax integration actually is not something new, but substantially, his thoughts can be used as a consideration of zakat and tax policies in Indonesia, and even become enlightened understanding of Islamic substance in Indonesia. His thoughts on integration of zakat and tax caused controversy and quite diverse questions. This even seems “strange” because he wanted to unite two things that are different substantially and usefulness. However, if we understand his thought more comprehensively both its content and his method of ijtihad, it would seem that his real thinking about tax and zakat unification substantially, can be a problem solution of zakat and tax implementation for Muslims in Indonesia. This paper will present ideas, methods and the formulations of zakat and tax’s concept of Masdar Farid Mas'udi.
Co-Authors Mas'udi, Wawan Masnun Masnun Susetiawan, Susetiawan