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Journal : ALQALAM

STUDI KOMPARATIF PEMBAYARAN ZAKAT PERNIAGAAN DAN PEMUNGUTAN PAJAK PENGHASILAN ORANG PRIBADI ATAS LABA USAHA DI INDONESIA Adrianto Dwi Nugroho; khotibul umam
Al Qalam Vol 30 No 1 (2013): January - April 2013
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

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Abstract

This research aims at identifying similarities and differences between commercial zakat and Income Tax on business profits, particularly within their legal norms in Indonesia. Moreover, this research also aims at exploring the possibility of deducting commercial zakat paid by an individual businessman from his Individual Income Tax, particularly that on the portion of the amount of business profits he earned in one fiscal year. This research was a normative-empirical research, in which it focused on analyzing secondary data, namely the enforced legislations on income tax and zakat, literatures, articles, and other sources related to the issue. In order to be able to obtain information regarding the enforcements of such legislations, a field research was also conducted through interviews conducted at our informants being experts and practicioners in the field of taxation and zakat. The research found out that there are similarities between the two types of levies, namely: a) both levies do not possess direct compensation to their payers; b) both levies possess thresholds for them to be compulsory; c) both levies are calculated using the self assessment system. Meanwhile, there are also differences between those levies, particularly with regards to: a) authorities to regulate and/ or collect; b) methods of calculation; c) beneficiaries of payment; d) parties in charge of collection or receipt; and e) earmarking system. Based on those proportions, the researchers uphold that commercial zakat paid by a muzakki may be utilized as tax credits when calculating his Individual Income Tax, so that double levies may be avoided. kaywords: commercial zakat, Income Tax, Individual Income Tax,Tax Credit.
Co-Authors AA Sudharmawan, AA Abd. Muhaimin Abdul Aziz Abdul Bari Abdul Muhid, Abdul Abdurrahim, Wahyudi Sarju Abdurrohman, Abdurrohman Achmad Fiqhi Ibadillah Achmad Rafiul Umam Adi Yusuf Adrianto Dwi Nugroho Agung Prasetyo AGUS SETIAWAN Agus Supriyadi Ah Yusuf, Ah Ahmad , Arrisal Khoirudin Ahmad Tubagus Surur Ahmat Wakit Aini, Quratul Ainul Yaqin Akhiroh, Puji Al Faruq, Allamuddin Alfan, Thariq Alfarizi, Lutfi Ali, Jaka Sayidina Alim, Iman Nur Alim, Jawad Syahirur Allamuddin Al Faruq Amellia Mardhika Aminullah, Agus Amir Mahmud Amirul Mukminin Amri, Andi Ana Pratiwi Andhika Fahdkhansyah Andung Jati Nugroho Anestasia Pangestu Mei Tyas Anwar, Iskandar Fahmi Apriliyani, Meli Ardhi Harist Hirosana ARDIANSYAH ARDIANSYAH ARIF HIDAYAT Ariyanto Ariyanto Ariyanto Ariyanto Ariyanto Arpilleda, Alcher J. Asiya, Siti Asnawan Asnawan, Asnawan Asriatik‎, Asriatik‎ Aufa, Muhammad Fikri Aufan, Muhammad Haikal Azhari, Muhammad Holqi Rizki Azzahra, Lilisa Bahri, Saiful Bramantyo Satrio Kinayungan Budi Wicaksono Ilyas Brian Maualan, Husni budi hartono Choirul Anam Darmanto Darmanto Decky Rochmanto Decky Rochmanto, Decky Desti Setiyowati Dewi Astriany Dewi, Tantri Tristiana Dhani, Ahmad Dhian Marhaendri Kakantini Diah Nuraini Diah Ratna Sari Dian Eko Santoso Diana Rahmawati Dyah Purbaningrum Eko Kurniasih Pratiwi EKO WAHYUDI El Amin, Faris Endah Sri Wijayanti Fadilah Hasanah, Fadilah Fadliyah, Lailatul Fahmi Husaeni Fahmi Medias Fahrurrozi Fahrurrozi Faizah, Nur Laili Falah, Moh. Zainul Fanni Okviasanti Faqih, Nasyiin Fara Fitriatul Fauziah Faraasyatul ‘Alam, Ghasa Farid, Mohtazul Farihah, Umi Fatchur Roehman Fathiyaturrahmah Fatichatus Sa’diyah Fatmawati, Erma Fauzan . Febriani, Ayu Ferry Efendi Fitri Kartiasih Furqon, Imahda Khoiri Ghafur, Muhammad Gojali, M. 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