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Pravitasari, Dyah
Fakultas Ekonomi dan Bisnis Islam IAIN Tulungagung
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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PEMAHAMAN KONSEP PAJAK PADA ZAKAT Pravitasari, Dyah
An-Nisbah: Jurnal Ekonomi Syariah Vol 2, No 2 (2016)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.219-244

Abstract

The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the application of the concept of tax. The fndings in this paper indicate that the similarities between the concepts of zakat and the concept of the tax, namely that both have the elements of force and manager. Meanwhile the differences are that two concepts are located on the side of the name, the legal basis, object, the nature of its obligations, the percentage of the amount paid, and utilization. The concept of tax which can be applied in order to obtain effective management of zakat is to impose sanctions on manager of zakat and negligent muzzaki not pay their zakat as on tax management. This sanction will improve the system of zakat administration and establishment of an independent agency that acts as the auditor.Keywords: Zakat, Tax, Similarities, Differences.
PEMAHAMAN KODE ETIK PROFESI AKUNTAN ISLAM DI INDONESIA Pravitasari, Dyah
An-Nisbah: Jurnal Ekonomi Syariah Vol 1, No 2 (2015)
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2015.1.2.85-110

Abstract

This study has the aim of providing an overview of the accounting profession of Islam in Indonesia and provide an explanation of the code of ethics of Islam accountant . Code of Conduct accountant Islam basically consists of aspects of Sharia as the basic principles of the code of ethics accountants, for accountants ethical principles, and ethical behavior for regulation of accountants. Islam has a system of accounting which refers to the Qur’an and Sunnah and has been practiced in the early days of Islam until the rise of the Islamic Caliphate. This system has a lot in common with an accounting system that has been used at the present time, so when viewed from the historical side, many people in Europe learn from Islamic countries and have adopted knowledge including accounting. Code of Conduct by AAOIFI Islamic accountants includ: trustworthiness, legitimacy, objectivity, competence and diligent professi, behavior and behavior faith driven professional and technical standards.Keywords: Principles of ethics for accountant , Regulation of ethical conduct for accountants and Code of Conduct
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