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All Journal Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora
M. Reza Saputa
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimalisasi Penerimaan Negara Melalui Zakat Dan Pajak Perspektif Maqâsid Al-Syarî’ah M. Reza Saputa
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 2 (2024): Juni : Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v2i2.1202

Abstract

In this era of globalization, it is crucial to optimize state revenue through zakat and taxes based on the principles of maqâsid al-syarî’ah. This article presents challenges and opportunities in optimizing both instruments in Indonesia. Through an analysis of state income and zakat potential, a literature review method is employed to formulate an optimization model. The model encompasses increasing public awareness, institutional strengthening, developing supportive regulations, enhancing synergy, and building public trust. The implementation of this model requires commitment from all parties and must be based on the principles of maqâsid al-syarî’ah. Thus, it is hoped that state revenue through zakat and taxes can be optimized to achieve the fair and prosperous goals of national development.
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