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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Islamic Religious Education (INJIRE)
Anik Sunariyah
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Penguatan nilai Moderasi Beragama pada Kurikulum Merdeka  di Sekolah Dasar Anik Sunariyah; Imam Mawardi
Indonesian Journal of Islamic Religious Education Vol. 2 No. 1 (2024): Indonesian Journal of Islamic Religious Education (INJIRE)
Publisher : ADPISI (Asosiasi Dosen Pendidikan Agama Islam Se-Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63243/07g21k68

Abstract

Islamic Religious Education in the independent curriculum has an important role in shaping the character of students who are tolerant and respectful of diversity. Therefore, the values of religious moderation should be instilled in students from an early age. Through an independent curriculum can help children understand and accept differences, which in turn builds a strong social foundation. This type of research is qualitative research where researchers describe the findings obtained related to strengthening the values of religious moderation through the implementation of the independent curriculum. The results of this study indicate that strengthening the values of religious moderation through the implementation of the independent curriculum is carried out in Islamic Religious Education learning to form good attitudes and personalities with noble character and carry out religious teachings. The learning is referring to the Pancasila student profile, where there are six dimensions related to religious moderation, namely; faith and piety in God Almighty and noble character; independent; mutual cooperation; global diversity; critical reasoning; and creative.
Analisis Tantangan Pelaksanaan Zakat Sebagai Pengurang Penghasilan Kena Pajak: Optimalisasi Sinergi Zakat dan Pajak di Indonesia Siti Zubaidah; Roisatun Kasanah; Fitria Idham Chalid; Nurhisna; Anik Sunariyah; Enni Endriyati; Achmad Budi Susetyo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8750

Abstract

Law Number 36 of 2008 concerning Income Tax and also Law Number 23 of 2011 concerning Zakat Management which states that zakat can be a deduction from Taxable Income (PKP). However, in terms of implementation, it has not been optimal. The purpose of this study is to analyze the challenges in the implementation of zakat as a deduction from PKP and the optimization of the synergy of zakat and tax in Indonesia. This study uses a qualitative descriptive research approach with the library research method. The results of this study state that the challenges that make it less than optimal include low public understanding, minimal information obtained and not all people pay zakat at BAZ or LAZ due to lack of trust in the institution. Therefore, optimization of the synergy of zakat and tax must be carried out by conducting socialization to both the Directorate General of Taxes and also BAZ or LAZ, increasing the credibility of BAZ and LAZ, and exploring the potential of zakat with a direct tax deduction policy (tax credit). This study provides implications for each stakeholder to synergize in socializing zakat as a deduction from PKP.
Co-Authors Achmad Budi Susetyo Enni Endriyati Fitria Idham Chalid Imam Mawardi Kasanah, Roisatun Nurhisna Siti Zubaidah