INTEGRASI HUKUM PAJAK DAN ZAKAT DI INDONESIA - Telaah terhadap Pemikiran Masdar Farid Masâudi - Triantini, Zusiana Elly (AL-AHKAM, 2013)
Masdar Farid Masâudi terkenal sebagai ulama ekletik yang menghasilkan ijtihad-ijtihad syarâi 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 Masâudi.***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 âstrangeâ because he wanted to unite two things that are different substantially and usefulness. However, if we understand his thought more comprehensivelyÂ  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 taxâs concept of Masdar Farid Masudi.***Keywords: zakat, pajak, maqÄá¹£id al-sharÄ«âah, manajemenÂ zakat