Dirham: Journal of Islamic Economics
Vol. 1 No. 1 (2026): Dirham : Journal of Islamic Economics

Integration of Zakat and Taxes as Fiscal Policy Instruments

Abdussalam (Rumah Zakat Bandung)
Asep Hasan Sulaeman (Sekolah Tinggi Agama Islam Minhajul Haq)
Nurwahyu Fikri Ardhitiana (BPRS Harta Insan Karimah Parahyangan Bandung Indonesia)



Article Info

Publish Date
30 May 2026

Abstract

This research is motivated by various public opinions regarding zakat and taxes, indicating that the role of taxes is not yet fully optimal in supporting government revenues, especially during economic crises. The objective of this research is to examine how zakat and taxes can be integrated as fiscal policy instruments. This research employs a qualitative method with a library research approach and an exploratory study. Data collection is conducted through documentation, which includes books, journals, online articles, and other relevant sources. The results indicate that zakat and taxes can be integrated as fiscal policy instruments. Based on the trilogy of fiscal policy functions—namely allocation, distribution, and stabilization—zakat and taxes share fundamental similarities in addressing national economic problems, particularly during inflation and financial crises. Therefore, zakat should be considered by the government as a complementary fiscal policy instrument to support state revenues. 

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Journal Info

Abbrev

dirham

Publisher

Subject

Description

Dirham: Journal of Islamic Economics is a peer-reviewed scientific journal published by STAI Minhajul Haq, dedicated to the development and dissemination of scholarly research in the field of Islamic economics, finance, and business. The journal serves as an academic platform for researchers, ...