<![CDATA[Indonesian Muslims are also required to pay zakat (muzakki) to the state, which is administered by the National Zakat Agency (Baznas). As Muslims, Indonesians have two obligations, namely to pay taxes and zakat on the same taxable object, resulting in a dual financial obligation. The policy of integrating or equalizing these obligations through tax deductions for zakat has become controversial because it is considered to contradict Islamic law. This study employs a normative-juridical research method using statutory and comparative law approaches. It aims to examine various legal instruments related to taxation and zakat under both Indonesian law and Islamic law. The findings show that zakat is a religious obligation for Muslims and must be distributed to those who are entitled to receive it (mustahik) in accordance with Islamic law (nash). However, for Indonesian Muslims, paying zakat is not only a religious obligation but also a legal obligation stipulated in Law No. 38 of 1999 on Zakat Management. To prevent people from paying both zakat and tax on the same object, the government enacted Law No. 17 of 2000 on Income Tax. For example, Article 9(1) of Law No. 17 of 2000 provides that taxpayers who pay income zakat through government-authorized institutions may deduct the amount of zakat from their taxable income. This fiscal policy effectively equates zakat with taxation. Many fuqaha reject this mechanism because zakat and taxation differ in their legal foundations, requirements, payment procedures, and distribution mechanisms. Therefore, several Muslim-majority countries, such as Saudi Arabia, Pakistan, and Brunei Darussalam, regulate zakat and taxation separately, and the two obligations are not legally interconnected.]]>
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