<![CDATA[Purpose: The purpose of this study is to analyze the existence of zakat within the Indonesian taxation system through the perspectives of positive law and fiqh muamalah, as well as to assess the relationship between the two within the framework of legal certainty and social justice. Method: The research method used is normative legal research with a library approach, employing statutory, conceptual, comparative, and historical approaches. Finding: Indonesian positive law recognizes zakat as a deduction from taxable income when it is paid through authorized zakat institutions. In fiqh muamalah, zakat and tax are distinct obligations but share the same objective, namely to realize public welfare and social justice. The recognition of zakat within the taxation system represents a form of synergy between religious obligations and state obligations, although administrative constraints and low public literacy still persist. Novelty: This study integrates the analysis of positive law and fiqh muamalah to demonstrate that the recognition of zakat within the taxation system is not a substitute for tax, but rather a form of harmonization between state law, tax administration, and religious values.]]>
Copyrights © 2026
