<![CDATA[This study aims to compare the applicability of the business zakat theory versus the sales tax theory in achieving a producer surplus in Indonesia. This is a library-based study employing a qualitative approach. Data were gathered through a review of literature concerning sales tax and business zakat. The data analysis technique utilized was the Miles and Huberman method. The study yielded two findings. First, business zakat has a direct and significant economic impact on producer surplus, driven by the income redistribution resulting from the regular transfer of funds from the wealthy to the eight categories of zakat recipients (asnaf). Second, sales tax does not have a direct or significant economic impact on producer surplus, due to the lack of income redistribution among citizens and the fact that the poor outnumber the wealthy within the country. Based on this analysis, the business zakat model is deemed a viable approach that the government should consider to achieve producer surplus in Indonesia.]]>
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