This article aims to explain the relationship between human positions in Islam for carrying out the obligation to pay taxes and zakat. In all corners of the country, taxes are one of the main sources of foreign exchange in supporting national development so that they are levies that have logical consequences in the life of society, nation and state as a reflection of justice and prosperity. In Islamic teachings, there are groups of people who are obliged to pay a small portion of their wealth as zakat, namely those who fall into the category of being able to pay zakat. Zakat means paying a certain amount of money depending on the assets a person owns to give to people who are entitled to receive it. Materially, zakat can create economic growth for underprivileged communities. During the time of Rasulullah and Khulafaurrosidin, zakat was imposed on Muslim residents, while taxes were imposed on non-Muslim residents, so that no resident was subject to the double obligation of zakat and tax. This article was produced from literature from various sources using inductive methods. Basically, the purpose of tax and zakat is the same, namely as a source of funds to create a just and prosperous society that is equitable and sustainable between material and spiritual needs.
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