<![CDATA[This study aims to reconstruct the concept of tax accounting through the integration of taxes and zakat from the perspective of Islamic economics based on the maqashid al-sharia. To date, the tax and zakat systems have operated separately, resulting in suboptimal outcomes in terms of fiscal justice and public welfare. This study employs a qualitative method using a literature review approach, with data sources drawn from scientific journals, official government reports, and relevant and up-to-date Islamic economic literature. The data were analyzed using descriptive-qualitative techniques through a systematic process of data reduction, presentation, and conclusion-drawing. The results indicate that integrating taxes and zakat within the framework of maqashid syariah can enhance transparency, accountability, and taxpayer compliance, particularly among Muslim communities. Furthermore, this integration model has the potential to reduce the double burden of fiscal obligations and create a more equitable economic distribution system oriented toward the public good. The implications of this research suggest that the reconstruction of tax accounting based on Sharia values can serve as an alternative in the development of more inclusive and equitable fiscal policies in Indonesia.]]>
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