Ulul Albab: Jurnal Studi Islam
Vol 18, No 2 (2017): Islamic Law

MANAJEMEN INKLUSIF DENGAN PRINSIP MAQASHID AL SYARI‘AH DALAM PENGHITUNGAN ZAKAT DAN PAJAK

Musnandar, Aries (Unknown)



Article Info

Publish Date
26 Jan 2018

Abstract

This article describes the condition of applying zakah and tax calculation management in Indonesia. The enactment of tax regulation is to get the government to obtain the maximum national income to be utilized for social welfare.In fact, zakah as a potential economic instrument inincreasing the national income, has been paid less attention by the government rather than the issue of tax payment. Although the government has issued regulations on the integration of zakah and tax calculations, some weaknesses found especially related to the implementation of the zakah and tax calculation. This paper concludes that the governement is expected to implement and inclusive management based on principle of maqashid al syari‘ah in determining the amount of zakah and tax for better collection and distribution of zakah and tax. The principle of maqashid al syari‘ah means that Islamic law has a purpose to prosper the people. Similarly, zakat together with taxes essentially aims at alleviating poverty and improving the welfare of Muslims.

Copyrights © 2017






Journal Info

Abbrev

ululalbab

Publisher

Subject

Religion Arts Humanities

Description

ULUL ALBAB Jurnal Studi Islam (ISSN 1858-4349 and E-ISSN 2442-5249) is the journal published biannually by Universitas Islam Negeri Maulana Malik Ibrahim Malang. The journal puts emphasis on aspects related to Islamic studies, with special reference to Islamic law, Islamic education, Islamic ...