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Kota samarinda,
Kalimantan timur
INDONESIA
FENOMENA
Published by Institut Agama Islam Negeri Samarinda
ISSN : 24603902     EISSN : 26154900     DOI : -
Core Subject : Religion, Education,
Religion Other
FENOMENA: Jurnal Penelitian is (p-ISSN: 2460-3902 e-ISSN: 2615-4900) an Islamic Studies Journal published by Center for Research and Community Services of State Islamic Institute of Samarinda, Indonesia. It is a peer-reviewed journal of Islamic Studies, including: Islamic Education and Islamic Law. The journal is published twice a year.
Arjuna Subject : -
Articles 11 Documents
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Search results for , issue "FENOMENA Vol 8 No. 2, 2016" : 11 Documents clear
Beban Ganda Zakat Profesi dan Pajak Penghasilan Pekerja Muslim di Samarinda Nuryadin, Muhammad Birusman; Iswadi, Muhammad
FENOMENA FENOMENA Vol 8 No. 2, 2016
Publisher : LP2M IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.069 KB) | DOI: 10.21093/fj.v8i2.645

Abstract

Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.

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