Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia and Brunei Darussalam)

Athoillah Islamy, Afina Aninnas

Abstract


This study aims to compare Zakat and tax relations in three countries in the Southeast Asian region, where most of the population is Muslim (Indonesia, Malaysia, and Brunei Darussalam). This type of research is normative, empirical legal analysis with a comparative approach. The results showed relational and functional distinctions in Zakat and tax positions in Indonesia, Malaysia, and Brunei Darussalam. In Indonesia, paying Zakat can reduce taxable income. Meanwhile, Malaysia uses Zakat as a deduction for individual taxes, even up to 100%. Meanwhile, in Brunei Darussalam, the Zakat and tax relationship are not interrelated.


Keywords


Zakat; Indonesian Tax; Malaysia; Brunei Darussalam

Full Text:

PDF

References


Abd al-‘Aziz al-Malibari, Zainudin (2006). Fath al-Mu’in, Surabaya : al-H{aramai>n, 48.

Abbas, Ahmad Sudirman. (20170. Zakat : Ketentuan dan Pengelolaannya, Bogor :Anugrahberkah Sentosa, 59-62.

Ahyar, Moh. Maarif. (2019). “Baitul Mal Pada Masa Rasulullah Saw Dan Khulafaur Al-Rashidin,” Asy-Syari’ah, Vol. 5, No. 2 (2019) :39-42.

Aini, Ihda. (2019). “Kebijakan Fiskal dalam Ekonomi Islam,” Al-Qisthu: Jurnal Kajian Ilmu-ilmu Hukum,Vol.17, No.2 :44.

Alfin, Aidil. (2014), “Model Implementasi Zakat Sebagai Instrumen Jaminan Sosial (Kajian Pada Baitulmal Majlis Agama Islam Wilayah Persekutuan, Malaysia),” Media Syariah, Vol. XVI, No. 1: 289.

Al-Jaziri, Abd al-Rahman. (2010). al-fiqh ‘ala al-Mazahib al-Arba’ah, Istanbul : Maktabat al-H{aqiqah,282.

Azman Ab Rahman, Mohammad Haji Alias, Syed Mohd Najib Syed Omar. (2012). "Zakat Institution in Malaysia: Problems and Issues," GJAT, Vol.2, Issue, 1 : 36.

Bachtiar. (2018). Metode Penelitian Hukum, Pamulang : UNPAM Press, 84-85.

Bakar, Abu (2016). "Madani Society In Perspective Islamic Law," Quest Journals Journal of Research in Humanities and Social Science, Vol.4, Issue.2 : 16.

Casnadi. (2019). Keuangan Negara Pada Masa Al-Khulafa al-Rashidun dan Aktualisasinya Pada Masa Kini,” (Disertasi, Sekolah Pascasarjana Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2019) : 83-131.

Cucu Solihah, Aji Mulyana. (2017). “ Pembayaran Zakat Dan Pajak Di Negara Hukum Pancasila,” Syiar Hukum : Jurnal Ilmu Hukum, Vol.15, No.1 : 23.

Derelioglu, Atakan. (2013). "The Higher Objectives of the Islamic Divine Law," Berder Journal of Humanities, Vol.1, Issue.1 :58.

Eko Suprayitno, Radiah Abdul Kader, Azhar Harun. (2013). “Zakat Sebagai Pengurang Pajak Dan Pengaruhnya Terhadap Penerimaan Pajak Di Semenanjung Malaysia,” INFERENSI, Jurnal Penelitian Sosial Keagamaan, Vol.7, No.1 :11.

Faisal. (2011). “Sejarah Pengelolaan Zakat Di Dunia Muslim Dan Indonesia (Pendekatan Teori Investigasi-Sejarah Charles Peirce dan Defisit Kebenaran Lieven Boeve),” Analisis, Vol.XI, No.2 : 256-258.

Fauzi, Iskandar dkk. (2019). Sejarah Pemikiran Ekonomi Islam (Masa Rasulullah Sampai Masa Kontemporer)Yogyakarta : K-Media, 31-42.

Hadiyati, Nur. (2019). “Integrasi Pajak Dan Zakat Sebagai Sumber Pembiayaan Pembangunan Nasional,” Legality, Vol.26, No.2 :180.

http://ariesaja.wordpress.com/2010/09/01/di-brunei-masyarakat-bermobil-pun-terima-zakat/ diakses pada 24 oktober 2020

Ibn Rusyd al-Qurtubi, Bidayat al-Mujathid wa Nihayat al-Muqtasid , 178.

Jaelani, Aan, Zakah Management in Indonesia and Brunei Darussalam,136-137

Jaelani, Aan. (2015). Zakah Management in Indonesia and Brunei Darussalam, Cirebon : Nurjati Press IAIN Syekh Nurjati Cirebon, 104.

Lexy J. Moleong. (2017). Metodologi Penelitian Kualitatif, Bandung : Remaja Rosdakarya, 6.

Marzuki, Peter (2007). Penelitian Hukum, Jakarta : Kencana, 87.

Mulkhan, Abdul Munir. (1994). Teologi & Fiqh, Yogyakarta : Roykhan, 445.

Nopiardo, Widi (2019). “Perkembangan Peraturan Tentang Zakat Di Indonesia,” Jurnal Ilmiah Syari‘ah, Vol. 18, No.1 :68-69.

Nurlaelawati, Euis. (2010). "Zakat and The Concept Of Ownership In Islam: Yusuf Qaradawi's Perspective on Islamic Economics," Al-Jami'ah, Vol. 48, No. 2 :365.

Nurlaelawati, Euis. (2010). "Zakat and The Concept Of Ownership In Islam: Yusuf Qaradawi's Perspective on Islamic Economics,":365.

Nurpita, Surti Sari, Herawati. (2018). “Pemerintahan Sultan Hassanal Bolkiah Dan Perbankan Islam Di Brunei Darussalam (1984-2015m),” Thaqafiyyat, Vol. 19, No.1:72.

Paizin, Muhsin Nor. (2017). "Usage of Islamic Alms's Online Portal: Case Study on Pusat Pungutan Zakat (PPZ), Federal Territories of Malaysia," Intellectual Property Rights: Open Access, Vol.5, Issue.1 :3.

Raden, Abdurrahman Aji Haqqi. (2017). "Islamic Law In State Life Of Brunei Darussalam," Journal of Malay Islamic Studies, Vol. 1 No. 2 :81.

Ridwan, Murtadho (2014). “Zakat Vs Pajak : Studi Perbandingan di Berbagai Negara Muslim,”:142-143.

Ridwan, Murtadho. (2014). “Zakat Vs Pajak : Studi Perbandingan di Berbagai Negara Muslim,” ZISWAF, Vol. 1, No. 1:124.

Ridwan, Murtadho. (2014). “Zakat Vs Pajak : Studi Perbandingan di Berbagai Negara Muslim,”:137.

Saidurrahman. (2013). "The Politics Of Zakat Management In Indonesia The Tension Between Baz And Laz," Journal Of Indonesian Islam," Vol.7, No.2 :373.

Sarbini, Ahmad. (2013) “Zakat dan Pajak,” Jurnal Syari’ah, Vol. II, No. II :63.

Sari, Nurma. (2015). “Zakat Sebagai Kebijakan Fiskal Pada Masa Kekhalifah Umar Bin Khattab,” Jurnal Perspektif Ekonomi Darussalam,Vol. 1, No.2:172-173.

Suhaili Sarif, Nor' Azzah Kamri, Azian Madun. (2013). "The Impact of Malaysian Islamic Revivalism on Zakat Administration," International Journal of Nusantara Islam,Vol. 1, No.1 :36.

Sulaiman, Wan bin Wan Yusoff. (2008). "Modern Approach Of Zakat As An Economic And Social Instrument For Poverty Alleviation And Stability Of Ummah," Jurnal Ekonomi dan Studi Pembangunan, Vol.9, No.1 : 115.

Sulastiyawati, Dwi (2014) “Hukum Pajak Dan Implementasinya Bagi Kesejahteraan Rakyat,” Salam; Jurnal Filsafat Dan Budaya Hukum: 122.

Sunarso, Ali (2018). "Historiography Of Indonesian Islam," International Journal of Islamic Studies and Humanities, Vol. 1, No. 1 : 10.

Supriyadi, Dedi. (2007). Bandung :Pustaka Setia,, 5-6.

Waluyo, Joko (2009). “Peranan Pajak Untuk Meningkatkan Kemandirian Anggaran,” Jurnal Ekonomi Pembangunan, Vol. 10, No.2 :154.

Waluyo, Wirawan B. Ilyas. (2002). Perpajakan Indonesia, Jakarta : Salemba Empat, 5.

Wan Mohd Khoirul Firdaus Wan Khoirudin, Mahadi Mohammad. (2013). The Philosophy and Elasticity of Zakat Distribution In Islam, International Journal of Education and Research, Vol.1, No.3 :1.

Widiastuti, Tika dkk. (2019. Handbook Zakat, Surabaya : Airlangga University Press, 2

Wira, Ahmad. (2019). “Studi Pengelolaan Zakat di Malaysia,” Maqdis: Jurnal Kajian Ekonomi Islam, Vol.4, No. 1:93.

Zusiana Elly Triantini. (2015). “Urgensi Regulasi Zakat dalam Pertumbuhan Ekonomi di Indonesia,” Istinbath : Jurnal Hukum Islam,” Vol.14, No.1 : 88.




DOI: http://dx.doi.org/10.31332/lifalah.v5i2.2296

Copyright (c) 2020 Athoillah Islamy, Afina Aninnas

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Li Falah : Jurnal Studi Ekonomi dan Bisnis Islam, Indexed In

Accredited By

free hit
counter
View My Stats

Organized by : Fakultas Ekonomi dan Bisnis Islam
Published by : Institut Agama Islam Negeri Kendari
Jl. Sultan Qaimuddin No. 17 Baruga Kota Kendari Provinsi Sulawesi Tenggara
phone. +62401-3193710
Fax. +62401-3193710
Email: lifalah.iainkdi@gmail.com