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Abstract
The focus of this research is centred around the issue of tax rebate policy (zakat as a tax deduction). The first research problem, how is the legal policy in regards to the management of zakat and taxes from the perspective of the history of legislation in Indonesia? Second, what is the relevance of the tax rebate policy to the zakat management policy in Indonesia? This research is a normative study with juridical and historical approach. The results of the research conclude: First, in every certain period the political and legal characteristics are very progressive, depending on the political conditions and the development of social dynamics at that time. Second, the Malaysian government places zakat as an essential component in order to alleviate poverty and the income of taxpayers is given a 100% reduction on tax payments from zakat that has been paid, while Indonesia still applies tax deduction (PKP).
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References
- Buku
- Soekanto, Soerjono, Pengantar Penelitian Hukum, Cetakan Ketiga, UI Press, Jakarta, 2010.
- Jurnal
- K., Amiruddin, “Model-model Pengelolaan Zakat di Dunia Muslim”, AHKAM, Vol. 3, No. 1, 2015.
- Dworkin, Ronald, “Legal Research”, Daedalus, 1973.
- Tahir, Masnun dan Zusiana Elly Triantini, “Integrasi Zakat dan Pajak”, AL-‘ADALAH, Vol. XII, No. 3, 2015.
- Suprayitno, Eko, Radiah Abdul Kader dan Azhar Harun, “Zakat sebagai Pengurang Pajak”, Jurnal Penelitian Sosial Keagamaan, Vol. 7, No. 1, 2013.
- Peraturan Perundang-undangan
- Undang-Undang Dasar Republik Indonesia Tahun 1945.
- Undang-Undang No. 23 Tahun 2011 tentang Zakat, Infaq, Shadaqah.
- Undang-Undang No. 36 Tahun 2008 tentang Perubahan keempat atas Undang-Undang No. 7 Tahun 1983 tentang Pajak Penghasilan.
- Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan Zakat.
- Keputusan Menteri Agama No. 581 Tahun 1999.
- Surat Edaran Kementerian Agama No. A/VII/17367 Tahun 1951 tentang Pelaksanaan Zakat Fitrah.
- Ordonantie Pemerintah Hindia Belanda No. 6200 Tahun 1905.
- Putusan Pengadilan
- Putusan MK No. 86/PUU-X/2012.
References
Buku
Soekanto, Soerjono, Pengantar Penelitian Hukum, Cetakan Ketiga, UI Press, Jakarta, 2010.
Jurnal
K., Amiruddin, “Model-model Pengelolaan Zakat di Dunia Muslim”, AHKAM, Vol. 3, No. 1, 2015.
Dworkin, Ronald, “Legal Research”, Daedalus, 1973.
Tahir, Masnun dan Zusiana Elly Triantini, “Integrasi Zakat dan Pajak”, AL-‘ADALAH, Vol. XII, No. 3, 2015.
Suprayitno, Eko, Radiah Abdul Kader dan Azhar Harun, “Zakat sebagai Pengurang Pajak”, Jurnal Penelitian Sosial Keagamaan, Vol. 7, No. 1, 2013.
Peraturan Perundang-undangan
Undang-Undang Dasar Republik Indonesia Tahun 1945.
Undang-Undang No. 23 Tahun 2011 tentang Zakat, Infaq, Shadaqah.
Undang-Undang No. 36 Tahun 2008 tentang Perubahan keempat atas Undang-Undang No. 7 Tahun 1983 tentang Pajak Penghasilan.
Undang-Undang No. 38 Tahun 1999 tentang Pengelolaan Zakat.
Keputusan Menteri Agama No. 581 Tahun 1999.
Surat Edaran Kementerian Agama No. A/VII/17367 Tahun 1951 tentang Pelaksanaan Zakat Fitrah.
Ordonantie Pemerintah Hindia Belanda No. 6200 Tahun 1905.
Putusan Pengadilan
Putusan MK No. 86/PUU-X/2012.