DIAN SEPTIANDANI (2019) PRINSIP KEMASLAHATAN DALAM PERATURAN ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The legal issues this dissertation analyzed relate to the principle of benefit in the zakat regulation as a deduction of income tax. The Muslim community has been burdened with the obligation to pay zakat, then as a citizen also has obligations as a taxpayer. This is a double charge. The focus of the problem in this study is the philosophical basis of the zakat regulations as a deduction of income tax and zakat determination policy as a deduction of income tax.This dissertation is a normative legal research. In this normative legal research, researchers use the approach of statute approach, conceptual approach, comparative approach and case approach.The results of this study is the philosophical basis of zakat income tax deductions and the existence of concept changes in the Law of Zakat and Tax Law. The concept relating to zakat, which previously was zakat can reduce taxable income, converted into zakat as income tax deduction. Payment of zakat and taxes is a double charge. Muslim societies have been burdened with the obligation to pay zakat, then as citizens also have obligations as taxpayers. On the one hand get sanctions from God if they fail to pay zakat, and on the other hand the state sanctions if they do not pay tax obligations. This is not in accordance with the principle of benefit. The second novelty, there are changes in concepts in the Zakat Law and the Taxation Law. The concept related to zakat, which previously was zakat can reduce taxable income, is converted into zakat as a deduction of income tax. Changes to the concept in the Article on Taxation Law, relating to citizens who fall into the category of Mustahik (People who are entitled to receive zakat), there are no rules regarding mustahik which are exempted as taxpayers. Zakat that can be deducted is all zakat payments, not only zakat on income alone. (All zakat nominal paid by muzakki). The next novelty is about the importance of zakat and taxes managed simultaneously, later there will be the same database between zakat and taxpayers. Citizens who fall into the category of taxpayers are equated with nishab from compulsory zakat / muzakki.

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