Analisis Hukum Perpajakan dalam Fikih Muamalah Studi Komparatif  antara Pajak dan Zakat

Toyiburahman; Ulpariyeh

Authors

Toyiburahman Sekolah Tinggi Ekonomi Islam Abdussalam, Kubu Raya
Ulpariyeh Sekolah Tinggi Ekonomi Islam Abdussalam

Keywords:

Zakat, Taxes, Muamalah Fiqh, Social Justice

Abstract

This research aims to analyze the position of tax in the perspective of muamalah fiqh and compare it with zakat as a financial obligation which has a social function in Islam. This research uses a normative and comparative approach by examining the legal basis for tax and zakat, both according to Islamic law and Indonesian positive law. This approach is supported by qualitative descriptive analysis to describe the similarities and differences between tax and zakat in terms of objectives, nature of obligations, and implementation mechanisms. The research results show that although tax and zakat have fundamental differences in legal sources and beneficiaries, they both aim to realize social justice, economic equality and social welfare. This research also finds that taxes can be justified in Islam as long as they are applied fairly and used for the public interest. The zakat policy as a tax deduction implemented by the government is a form of real synergy between the two, so that it can reduce the double burden on Muslims. This research provides new understanding regarding the importance of harmonization of taxes and zakat to support a more equitable public financial system

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