Tinjauan Penerapan Pungutan Pajak dan Zakat Menurut Konsep Ekonomi Islam di Indonesia
DOI:
https://doi.org/10.30595/islamadina.v19i2.2628Keywords:
Pajak, Tax, Zakat, Kharaj, usrAbstract
This paper deals with the source of the country's sources of income in the modern era it is more known for its tax obtained from the community for the purposes of the State for the prosperity of the community. Taxes in Islam was taught by the Prophet Muhammad SAW certainly different provisions and type so that it provides insight for us to assess how the difference in the terms and conditions of the religion taught in the modern era of the levy by the State to the people so that we can assess, read and take heed and which one is better and can be applied in the life of a country. The purpose of this paper is to expose about the wealth tax, income tax, (zakat), a land tax (kharaj), tax farming (usr), a protection tax (Jizya), a tax customs import tax, (ushur), the spoils of war (ghanimah and fa'i) along with the conditions that exist in tenet of Islam.
References
Adiwarman Azwar Karim. (2004). Sejarah Pemikiran Ekonomi Islam. Jakarta: PT RajaGrafindo Persada.
Afriyandi, Y. (2014). sinergitas Pajak dan Zakat Dalam Keuangan Publik Islam. Rasail, 2(1), 279.
Ashar. (2013). Pajak Dan Zakat: Suatu Kajian Komparatif. Fenomena, V(2).
Gazi Inayah. (2005). Teori Komprehensif Tentang Zakat dan Pajak. Yogyakarta: Tiara Wacana.
Gusfahmi. (2007). Pajak Menurut Syariah. Jakarta: PT. Raja Grafindo Persada.
Hasanuddin, H. N. dan M. (2008). Ensiklopedi Ekonomi dan Perbankan Syari’ah. Bandung: Kafa Publishing.
Karim, A. (2014). Ekonomi Makro Islam. Jakarta: Rajawali Pers.
Kesit Bambang Prakosa. (2005). Hukum Pajak. Yogyakarta.: EKONISIA.
Mahjuddin. (2008). Masailul Fiqhiyah. Jakarta: Kalam Media.
Mannan, M. . (1997). Islamic Economic, Theory and Practice. Yogyakarta: PT. Dana bhakti Wakaf.
Masdar Farid Mas’udi. (2002). Agama Keadilan; Risalah Zakat (Pajak) Dalam Islam. Jakarta: P3M.
Masjfuk Zuhdi. (1987). Pengantar Hukum Syariah. Jakarta: Haji mas Agung.
Nasar, M. F. (2014). Pengembangan dan Implementasi zakat wakaf, 1–3.
Nuruddin Mhd Ali. (2006). Zakat Sebagai Intrumen Dalam Kebijakkan Fiscal. Jakarta: PT Raja Grafindo Persada.
Ramadhan, M. R. (2017). Integrasi Pajak Dan Zakat Di Indonesia. Islamiconomic: Jurnal Ekonomi Islam, 8, 77–94.
Soemarso. (2007). Perpajakan Pendekatan Komprehensif. Jakarta: Salemba Empat.
Wahid, M. A. R. (2016). Integrasi Pajak Dan Zakat Di Indonesia Perspektif Hukum Islam Dan Hukum Positif. El-Jizya, 4(1), 27–58.
Zalum, A. Q. (2002). Sistem Keuangan di Negara Khilafah. Bogor: Pustaka Thariq al-Izzah,.
http://www.pajak.go.id/content/buku-peraturan-perpajakan
https://lailynurarifa.wordpress.com/2012/12/12/zakat-dan-pajak-dalam-islam
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Islamadina is licensed under a Creative Commons Attribution 4.0 International License.
