PERBANDINGAN PERLAKUAN PAJAK DAN ZAKAT PADA PRODUK KEUANGAN ISLAMI MUDHARABAH DAN MURABAHAH
Keywords:
Taxes, Zakat, Islamic Financial Products, Mudharabah, MurabahahAbstract
This paper aims to describe the past and present tax and zakat obligations imposed on each Muslim as two different obligations through a literature review. Taxes are levied by the government on every citizen including Muslims with the aim of assisting the government in financing the state. While zakat is paid by Muslims based on religious obligations aimed at increasing the devotion of the Ummah, reducing poverty and increasing solidarity and building economic sustainability. Using a descriptive method, this study found that in contemporary Islamic economics, zakat is used as a tool to improve the economy with an interest-free loan system (qardul hasan). Mudharabah and Murabahah are both Islamic financial products designed by considering aspects of sharia compliance, including the fulfillment of zakat obligations. The basic principle of zakat in Islam is the obligation to give a portion of wealth to those who deserve it. Meanwhile, the imposition of taxes on Islamic financial products has the same purpose as the imposition of taxes on conventional financial products, namely to finance government spending in providing public services to the public. The payment of zakat through official institutions can be submitted as a tax deduction, so that the tax functions as the main source of state revenue and is used entirely for the benefit of the people in line with the purpose of zakat payment in Islam.
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References
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Andriani, S. and Fathya, F. (2013) ‘Zakat Sebagai Pengurang Pajak Penghasilan Pada Badan Amil Zakat’, None, Vol.4(No.1), pp. 13–32.
Bayinah, A. N. (2019) ‘Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak’, Jurnal Akuntansi Dan Keuangan Islam, 3(1), pp. 83–98. doi: 10.35836/jakis.v3i1.43.
Bulutoding, L. and Habbe, A. H. (2018) ‘The Influence of Akhlaq to Tax Compliance Behavior , and Niyyah as Mediating Variable of Moslem Taxpayers in Malaysia’, Scientific Research Journal, VI(I), pp. 26–34.
Cooper, M. and Nguyen, Q. T. K. (2020) ‘Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda’, International Business Review, 29(3), p. 101692. doi: 10.1016/j.ibusrev.2020.101692.
Halimatussadiah, A. et al. (2023) ‘Co-management of large-scale and medium-scale fisheries: An assessment of the fishery tax system in Indonesia’, Marine Policy, 148(November 2022), p. 105458. doi: 10.1016/j.marpol.2022.105458.
Imanika, N. (2018) ‘Analisis Perbandingan Implementasi Zakat sebagai Pengurang Pajak di Indonesia dengan Malaysia dan Singapura’, 1(2), p. 2018. Available at: https://www.uam.es/gruposinv/meva/publicaciones jesus/capitulos_espanyol_jesus/2005_motivacion para el aprendizaje Perspectiva alumnos. pdf%0Ahttps://www.researchgate.net/profile/Juan_Aparicio7/publication/253571379_Los_estudios_sobre_el_cambio_conceptual_.
Nindi, D. T. D. et al. (2023) ‘Pemetaan Penelitian Seputar Manajemen Zakat Pada Lembaga Keuangan Syariah: Studi Bibliometrik Vosviewer Dan Literatur Review’, jurnal ekonomika dan bisnis Islam, 6(1), pp. 1–20.
Olsen, J. et al. (2019) ‘Mental accounting of income tax and value added tax among self-employed business owners’, Journal of Economic Psychology, 70(March 2018), pp. 125–139. doi: 10.1016/j.joep.2018.12.007.
Peerzade, S. (2005) ‘Towards Self-Enforcing Islamic Tax System: An Alternative to Current Approaches, Journal of King Abdulaziz University-Islamic Economics, 18(1), pp. 3–12.
Putri, N. S. et al. (2022) ‘the Effect of Musyarakah, Mudharabah, and Murabahah Financing on Return on Asset (Roa) During the Covid-19 Pandemic (Case Study on Bca Syariah Bank & Bukopin Syariah Kb for the 2019-2021 Period)’, International Journal of Economics and Management Research, 1(2), pp. 98–107. doi: 10.55606/ijemr.v1i2.30.
Sinaga, H. D. P., Pramana, Y. and Hermawan, A. W. (2023) ‘Income Tax Reconstruction on Construction Services to Support Development in Indonesia’, World Journal of Entrepreneurship, Management and Sustainable Development, 19(1–2), pp. 125–136. doi: 10.47556/J.WJEMSD.19.1-2.2023.10.
Syarif, M. (2021) ‘Senif zakat for muallaf in aceh (Overview of Politics, Economics and Psychology of Religion)’, Journal of Law Science, 3(2), pp. 53–62. Available at: www.iocscience.org/ejournal/index.php/JLS%0AJuridical.
Alfi, C. F. and Mohamad, M. (2023) ‘An Overview of the Government of Indonesia ’ s Sustainable Initiatives to Encourage Saving Behaviour among Zakat Recipients in Indonesia’, (June). doi: 10.6007/IJARBSS/v13-i6/16165.
Andriani, S. and Fathya, F. (2013) ‘Zakat Sebagai Pengurang Pajak Penghasilan Pada Badan Amil Zakat’, None, Vol.4(No.1), pp. 13–32.
Bayinah, A. N. (2019) ‘Implementasi Zakat Sebagai Pengurang Penghasilan Kena Pajak’, Jurnal Akuntansi Dan Keuangan Islam, 3(1), pp. 83–98. doi: 10.35836/jakis.v3i1.43.
Bulutoding, L. and Habbe, A. H. (2018) ‘The Influence of Akhlaq to Tax Compliance Behavior , and Niyyah as Mediating Variable of Moslem Taxpayers in Malaysia’, Scientific Research Journal, VI(I), pp. 26–34.
Cooper, M. and Nguyen, Q. T. K. (2020) ‘Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda’, International Business Review, 29(3), p. 101692. doi: 10.1016/j.ibusrev.2020.101692.
Halimatussadiah, A. et al. (2023) ‘Co-management of large-scale and medium scale fisheries: An assessment of the fishery tax system in Indonesia’, Marine Policy, 148(November 2022), p. 105458. doi: 10.1016/j.marpol.2022.105458.
Imanika, N. (2018) ‘Analisis Perbandingan Implementasi Zakat sebagai Pengurang Pajak di Indonesia dengan Malaysia dan Singapura’, 1(2), p. 2018. Available at: https://www.uam.es/gruposinv/meva/publicaciones jesus/capitulos_espanyol_jesus/2005_motivacion para el aprendizaje Perspectiva alumnos.pdf%0Ahttps://www.researchgate.net/profile/Juan_Aparicio7/publication/253571379_Los_estudios_sobre_el_cambio_conceptual_.
Nindi, D. T. D. et al. (2023) ‘Pemetaan Penelitian Seputar Manajemen Zakat Pada Lembaga Keuangan Syariah: Studi Bibliometrik Vosviewer Dan Literatur Review’, jurnal ekonomika dan bisnis Islam, 6(1), pp. 1–20.
Olsen, J. et al. (2019) ‘Mental accounting of income tax and value added tax among self-employed business owners’, Journal of Economic Psychology, 70(March 2018), pp. 125–139. doi: 10.1016/j.joep.2018.12.007.
Peerzade, S. (2005) ‘Towards Self-Enforcing Islamic Tax System: An Alternative to Current Approaches. Journal of King Abdulaziz University-Islamic Economics, 18(1), pp. 3–12.
Putri, N. S. et al. (2022) ‘the Effect of Musyarakah, Mudharabah, and Murabahah Financing on Return on Asset (Roa) During the Covid-19 Pandemic (Case Study on Bca Syariah Bank & Bukopin Syariah Kb for the 2019-2021 Period)’, International Journal of Economics and Management Research, 1(2), pp. 98–107. doi: 10.55606/ijemr.v1i2.30.
Sinaga, H. D. P., Pramana, Y. and Hermawan, A. W. (2023) ‘Income Tax Reconstruction on Construction Services to Support Development in Indonesia’, World Journal of Entrepreneurship, Management and Sustainable Development, 19(1–2), pp. 125–136. doi: 10.47556/J.WJEMSD.19.1-2.2023.10.
Syarif, M. (2021) ‘Senif zakat for muallaf in aceh (Overview of Politics, Economics and Psychology of Religion)’, Journal of Law Science, 3(2), pp. 53–62. Available at: www.iocscience.org/ejournal/index.php/JLS%0AJuridical.
