Research Article
Zakat as an Instrument of Tax Receipts (Interpretive Study on Zakat and Tax Receipts
@INPROCEEDINGS{10.4108/eai.21-9-2019.2293944, author={Ibnu Fajarudin and Rony Wardhana and Rudi Harianto and Nurul Aini and Ariyani Ariyani}, title={Zakat as an Instrument of Tax Receipts (Interpretive Study on Zakat and Tax Receipts}, proceedings={Proceedings of the 1st Conference on Islamic Finance and Technology, CIFET, 21 September, Sidoarjo, East Java, Indonesia}, publisher={EAI}, proceedings_a={CIFET}, year={2020}, month={5}, keywords={zakat instrument tax financing}, doi={10.4108/eai.21-9-2019.2293944} }- Ibnu Fajarudin
Rony Wardhana
Rudi Harianto
Nurul Aini
Ariyani Ariyani
Year: 2020
Zakat as an Instrument of Tax Receipts (Interpretive Study on Zakat and Tax Receipts
CIFET
EAI
DOI: 10.4108/eai.21-9-2019.2293944
Abstract
This research to review zakat as an instrument tax revenue. The purpose of this research to understand and interpret zakat as a tax instrument, especially in increased tax revenue. Data collected from 4 informants who have credibility in the field of zakat and taxation. Analysis techniques are used with phenomenological approach. The result of finding at this result indicated zakat is not a tax instrument. This is because there is a clear difference between zakat and tax although also there are similarities between zakat and tax. Other finding indicated the purpose of zakat and purpose of tax in harmony, namely to justice and prosperity for the community. In addition, also there is the "leak" and corruption in tax revenue, so that justice and social prosperity has not been achieved. In addition, zakat has great potential as a source of state revenues are still less explored. The existence of zakat can also be used as a source of financing.