Retracted: INTEGRASI PAJAK DAN ZAKAT DI INDONESIA PERSPEKTIF HUKUM ISLAM DAN HUKUM POSITIF
DOI:
https://doi.org/10.24090/ej.v4i1.2016.pp27-58Keywords:
zakat, taxes, Islamic law, positive lawAbstract
This paper was retracted by Fakultas Ekonomi dan Bisnis Islam as Publisher on August 8, 2019. This paper was published due to a technical error and was not intended to be included in this journal. This article is the property of Masnun Tahir & Zasiana Elly Triantini, which has been published in the journal Al-Adalah Faculty of Sharia UIN Raden Intan Lampung volume 12 number 1 in 2015 at http://ejournal.radenintan.ac.id/index.php/adalah/article/view/204/374. Thus the article belongs to Moh. Abdur Rohman Wahid was not published by us. Retractions are published on August 8, 2019. Tulisan ini menawarkan konsep integrasi pajak dan zakat sebagai bentuk semangat baru dalam meningkatkan zakat dan pajak di Indonesia. Integrasi zakat dan pajak penting untuk diupayakan karena pertumbuhan zakat semakin meningkat dari waktu ke waktu yang ditandai dengan makin meningkatnya jumlah Badan Amil Zakat dan nomor akuisisi sedekah dari tahun ke tahun. Selain dari itu, perkembangan kekayaan serta kualitas pelayanan pengembangan distribusi zakat wajib, termasuk pemanfaatannya, menunjukkan trend yang terus meningkat secara progresif. Dengan pertumbuhan yang signifikan ini, zakat dapat menjadi alat kesejahteraan ekonomi dan sosial bagi umat dan kedudukannya sama penting dengan pajak penghasilan negara. Pajak dan zakat, bilamana diintegrasikan dalam suatu konsep dan aturan hukum yang jelas, diyakini dapat memajukan perekonomian Indonesia. This paper propose the concept of integration between taxes and zakat to accelerate the achievement of social welfare in Indonesia. The integration is important as the growth of zakat steadily increases from time to time which is marked by the increasing number of Amil Zakat and alms acquisition from year to year. At the same time, the development of wealth and the service quality of obligatory zakat distributions, including utilization, is also increases progressively. Undoubtly, with this significant growth, charity, like the tax, can be utilized as a tool to achieve social walfare as well as to improve the economy of Indonesia.References
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Effendy, Bahtiar, 1998 ,Islam dan Negara Transformasi Pemikiran dan Praktik Politik Islam di Indonesia, Jakarta: Paramadina.
Fakhruddin, 2008, Fikih dan Manajemen Zakat, Malang: UIN Malang Press.
Hafidhuddin, Didin, 2002, Zakat dalam Perekonomian Modern, Jakarta: Gema Insani Press.
http://Nasional.kompas.com
Mas’udi, Masdar Farid, 2010, Pajak itu Zakat Uang Allah untuk Kemaslahatan Rakyat, Bandung: Mizan Media Utama.
_____, 1991, Agama Keadilan Risalah Zakat (Pajak) dalam Islam, Jakarta, Pustaka Firdaus.
Mudzhar, M. Atho, 2014, Esai-esai Sejarah Sosial Hukum Islam, Yogyakarta: Pustaka Pelajar.
Mursyidi, 2003, Akuntansi Zakat Kontemporer,Bandung: Remaja Rosda Karya.
_____, 2015, Sinergi Zakat dengan Pajak dalam Menyejahterakan Umat, Makalah pada Seminar di Dirjen Pajak, Jakarta 19 Agustus.
Qaradhawi, al-, Yûsuf, 2001, Hukum Zakat, Jakarta: Litera Antarnusa.
Santoso, Cahyo Budi, Gerakan Zakat Indonesia, dalam http: //dsniamanah.or.id/web/content/view/105/1/.
Supena, Ilyas, dan Darmuin, 2009, Manajemen Zakat, Semarang: Walisongo Press.
Wahid, Abdurrahman, 2007, Islam Kosmopolitan: Nilai-nilai Indonesia dan Transformasi Kebudayaan, Jakarta: The Wahid Institute.
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Published
2017-03-17
How to Cite
Wahid, M. A. R. (2017). Retracted: INTEGRASI PAJAK DAN ZAKAT DI INDONESIA PERSPEKTIF HUKUM ISLAM DAN HUKUM POSITIF. El-Jizya : Jurnal Ekonomi Islam, 4(1), 27–58. https://doi.org/10.24090/ej.v4i1.2016.pp27-58
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