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Government Policy on Zakat and Tax in Indonesia

Ahkam: Jurnal Ilmu Syariah · Vol. 15 No. 1 (2019)

DOI
10.15408/ajis.v15i1.2841
ISSN
2407-8646, 1412-4734
Terbit
2019-02-21
Penerbit
Universitas Islam Negeri Jakarta
Bahasa
eng

Abstrak

New Order Government tends to consider as zakat and tax liabilities are different. There is an exciting development in the era of reform with the passage of Act No. 38 of 1999 on the Management of Zakat and converted into Act 23 of 2011. It seems that the government has to have the desire to accommodate the charity as potential aspects to reduce taxes. Moreover, the idea of integrating the zakat and taxes in one more incentive system sounded. If this is true, the government may implement two points of maqâshid al-syarî’ah, namely hifzh al-dîn and hifzh al-mâl. DOI: 10.15408/ajis.v15i1.2841

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40 penulis · 150 tautan kepenulisan bersama · 69 lintas organisasi · menampilkan 40 yang paling banyak terhubung

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  • Hasanuddin University
  • Universitas Nahdlatul Wathan Mataram
  • Indonesia Open University
  • Universidad de la Costa
  • Universitas Islam Negeri Imam Bonjol Padang
  • Universitas Islam Negeri Maulana Malik Ibrahim
  • University of Jeddah
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Muhamad Galang IsnawanUniversitas Nahdlatul Wathan Mataram5
Naif Mastoor AlsulamiUniversity of Jeddah4
Camilo Andrés Rodríguez-NietoUniversidad de la Costa2
Camilo Andrés Rodríguez-NietoUniversidad de la Costa2
Wanda Nugroho YanuartoMuhammadiyah University Purwokerto2
Muhamad Galang IsnawanUniversitas Nahdlatul Wathan Mataram2
Naif Mastoor AlsulamiAfiliasi tidak diketahui2
SUDIRMAN SUDIRMANState University of Malang2
Ebenezer BonyahUniversity of Skills Training and Entrepreneurial Development2
Aloisius Loka SonUniversity of Timor1
Javier García‐GarcíaUniversidad Autónoma de Guerrero1
Muh PauzanUniversitas Wiralodra1
Ardi Dwi SusandiIndonesia Open University1
Mery NoviyantiIndonesia Open University1
Sarip HidayatAfiliasi tidak diketahui1
St. Aisjah FarhumHasanuddin University1
Muhammad Banda SelamatHasanuddin University1
Mukti ZainuddinHasanuddin University1
Safruddin SafruddinHasanuddin University1
Alfa NelwanHasanuddin University1
Alfa F. P. NelwanAfiliasi tidak diketahui1
MUHAMMAD FARHAN KURNIAHasanuddin University1
I Ketut SukarmaAfiliasi tidak diketahui1
Muh. RusmayadiAfiliasi tidak diketahui1
Samsuriadi SamsuriadiAfiliasi tidak diketahui1
Muh. RusmayadiUniversitas Nahdlatul Wathan Mataram1
Samsuriadi SamsuriadiUniversitas Nahdlatul Wathan Mataram1
Ebenezer BonyahAfiliasi tidak diketahui1
Jenisus O. DejarloAfiliasi tidak diketahui1
Jenisus O. DejarloUniversity of Rizal System1
Remiswal RemiswalUniversitas Islam Negeri Imam Bonjol Padang1
Mahmud MahmudUniversitas Islam Negeri Imam Bonjol Padang1
Samsul ArifaiAfiliasi tidak diketahui1
Tenriawaru SurfaUniversitas Islam Negeri Alauddin Makassar1
Yusnaeni YusnaeniUniversity of Nusa Cendana1
Nanda Lailatul ArofahUniversitas Islam Negeri Maulana Malik Ibrahim1
Irwan AbdullahUniversitas Gadjah Mada1
Saifuddin Zuhri QudsySunan Kalijaga State Islamic University Yogyakarta1
Fakhruddin FakhruddinUniversitas Islam Negeri Maulana Malik Ibrahim1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) http://journal.uinjkt.ac.id/index.php/ahkam/oai, pertama di-harvest 8 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc)
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	<dc:title xml:lang="en">Government Policy on Zakat and Tax in Indonesia</dc:title>
	<dc:creator xml:lang="en">Sudirman, Sudirman</dc:creator>
	<dc:subject xml:lang="en">zakat</dc:subject>
	<dc:subject xml:lang="en">tax</dc:subject>
	<dc:subject xml:lang="en">maqâshid al-syarî’ah</dc:subject>
	<dc:description xml:lang="en">New Order Government tends to consider as zakat and tax liabilities are different. There is an exciting development in the era of reform with the passage of Act No. 38 of 1999 on the Management of Zakat and converted into Act 23 of 2011. It seems that the government has to have the desire to accommodate the charity as potential aspects to reduce taxes. Moreover, the idea of integrating the zakat and taxes in one more incentive system sounded. If this is true, the government may implement two points of maqâshid al-syarî’ah, namely hifzh al-dîn and hifzh al-mâl. DOI: 10.15408/ajis.v15i1.2841        </dc:description>
	<dc:publisher xml:lang="en">Universitas Islam Negeri Jakarta</dc:publisher>
	<dc:date>2019-02-21</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinjkt.ac.id/index.php/ahkam/article/view/2841</dc:identifier>
	<dc:identifier>10.15408/ajis.v15i1.2841</dc:identifier>
	<dc:source xml:lang="en">AHKAM : Jurnal Ilmu Syariah; Vol. 15 No. 1 (2015)</dc:source>
	<dc:source>2407-8646</dc:source>
	<dc:source>1412-4734</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinjkt.ac.id/index.php/ahkam/article/view/2841/2230</dc:relation>
</oai_dc:dc>