INTEGRATION OF ZAKAT AND TAX FOR ECONOMIC DEVELOPMENT

Main Article Content

Junita Muharani Nst
Nurhidayanti Nurhidayanti
Abdul Ridho Hamdi

Abstract

Zakat and tax is an instrument for collecting funds is expected to help the country's economy, but today these instruments have not been realized completely due to thinking their double burden. The type of research uses literature study using secondary data. Results of the discussion stated that the synergy of the tax and zakat in Indonesia's economic development is very important, because the tax and zakat have complementary usefulness. With synergy of tax and zakat, the economic development that is formed is a strong economy and can compete in the midst of the economic crisis that threatens.

Article Details

Section
Articles

References

Ali, Zainuddin., “Metode Penellitian Hukum”, Jakarta: Sinar Grafika, 2011
Anton Bakker & Achmad Charris Zubair, “Metodologi Penelitian Filsafat”, Yogyakarta: Kanisius, 1990
Buku Panduan Hak dan Kewajiban Perpajakan, diterbitkan dalam bentuk e-book oleh Ditjen Pajak Kemenkeu RI, http://www.pajakonline.com/engine /learning/ view.php?id=765 diunduh 15 Januari 2020
Joko Subagyo, P., “Metode Penelitian dalam Teori dan Praktek”, Jakarta: Rineka Cipta, 2006
M nur Rianto, Al Arif., “ Pengantar Ekonomi Syariah Teori dan Praktik”.,
Nasution,S .,”Metode Research (Penelitian Ilmiah)”, Jakarta: Bumi Aksara, 2012
Nur Rianto Al Arif, M., “Fungsionalisasi Zakat Dan Pajak Di Dalam Perekonomian” Jurnal Ekonomi Islam, FAI Universitas Muhammadiyah Prof. Dr. Hamka Volume 3, Nomor 1, April 2013
R. Ramadhan, M,. “Integrasi Pajak Dan Zakat Di Indonesia”. Islamiconomic: Jurnal Ekonomi Islam, 2017, 8, 77–94.
Rozalinda., “ Fiqh Ekonomi Syariah”
Sartika, M. Pengaruh Pendayagunaan Zakat Produktif terhadap Pemberdayaan Mustahiq pada LAZ Yayasan SoloPeduli Surakarta. Jurnal EKonomi Islam "La Riba". Vol. II, No. 1, Juli 2008
Susiadi, “Metode Penelitian”, Bandar Lampung: LP2M Institut Agama Islam Negeri Raden Intan Lampung, 2015
Wijono, W.W., Sumber-Sumber Pendapatan Ekonomi, Jurnal Manajemen dan Fiskal Vol V, No. 2 Jakarta 2010.
www.jdih.kemenkeu.go.id., “UU No. 17 Tahun 2000 Tentang Perubahan Ketiga Atas Undang-Undang No. 7 Tahun 1983 Tentang Pajak Penghasilan”.
www.republika.co.id “peran pajak dan zakat ditengah ketimpangan ekonomi” diunduh tgl 03 maret 2020 pukul 22.07 wib
Y Afriyandi,. “sinergitas Pajak dan Zakat Dalam Keuangan Publik Islam”. Rasail, 2014, 2(1), 279.
Zuhirsyan, Muhammad.,” Menejemen Zakat, Infaq, Religiusitas, dan Waqaf