Open AccessGovernment Policy on Zakat and Tax in Indonesia
Author(s) -
Sudirman Sudirman
Publication year - 2019
Publication title -
deleted journal
Language(s) - English
Resource type - Journals
ISSN - 2407-8646
DOI - 10.15408/ajis.v15i1.2841
Subject(s) - government (linguistics) , incentive , order (exchange) , tax incentive , business , tax reform , law and economics , accounting , public administration , public economics , economics , political science , finance , market economy , philosophy , linguistics
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