Opportunities for the Application of Zakat as a Deduction for Individual Taxable Income as an Alternative Fiscal Policy in Indonesia

Abstract

This research aims to determine the application of zakat as a substitute instrument for reducing the personal tax subject to national tax and to determine the opportunities if zakat is applied as a reduction in personal taxable income as an alternative fiscal policy in Indonesia. The design of this study uses a descriptive qualitative method through library research. Sources are taken from various references related to the problem topic, namely from agency records, journals, laws, and so on related to the potential for zakat in Indonesian society and how the process when zakat is applied as a reduction in personal taxable income as an alternative fiscal policy in Indonesia. The study results show that the potential for implementing zakat as a tax deduction is quite significant because Muslims are the majority in Indonesia, with a total percentage of Muslim society of 87.02% who can pay zakat and taxes without being burdened by both. The growth of zakat during the 2018-2022 period, which was around 30.02%, shows a significant opportunity to increase state revenue through more effective zakat management so that it becomes an alternative fiscal policy in Indonesia.   Penelitian ini bertujuan untuk mengetahui penerapan jika zakat sebagai instrumen pengganti pengurang pajak orang pribadi yang kena wajib pajak secara nasional dan untuk mengetahui peluang jika diterapkan zakat sebagai pengurang penghasilan kena pajak orang pribadi sebagai alternatif kebijakan fiskal di Indonesia. Desain penelitian ini menggunakan metode kualitatif deskriptif, melalui studi perpustakaan (Library research). Sumber diambil dari berbagai referensi yang berkaitan dengan topik masalahnya yaitu dari catatan instansi, jurnal, undang-undang dan sebagainya. Hasil penelitian ini adalah peluang penerapan zakat sebagai pengurang penghasilan kena pajak orang pribadi sebagai kebajikan fiskal di Indonesia cukup besar dan menjanjikan untuk diterapkan di Indonesia karena kekuatan pemerintah dalam mengendalikan perputaran uang melalui departemen keuangan akan semakin meningkat karena ada pemasukan dari pajak dan zakat.