TINJAUAN SOSIOLOGI HUKUM TERHADAP ZAKAT SEBAGAI PENGURANG PENGHASILAN PAJAK UU NO. 23 TAHUN 2011 PASAL 22 (STUDI ANALISIS PENDEKATAN USHUL FIKIH)

Abstract

As one of the important themes in the management of zakat, the government has approved and stipulated zakat as a deduction from Taxable Income. Furthermore, this policy does not only cover zakat, but also compulsory religious contributions, which means the BAZNAS struggle for tax reduction, is also enjoyed by other religious adherents. The amount of zakat and donations that can be calculated as a deduction from income is 2.5%. This is in accordance with Law No. 23 of 2011 article 22 which is an amendment to Law No. 38 of 1999. This paper tries to describe the analysis of the concept of Zakat Management which is reviewed in the perspective of legal sociology with the method of normative-sociological approaches and the study of ushul fiqh. In a review of the legal sociology of zakat as a tax deduction seen from its implementation it will have an effect on the tax sector, because it reduces tax revenues. As for the review of ushul fiqh related to Law No. 23 of 2011 concerning Management of Zakat, that the government here has made reform efforts in regulating the issue of zakat law in order to prosper the welfare of its people, and this is enough to represent the intent of maqasid ash-Sharia in achieving the goal of benefit both in the world and benefit in the hereafter. In Islam, it is not possible to replace the position of zakat with taxes. What is possible is integrating, among others, by cutting the amount of tax with the amount of zakat paid by someone. this method may be acceptable because according to their belief they have fulfilled religious obligations along with fulfilling their obligations to the State.