Analysis of the Implementation of Article 22 of Law Number 23 of 2011 Concerning Management of Zakat as a Reduction of Taxable Income in the City of Palu From Maqāṣhid Al-Syarīʿah Perspective
Abstract
Zakat is the third pillar of Islam, so most Muslims know the importance of
paying Zakat. Indonesia has related regulations, namely Law of the
Republic of Indonesia No. 23 of 2011 concerning the management of Zakat;
Article 22 states, "Zakat paid by muzak to the National Amil Zakat Agency
or Amil Zakat Institution is deducted from taxable income. The type of
research in this research is field research. The primary and secondary data
are used. Data collection techniques are observation, interviews, and
documentation. The results of this research show that the mechanism for
implementing this law is contained in Minister of Finance Regulation
Number 254/PMK.03/2010 concerning Procedures for Charging Zakat or
Mandatory Religious Contributions That Can Be Deducted from Gross
Income, namely Zakat on income paid by the Compulsory Taxation of
individuals who adhere to the Islamic religion or by taxpayers of domestic
corporate bodies owned by followers of the Islamic religion to National
Zakat Amil Agency or zakat amil institutions established or authorized by
the Government, by attaching Proof of Zakat Deposit at the time of
reporting the annual Tax Return no later than March 31 of the current year,
representing the intention of Maqāṣhid Al-Syarīʿah itself in achieving the
goal of benefit both in the world and the benefit in the afterlife, Law
Number 23 of 2011 concerning zakat management regulates Zakat as a
deduction from taxable income, with the aim of exempting taxpayers
Muslims have two responsibilities, namely paying taxes and Zakat.
Research implications: It is necessary to carry out outreach efforts
regarding Zakat as a deduction from taxable income. Taxpayers and
entrepreneurs who are subject to tax are expected to pay Zakat through
official government institutions that handle Zakat, such as the National
Zakat Amil Agency and the Zakat Amil Institute.