Analisis Interpretif Zakat Pengurang Pajak Penghasilan (Studi Komparatif Malaysia dengan Indonesia)

Zakah, tax, and poverty are closely linked to the Islamic economic system. If zakah and tax increases, then poverty should decline. But just the opposite happened in Indonesia. Malaysia has introduced a system of collection of zakah as a tax deduction. Implementation of the policy is not necessarily lower the amount of tax collected, otherwise the amount of taxes to rise in line with the charity number is increasing every year. Based on these conditions, the authors tried to compare by using the interpretive analysis how to manage zakah as a tax deduction in Malaysia as well as whether the imposition of zakah as a deduction from the tax revenues will be reduced or otherwise. The approach taken in this study is a qualitative approach, the interpretive paradigm. The analysis is done by capturing, recording, interpreting and presenting information about zakah and tax Malaysia with Indonesia, and associated with outcome depth interviews and observations based on Islamic values (values hacks tawhid), namely: maslahah principle, the principle of fair share, and the principle rahmatan lil alamin. With Islamic values that researchers can assess whether the management of zakah and taxation in Indonesia, which has been in accordance with the basis of sharia, which factor is the outcome assessor used depth interviews and observation, which is associated with Sharia Enterprise Theory as the theoretical basis of this study. Research shows that, basically zakah and tax management in Malaysia has fulfilled the values of monotheism and the implementation of zakah as a tax deduction will not lead to reduced state revenues in the sector will increase taxes on the contrary. In terms of fiscal policy, it turns out charity also has an important role in the distribution of income and wealth, even very influential on consumer behavior. The results of this paper suggest that it is high time the Indonesian government could also do the same with Malaysia in the application of zaka as a tax deduction which proved successful. Keywords: Zakah, Tax, Tax Credit, Syariah Enterprise Theory