Kontribusi Zakat Sebagai Pendapatan Negara Dan Instrumen Penerimaan Pajak (Studi Interpretif)

This research to review zakat as a government revenue non tax and an instrument tax revenue. The purpose of this research to understand and interpret zakat as a government revenue non tax and a tax instrument, especially in increased tax revenue. Data collected from 4 informants who have credibility in the field of zakat and taxation. Analysis techniques are used with phenomenological approach. The result of finding at this result indicated zakat is not a government revenue and not a tax instrument. Other finding indicated the purpose of function zakat and government revenue in harmony, purpose of zakat and purpose of tax in harmony, namely to justice and prosperity for the community. In addition, also there is the "leak" and corruption in tax revenue, so that justice and social prosperity has not been achieved. In addition, zakat has great potential as a source of state revenues are still less explored. The existence of zakat can also be used as a source of financing