ZAKAT VS PAJAK: STUDI PERBANDINGAN DI BEBERAPA NEGARA MUSLIM

This article aims to reveal the relationship between zakat and taxes in some Muslim countries. In the early days of Islam, an obligation imposed on the Muslim zakat was collected only managed by the State. However, over the time, and increased state spending needs, then in addition to zakat, Muslims are also burdened with dharibah (tax) to cover the budget deficit. This article is produced from the literature from a variety of sources with inductive method. Results of the study found that the relationship between zakat and taxation in Saudi Arabia, Malaysia and Indonesia had a significant difference. Saudi Arabia enforces a single obligation means Muslim citizens who already pay zakat is not obligated to pay taxes. When Malaysia imposed a charity as a tax deduction if the charity paid out in the institution’s official charity. While Indonesia imposed a system of tax deduction in the sense, zakat which has been paid residents can reduce taxable income