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Konsep Pajak Dalam Hukum Islam

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  • rahmat, andra dwi

Abstract

Pungutan harta rakyat dalam Islam yang diajarkan oleh Rasulullah SAW sebagai pemimpin tentunya berbeda tujuan, cara, ketentuan dan jenisnya dengan yang ada pada negeri negeri muslim saat ini, khususnya Indonesia. Metode kualitatif yang digunakan dalam kajian ini bertujuan untuk mengetahui, mengeksplorasi dan menjelaskan bagaimanakah pandangan Ekonomi Islam mengenai pungutan harta yang ada pada era modern ini dengan metode pengumpulan data kepustakaan (library research). Hasil dari kajian menunjukan bahwa sinergitas antara pajak dan zakat di Indonesia hanya sebatas ada dalam sebahagian regulasi perundang undangan tetapi belum ada skema lain yang aplikatif, misalnya ada kolaborasi antara BAZNAS sebagai badan resmi amil zakat tingkat nasional dan pemerintah melalui direktorat perpajakan.

Suggested Citation

  • rahmat, andra dwi, 2022. "Konsep Pajak Dalam Hukum Islam," OSF Preprints huvsd, Center for Open Science.
  • Handle: RePEc:osf:osfxxx:huvsd
    DOI: 10.31219/osf.io/huvsd
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