The Concepts of Zakat and Taxes in Indonesia
Keywords:
Zakat, tax, social welfare, national development, taxable incomeAbstract
Zakat and taxes are two important instruments contributing to the realization of public welfare in Indonesia. Zakat serves as a mechanism for equitable distribution of wealth in Islamic economics, while taxes are the primary source of funding for national development. This study aims to analyze the concepts of zakat and taxes and their application as a deduction from taxable income in Indonesia. The method used is normative legal research through a regulatory approach and literature review. The results show that the government has integrated zakat and taxes through a policy that recognizes zakat paid to official institutions as a deduction from taxable income. However, its implementation still faces several obstacles, such as low public understanding and suboptimal zakat management. Therefore, strengthening education, governance, and synergy between institutions is needed so that the functions of zakat and taxes can be more effective in supporting development and improving public welfare.
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