Islamic Public Finance: Productive Zakat and Taxes As Instruments of The Country's Economy
DOI:
https://doi.org/10.62265/jcaip.v1i2.45Keywords:
Instrument; Productive Zakat; State Economy.Abstract
Purpose: This research aims to determine productive zakat and taxes in the management and distribution of funds for economic activities, education, health, and infrastructure. Zakat and taxes are instruments of income obtained by the community that must be spent based on the provisions stipulated in the Al-Quran and Hadith, while taxes are instruments of state income collected from the community from income tax, land, and building tax, value-added tax, income tax, and others. Methodology: The research method in this study uses a qualitative method with a descriptive approach using interview data and report data on the collection and distribution of productive zakat funds and taxes for the country's economic growth. This research data was collected using structured interviews regarding the collection and distribution of funds in economic activities, education, health, and infrastructure to provincial BAZNAS staff and South Kalimantan provincial tax staff. Findings: There are findings in research conducted by researchers that the contribution of productive zakat funds and taxes distributed in economic activities, education, health, and infrastructure development has an impact on regional economic growth of 56% from 2022-2023, and while the instrument is equal to 87 %.
References
Amruddin, Ilmie, H. M. B., Dewi, G., Misno, Arsyad, K., Shiddieqy, H. A., Norman, E., Jamaludin, Putra, B. P., Syafruddin, Muslim, U. B., Anwar, N., & Handoyo. (2022). Metodologi Penelitian Ekonomi Islam. Publica Indonesia Utama.
Arif, M. N. R. A. (2013). Fungsionalisasi Zakat dan Pajak di dalam Perekonomian. Jurnal Ekonomi Islam FAI Uhamka. https://www.academia.edu/6313517/Fungsionalisasi_Zakat_dan_Pajak_di_dalam_Perekonomian.
Atika, A. Z. M., & Purnomo, A. (2022). Sales and Purchases Of Sharia Mutual Funds Impact During Covid-19 Pandemic. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 53–67. https://doi.org/10.24252/al-mashrafiyah.v6i1.27815.
Atika Zahra Maulida & Agus Purnomo. (n.d.). Share Waqf: Economic Growth and Poverty Alleviation in Indonesia. Retrieved January 26, 2023, from https://journal.iain-manado.ac.id/index.php/TJEBI/article/view/1758.
Azzahra, F., Garini, F., & Zulham, T. (2023). Pengaruh Pajak, Zakat, Infak, dan Sedekah Terhadap Pertumbuhan Ekonomi Indonesia. 5, 199–211. https://doi.org/10.24815/jimeki.v5i2.28979.
Group, M. C. (1704982065). Peran Pajak dan Zakat di Tengah Ketimpangan Ekonomi. MUC Consulting Group. https://mucglobal.com/id/news/486/Peran-Pajak-dan-Zakat-di-Tengah-Ketimpangan-Ekonomi.
Gumiwang, R. Ddtcn., Ringkang. (n.d.). Zakat dan Pajak Sama-Sama Berfungsi sebagai Redistribusi Pendapatan. Retrieved January 11, 2024, from https://news.ddtc.co.id/zakat-dan-pajak-sama-sama-berfungsi-sebagai-redistribusi-pendapatan-46239.
Hadinata, A. H. (n.d.). Sinergi Zakat Dan Pajak Terhadap Perekonomian Indonesia.
Haskar, E. (2020). Hubungan Pajak Dan Zakat Menurut Perspektif Islam.
Hidayatullah, A. M. (2018). Peran Koperasi Masjid Sabilillah Kota Malang Dalam Memberdayakan Wakaf Tunai Untuk Pengembangan Usaha Mikro. Jurnal Ilmiah Mahasiswa FEB, 7(1), Article 1. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/5217.
Kementerian Keuangan. (n.d.). Badan Kebijakan Fiskal—Pemerintah Semakin Fokus Kembangkan Green Sukuk Lewat G20. Retrieved January 26, 2023, from https://fiskal.kemenkeu.go.id/baca/2022/07/06/4353-pemerintah-semakin-fokus-kembangkan-green-sukuk-lewat-g20.
Komarudin, P., Purnamasari, S., Budi, I. S., Erziaty, R., Fitriana, Y., Huda, R., Purnomo, A., Hadi, M. Q. A., Wahab, A., Zakiyah, Z., & Maulida, A. Z. (2021). Pengantar Ekonomi Syariah (Sebuah Tinjauan Teori Dan Praktis). Penerbit Widina.
Labetubun, M. A. H., Maulida, A. Z., Triwardhani, D., Husain, H., Bagenda, C., Nugroho, L., Hargyatni, T., Santi, S., Mubarrok, U. S., Purnomo, A., Tomahuw, R., Komarudin, P., Murdiyanto, E., & Sudirman, A. (2021). Lembaga Keuangan Bank & Non-Bank (Sebuah Tinjauan Teori dan Praktis). Penerbit Widina.
Lahuri, S. B., Awalia, F. T. M., & Syahrin, M. A. (2020). إدارة صندوق الأجرة في منتج التأمين التكافلي الوقف من منظور مقاصد الشريعة بيوجياكرتا. Islamic Economics Journal, 6(2), Article 2. https://doi.org/10.21111/iej.v6i2.4561.
Mahmudi, A. (2021). Pengaruh Penerimaan Pajak, Zis (Zakat, Infak Dan Sedekah) Dan Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia Periode 2010-2020 [PeerReviewed]. IAIN Salatiga. http://e-repository.perpus.uinsalatiga.ac.id/10753/.
Maulida, A. Z., & Purnomo, A. (2019). Potensi Dana Infaq Bagi Kesejahteraan Masyarakat Kota Banjarmasin. Proceeding Antasari International Conference, 1(1), Article 1. https://103.180.95.17/index.php/proceeding/article/view/3741.
Melati, I. S., Siwi, M. K., Wibawa, R. P., Juliana, N., Pritandhari, M., Nuryana, I., Puspasari, D., Senduk, F. F. W., Puspasari, D., Utama, A. P., & Mawaddah, I. (2022). Eksistensi Ekonomi Kerakyatan di Indonesia. Academia Publication.
M.Pd, D. H. A. Z. S. M., M. Ag Dr H. Ahmad Zaki Mubarak, M. Pd ,. M. Si Anwar Taufik, M. Pd Ari Farizal Rasyid, M. Ag Ceceng Saepulmilah, S. Pd I. (n.d.). Wakaf Uang: Konsep Dan Implementasinya. zakimu.com.
Nadirah. (2022). Metodologi Penelitian Kualitatif, Kuantitatif, Mix Method (Mengelola Penelitian Dengan Mendeley dan Nvivo). Cv. Azka Pustaka.
Nurhadi, Hasibuan, S. W., Ascarya, Masrifah, A. R., Latifah, E., Djahri, M. B. M., Dewindaru, D., Shalihah, B. M., Taufik, M., Triyawan, A., Rakhmawati, Indirayuti, T. Y., Mubarrok, U. S., & Pratiwi, H. (2021). Metode Penelitian Ekonomi Islam. Media Sains Indonesia.
Purnomo, A. (2015a). Islam Dan Konsep Welfare State Dalam Ekonomi Islam. Al-Iqtishadiyah: Ekonomi Syariah Dan Hukum Ekonomi Syariah, 2(2), Article 2. https://doi.org/10.31602/iqt.v2i2.378.
Purnomo, A., & Maulida, A. Z. (2023). Bank Infaq: Risk Management in The Provision of Umkm Capital During Covid-19. Al-Infaq: Jurnal Ekonomi Islam, 14(1), Article 1. https://doi.org/10.32507/ajei.v14i1.1824.
Purnomo, A., Maulida, A. Z., & Banjarmasin, M. A. A. B. (2022). A Purnomo Hajj Fund Investment: Application of Mudharabah Contracts in Distribution and Calculation of Profit Sharing. Eqien - Jurnal Ekonomi Dan Bisnis, 11(03), Article 03. https://doi.org/10.34308/eqien.v11i03.1101.
Purnomo, A., Maulida, A. Z., Tuzahra, S. F., & Lestari, D. A. (2023). Bank Indonesia Syariah Certificate: Encouraging Economic Growth During The COVID-19 Pandemic. Jurnal Al-Qardh, 8(1), Article 1. https://doi.org/10.23971/jaq.v8i1.5748.
Purnomo, A., Rofan, G. N. K. M., & Maulida, A. Z. (2018). Contribution of Zakat for Regional Economic Development: Proceedings of the Borneo International Conference on Education and Social Sciences, 441–447. https://doi.org/10.5220/0009022404410447.
Purnomo, A., Rofan, G. N. K. M., & Maulida, A. Z. (2022). Contribution of Zakat for Regional Economic Development. 441–447. https://www.scitepress.org/PublicationsDetail.aspx?ID=c3z7KqSBkVc=&t=1.
Purnomo, A., & Zahra, A. (2022). Application and Implementation of ZIS Accounting Based on PSAK 109 at Amil Zakat Institutions (Case Study on Laznas BSM Ummah). Maqrizi: Journal of Economics and Islamic Economics, 2(1), Article 1. https://doi.org/10.30984/maqrizi.v2i1.214.
Sahputra, N. (n.d.). Strategi Penerapan Zakat Sebagai Pengurang Pajak Penghasilan Terhutang (Taxes Credit) Di Provinsi Aceh.
Subagiyo, A., Islah, K., Kumala, R., & Harjo, D. (2021). Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak. Jurnal Reformasi Administrasi : Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani, 8(2), 189–194. https://doi.org/10.31334/reformasi.v8i2.1985.
Syamsuri, S., Firdaus, D. A., & Kamaluddin, I. (2020). Peran LAZ Sidogiri Dalam Memberdayakan Ekonomi Masyarakat Pasuruan Melalui Filantropi Islam. Islamic Economics Journal, 6(2), Article 2. https://doi.org/10.21111/iej.v6i2.5409.
Tahir, M. (2017). Integrasi Zakat Dan Pajak di Indonesia Dalam Tinjauan Hukum Positif Dan Hukum Islam. Al-’Adalah, 12(1), Article 1. https://doi.org/10.24042/adalah.v12i1.204.
Tahir, M., & Triantini, Z. E. (n.d.). Integrasi Zakat Dan Pajak Di Indonesia Dalam Tinjauan Hukum Positif Dan Hukum Islam.
YAN ADIATMA, 040710911. (2012). Zakat Dan Pajak Perspektif Syariah [Skripsi, Universitas Airlangga]. http://lib.unair.ac.id
Yohani, Y., & Yusuf, M. (2014). Pengaruh Zakat, Infaq Dan Shodaqoh Terhadap Laba Pada Perbankan Syariah Indonesia. Neraca, 10(2), Article 2. https://doi.org/10.48144/neraca.v10i2.438.
