Pelaksanaan Pembayaran Zakat Profesi dan Pajak Penghasilan Perseorangan Pasal 21 yang Dibebankan Kepada Pekerja Muslim di Kota Samarinda Berdasarkan Undang-Undang Zakat
Abstract
Zakat is Islam religion obligation charged to every muslim who are capable in economic condition. A Muslim who has been adult and has a work and gets income more than life need cost and zakat limit must perform Islam religion obligation, that is a profession zakat. A Tax is collected by a state according to law against domestic and foreign citizen who live in that state. A nature of tax is a force, therefore if tax is not obeyed and it is not paid, a people who is an object of tax will be punished by the state, that punishment can be in the form of fine, property seizure or jail. The tax charged to every adult who has a work or income is called personal income tax article 21. It can be concluded that every muslim who has been adult and has a work or income more than life need cost and the zakat limit are charged with two burdens, those are personal income tax article 21 and profession zakat. There is a different idea about zakat and tax. Some one says if a person has paid personal income tax sincerely, so his profession zakat has been performed. The other one says that both tax and zakat must be paid together. The law of zakat was made for a solution of the different idea where paying zakat can lessen a calculation of the personal income tax. It is known from a result of research that performing of zakat law could not be done well, this is caused by some constraints. Finally the muslims work in Samarinda city are charged double burdens on their income, those are profession zakat and personal income tax.
Downloads
References
BAZ, S. (2015). Wawancara, 2 September.
Daud Ali, M. (1988). Sistem Ekonomi Islam:Zakat dan Wakaf. UI Press.
Hadi, S. (1986). Metodologi Research. Yayasan PenerbitanFakultas Psikologi UGM.
Hamzah Hasan. (2011). Ekonomi Islam:Kerangka dan Instrumen Ekonomi Zakat serta Wasiat. LeKAS.
Huberman.Mile. (n.d.). Qualitatif Data Analysis. Sage Publication Inc.
Ibrahim, Y. (1997). Zakat The Third Pillar of Islam. Pustaka Madani.
Ita Latifatul Asna Bank Muamalat. (2015). Wawancara, 12 Agustus.
Lis Astuti BRI Syariah, A. (2015). Wawancara,28 Agustus.
Mansyur BNI Syariah. (2015). Wawancara,27 Juli 2015.
Masdar Mas’udi. (1993). Risalah Zakat(Pajak)dalam Islam. Pustaka Firdsus.
Minhaji, A. (2002). Zakat dalam Konteks Otonomi Daerah. Kurnia Alam Semesta.
Moleong, L. (2000). Metodologi Penelitian Kualitatif. PT Remaja Rosdakarya.
Nawawi, I. (2012). Metoda Penelitian Kualitatif. CV.Dwiputra Pustaka Jaya.
Nazir, M. (2003). Metode Penelitian. Ghalia Indonesia.
p3EI UII Yogyakarta. (2008). Ekonomi Islam. Raja Grafindo Persada.
Poha, F. R., Karundeng, D. R., dan Suyanto, M. A. (2022). Analisis Citra Merek, Kualitas Produk dan Kualitas Layanan Terhadap Kepuasan Konsumen (Survey Pengunjung Kopi Dari Hati Marisa). Jurnal Pendidikan Dan Kewirausahaan, 10(1), 86–104.
PPHIMM. (2009). Kompilasi Hukum Ekonomi Syariah. Kencana.
Suandy, E. (2005). Hukum Pajak. Salemba Empat.
Sudikan, S. Y. (2007). Ragam Metode Pengumpulan Data. Raja Grafindo Persada.
Vredenbergt, Y. (1983). Metode dan Teknik Penelitian Masyarakat. Gramedia.
Yuwana, S. (n.d.). Ragam Metode Pengumpulan Data. Raja Grafindo Persada.
Copyright (c) 2022 Birusman Nuryadin
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal allows anyone to compose, correct, and do derivative works, even for commercial purposes, as long as they credit for the original work. This license is the freest. It is recommended for maximum distribution and use of licensed material.
The submitted paper is assumed not to contain any proprietary materials that are not protected by patent rights or patent applications; The responsibility for technical content and protection of proprietary materials rests with the authors and their organizations and not the responsibility of journal or its editorial staff. The primary (first/appropriate) author is responsible for ensuring that the article has been viewed and approved by all other authors. The author's responsibility is to obtain all necessary copyright waivers to use any copyrighted material in the manuscript before submission.
Jurnal Pendidikan, Sains dan Teknologi allows the author(s) to hold the copyright without restrictions and allow the author(s) to retain publishing rights without restrictions. Jurnal Pendidikan, Sains dan Teknologi CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. Jurnal Pendidikan, Sains dan Teknologi allows the author(s) to hold the copyright without restrictions and allow the author(s) to retain publishing rights without restrictions. Jurnal Pendidikan, Sains dan Teknologi CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities Jurnal Pendidikan, Sains dan Teknologi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
Jurnal Pendidikan, Sains dan Teknologi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share a copy and redistribute the material in any medium or format
- Adapt a remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
