DISKURSUS PAJAK DAN ZAKAT

KONTEKSTUALISASI DAN APLIKASI DI NEGARA MUSLIM

Abstract

The problem of tax and tithe (zakat) often make a controvertion in Islamic
countries. This is because Islam in Rasulullah era never charged a tax to the
Moslem, and only charge zakat. Beside the obligation of tax is charged to
the non-Moslem people that live in the Islamic era or Islamic authority. The
practice of collecting tax (jizyah and kharaj) in Nabi SAW era was done by
the collector who had a dualism, that is as a zakat collector and also tax.
This policy always continued to the next era. Then in era of Umar bin Abdul
Aziz made a new reformation and restructured the system of tax.
Now, a longing with the development of era, the study of zakat and tax
including the applicating not only in Islamic countries but also non Islamic
countries makes a controvertion. The thought that apperars is how the
country must place zakat and tax in order to both have a connection.
Indonesia, as a country with the great quantity of Islamic people in the
world has a facilitated the obligation of tax to the Islamic people, with
has releashed the regulation about zakat by the government. But in
implementing there are many obstacles.
The truly, tax and zakat are two different terms from source side or basic
of their collection, but it is as same as the characteristic as a effort to take
or pick up the wealth form society for social interest. Zakat for interest has
been regulated by religion or Allah SWT whereas tax is used to interest that
has regulated by country through valid democration process. The difference
of implementing both becomes problem when in particular side there is simmilarity, that is both has a same way obligatory to pay by society. Tax is
forced by state’s law, but zakat is forced by God.
So that in the system of islamic public finance, zakat and tax must be placed
as a different acceptance in a principe, but has a same goal. If it is based on
nash-nash, it can be concluded that that nash is valid there is two obligations
for Islamic people (particularly Indonesian Moslem), that is obligation to
fufill zakat and tax at once.