Research Article
Reposition Taxpayer Awareness Through Zakat in Indonesia
@INPROCEEDINGS{10.4108/eai.1-4-2019.2287290, author={Elis Teti Rusmiati and Alan Hidayat}, title={Reposition Taxpayer Awareness Through Zakat in Indonesia}, proceedings={International Conference on Environmental Awareness for Sustainable Development in conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD \& ICCOSED 2019, 1-2 April 2019, Kendari, Indonesia}, publisher={EAI}, proceedings_a={ICEASD\&ICCOSED}, year={2019}, month={9}, keywords={tax zakat obligation reposition awareness}, doi={10.4108/eai.1-4-2019.2287290} }- Elis Teti Rusmiati
Alan Hidayat
Year: 2019
Reposition Taxpayer Awareness Through Zakat in Indonesia
ICEASD&ICCOSED
EAI
DOI: 10.4108/eai.1-4-2019.2287290
Abstract
Tax obligations in Islam are known with the concept of zakat as source of state income since the beginning of the Islamic government. In Indonesia, Muslim citizens have two obligations: zakat as a form of obedience to religion, and taxes as a form of obedience to the state. There is a problem because of twice payments from income. In addition, two types of obligations also give the impression about dichotomy in Indonesia by separating religious affairs from state affairs. This paper aims to repositioning the awareness of taxpayers through zakat. The method in this paper is literature study. The results of the study found that awareness is growing significantly in zakat, it is more different than the tax for the state. In religious societies especially in Indonesia, the desire to implement religious rules is stronger than state rules. Indonesia as Muslim majority country is very appropriate to combine the elements of charity as bait encouragement to the taxpayer. It can conclude the realignment or put back taxpayer awareness through zakat as an effective way to carried out. It can be developed by repositioning tax through zakat.