Harmonisasi Kebijakan Zakat & Pajak Studi Literatur Review

Putra, Rahesha Permasa and , Azizah Fathma, S.E.,M.A. (2026) Harmonisasi Kebijakan Zakat & Pajak Studi Literatur Review. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) naskah publikasi rahesha revisi.pdf Download (361kB)
	PDF (Surat Pernyataan Publikasi) WhatsApp Image 2026-02-17 at 20.49.18.pdf Restricted to Repository staff only Download (90kB)

Abstract

This study aims to analyze the relationship between zakat and taxation through a qualitative approach using the Systematic Literature Review (SLR) method, structured according to PRISMA guidelines. The research focuses on three main aspects: (1) the development of previous studies concerning zakat and taxation in both national and international literature, (2) the conceptual similarities and differences between zakat and tax, and (3) the Islamic perspective on taxation as a fiscal instrument in modern states. Through a structured process of identification, screening, and eligibility assessment, 32 relevant scholarly articles were included in the final review. The findings show that research on zakat and taxation has grown significantly over the past decade, particularly regarding the discourse on policy harmonization. Previous studies indicate that zakat and tax share common goals in promoting social welfare and redistribution, yet differ in legal foundations, obligatory nature, allocation mechanisms, and beneficiaries. Furthermore, contemporary Islamic jurisprudence acknowledges taxation as permissible, provided it adheres to principles of justice, transparency, and public interest. Both zakat and tax can coexist, and under certain conditions, they may be harmonized to support national fiscal systems. This study concludes that the harmonization of zakat and taxation is feasible but requires strong regulatory frameworks, improved institutional governance, and enhanced coordination between tax authorities and zakat management bodies. The findings are expected to contribute theoretically to the field of Islamic economics and provide a reference for policymakers in designing an equitable and sustainable zakat–tax integration model.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Islamic Economics, Policy Harmonization, PRISMA, SLR, Taxation, Zakat
Subjects:	B Al Islam; Pcychology; Philosophy; Religion > BA Islamic > Hukum Ekonomi Islam B Al Islam; Pcychology; Philosophy; Religion > BA Islamic > Fiqh Islam > Fiqh Muamalah > Zakat, Infaq, Shodaqoh, Wakaf K Law > Law (General) > Hukum Islam H Social Sciences > HB Economic Theory H Social Sciences > HC Economic Development > Macroeconomics H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Financial Report H Social Sciences > HF Commerce > Accounting > Taxation H Social Sciences > HJ Public Finance > Kebijakan Fiskal H Social Sciences > HJ Public Finance > APB Pemerintah > Pendapatan Pajak H Social Sciences > HJ Public Finance > APB Pemerintah K Law > Law (General) > Hukum Ekonomi K Law > Indonesia Law > Konstitusi Indonesia > Undang-Undang (UU)
Divisions:	Fakultas Agama Islam > S1 Hukum Ekonomi Syariah
Depositing User:	RAHESHA PERMASA PUTRA
Date Deposited:	21 Feb 2026 01:55
Last Modified:	21 Feb 2026 01:55
URI:	http://eprints.ums.ac.id/id/eprint/142872

Actions (login required)

View Item