Perspektif Kyai Pondok Pesantren Salaf Di Jawa Tengah Mengenai Zakat Berfungsi Sebagai Pengurang Pajak Penghasilan

Abstract

Paying alms is an obligation for Moslem who has completed the requirement and pillars. While paying income tax (PPh) is an obligation for Moslem as citizens. Therefore, Moslem bear double taxes that have to be paid. Does this research aim to prove how is the perspective of Kyai of Salaf’s Islamic Boarding School in Central Java relates to alms which has function to decrease the income tax? This research uses descriptive-qualitative. The respondents are Kyai of Salaf’s Islamic Boarding School in Central Java. The data collected through observation, interviews, and documentation. Data analysis uses synthesis descriptive method. This research shows the perspective of Kyai of Salaf’s Islamic Boarding School in Central Java generally agree that the paid of alms by Moslem through BAZNAS (National Alms Agency) has a function to decrease the income tax (PPh), because the alms of profession or income can be for all professionalism skills or job, the job can be in individual or group or other organizations that have halal income and already have reached minimum, so they have to pay the alms (nishab). Meanwhile the almsgiving distribution, better it is diverted from something consumptive to productive. Then the management of almsgiving uses transparent, accountable, and professional management. Keywords: Kyai of Salaf’s Islamic Boarding School; Alms; Income Tax. Abstrak Membayar zakat merupakan kewajiban bagi umat Islam yang sudah memenuhi syarat dan rukunnya. Sedangkan membayar Pajak Penghasilan (PPh) merupakan kewajiban umat Islam sebagai warga negara . Dengan demikian, umat Islam menanggung beban ganda (double tax) yang wajib dilaksanakan. Penelitian ini bertujuan untuk membuktikan bagaimana Perspektif Kyai Pondok Pesantren Salaf di Jawa Tengah Mengenai Zakat Berfungsi Sebagai Pengurang Pajak Penghasilan? Penelitian ini memakai metode deskriptif kualitatif. Responden penelitiannya Kyai Pondok Pesantren Salaf di Jawa Tengah. Pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Untuk menganalisis data digunakan metode deskriptif sintesis. Penelitian ini menunjukkan bahwa secara umum perspektif Kyai Pondok Pesantren Salaf di Jawa Tengah sepakat jika zakat yang dibayarkan oleh umat Islam lewat BAZNAS dapat berfungsi sebagai pengurang Pajak Penghasilan (PPh), karena zakat profesi atau penghasilan merupakan zakat yang dapat dikenakan kepada setiap keahlian tertentu atau pekerjaan tertentu yang sifatnya profesionalitas, bisa juga pekerjaan tersebut dikerjakan secara sendiri atau dilakukan secara bersama-sama maupun lembaga lain yang dapat menghasilkan pendapatan yang halal serta sudah mencapai tenggat minimal, maka berkewajiban mengeluarkan zakat (nishab). Sedangkan penyaluran zakat sebaiknya dialihkan dari bentuk konsumtif ke dalam bentuk produktif. Serta pengelolaan zakat menggunakan manajemen zakat yang transparan, akuntabel dan profesional. Kata Kunci: Kyai Ponpes Salaf, Zakat; PPh.

Shifting Paradigm of Zakat and Tax for Economic Justice in Muslim Society

“…Researchers have reviewed several previous studies that have discussed the relationship between zakat and taxes, [19] zakat potential that has not been maximized due to a double burden, [20]; [21] optimizing zakat as a tax deduction, [22] factors that influence the perception of the Muslim community towards tax reduction through zakat and so on. So from several studies, this research wants to examine more about the Analysis of Muslim Community Perceptions of Tax Deduction Zakat in Indonesia and Malaysia.…”

“…In preceding research, lots has been mentioned about the connection between zakat and taxes, [19] akat ability that has not been maximized, [20] ; [21] optimizing zakat as a tax deduction, [22] factors that influence the notion of the Muslim network toward tax discount through zakat and so forth. So from numerous research which have been conducted, this study needs to take a look at greater about the analysis of Muslim community Perceptions of Tax Deduction Zakat in Indonesia and Malaysia.…”

Muslim Perception on Zakat as A Tax Deduction in Indonesia

“…Zakat implementation has potential in Indonesia, where Muslims constitute 86% of the total population (Sari, 2017). In other words, every Muslim is required to pay 2.5% of their wealth in zakat if their wealth meets the criteria for zakat eligibility (Rofiq & Prabowo, 2019;Wahid et al, 2014)). In addition, with some adjustments made by BAZNAS, it was estimated that the total potential of zakat in the provinces would reach 4.37 billion rupiah from the various types of zakat (BAZNAS, 2022).…”