Zakat Penghasilan Pegawai Negeri Sipil dan Relevansinya Dengan Pengurangan Jumlah Pajak Penghasilan di Aceh

Abstract

Zakat merupakan salah satu dana wajib yang dibayar umat Islam melalui badan yang ditunjuk oleh undang-undang. Khusus Aceh disebutkan zakat merupakan salah satu sumber dari PAD dan mempunyai kaitannya dengan pajak, khususnya pajak penghasilan. Dasar hukum yang digunakan yaitu Pasal 4 ayat (3) huruf a nomor 1 UU No. 17 Tahun 2000, Pasal 191 UU No. 11 Tahun 2006 dan Pasal 22 UU No. 23 Tahun 2011. Zakat sebagai faktor pengurang terhadap jumlah pajak penghasilan terhutang, pemberlakuan ketentuan tersebut merupakan suatu kemajuan bagi umat Islam Aceh. Hal ini dikuatkan dengan diberlakukannya Keputusan Dirjen Pajak No KEP−542/PJ/2001 bahwa zakat atas penghasilan dapat dikurangkan atas penghasilan netto. Pemberlakuan zakat pengurang pajak atas penghasilan yang diperoleh setiap orang dianggap penting dalam melaksanakan kewajibannya sebagai seorang muslim di Aceh. Ketentuan ini hingga sekarang belum diterapkan di Aceh dimana seharusnya Zakat dapat mengurangkan pajak penghasilan. Zakat is one of the compulsory funds paid by Muslims through bodies appointed by law. Special Aceh mentioned zakat is one source of PAD and has a relation to the tax, especially income tax. The legal basis used is Article 4 paragraph (3) letter a number 1 of Law no. 17 of 2000, Article 191 of Law no. 11 of 2006 and Article 22 of Law no. 23 of 2011. Zakat as a subtracting factor against the amount of income tax payable, the enforcement of these provisions is an improvement for the Muslims of Aceh. This is reinforced by the enactment of Decision of the Director General of Taxes No. KEP-542 / PJ / 2001 that zakah on income can be deducted on net income. The enactment of zakat tax deductions on income earned by each person is considered important in carrying out its obligations as a Muslim in Aceh. This provision has not been applied in Aceh where Zakat should be able to deduct income tax.

A Review of the Literature on Zakah Between 2003 and 2019

“…Furthermore topics about collection and distribution was researched by Canggih et al, 2017a;Canggih et al, 2017b;Mustahal and Kelib, 2017;Khadir and Nafis, 2017;Agustina, 2017;Anisah and Syahbandir, 2017;Rahim and Sahrullah, 2017;Sumarni, 2018;Rahman and Martaseli, 2018;Triyowati et al, 2018;Hassan, 2007;Alima, 2014;Khairuldin and Mohammad, 2013;Lahjouji and Khalid, 2016;Possumah, 2016;Sari, 2013;Shaikh, 2016;Sularno, 2010;Tahir, 2016;Zen, 2014;Rosli, 2018;Kasri and Putri, 2018.…”

The Implementation of Civil Servants’ Income Zakat in Dki Jakarta and Aceh Province

“…The obligation to pay zakat as a deduction from income tax for civil servants, both in DKI Jakarta and in Aceh cannot be applied so that civil servants have to pay double tax 15% income tax plus 2.5% zakat (Anisah, et., al, 2017).…”