Pratama, Yudi Wicaksono and Indrayanti, Kadek Wiwik (2021) Analisis yuridis pengaturan pengelolaan zakat dan pajak menurut sistem hukum di Indonesia dan Malaysia. Jurnal Cakrawala Hukum, 12 (1). pp. 110-119. ISSN ISSN P: 2356-4962 ; ISSN E: 2598-6538

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Abstract

This paper aims to examine the comparison of the regulatory model for zakat and
tax management according to the legal system in Indonesia and Malaysia. The
research methodused isnormative legal researchusing a comparative approach and
statute (statute approoach). The results show that the Indonesian and Malaysian governments have a role as facilitators in managing zakat & tax. Taxes are collected
centrally, and are regulated by law. Meanwhile, the difference between the management of zakat and tax in Indonesia and Malaysia is that it lies in the zakat management institution, zakat regulation in the law, the supervisory agency for zakat
management institutions, the zakat fund management and distribution agency, and
the zakat fund management program. There are problems in managing zakat in
Indonesia, namely zakat management is still carried out in a simple manner, the low
level of public trust in amil zakat institutions, the dualism of zakat management
institutions, weak application of organizational management principles, low mastery of technology by zakat institutions and low understanding of zakat among the
community. So it can be recommended that income zakat can be equated with income
tax, namely not as a deduction factor for income tax but as a non-refundable tax
credit. there is a need for a supervisory and coordinating regulator and a computerized system.

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