Legal Politics of Tax Reposition with Zakat Payments in Indonesia

Abstract

This research examines and analyses the repositioning of zakat to reduce taxable income by paying zakat to increase public awareness of paying zakat. Zakat and taxes for Muslims are a double burden that must be met. To minimize these two obligations, a policy was created where the zakat that has been paid can reduce Taxable Income (PKP). The approach method in this research is sociological juridical, the data used is primary data and secondary data, the data collection technique is field study and literature study, while the data analysis technique uses qualitative analysis. The results of the research show that the regulation of reducing taxable income by paying zakat as an effort to increase public awareness of paying zakat is that zakat that has been produced through zakat institutions authorized by the government can be used as a deduction from taxable income (PKP) so that the tax that must be paid is reduced. The repositioning of reducing taxable income by paying zakat to increase public awareness is feasible considering the low level of public attention to paying zakat. People who initially objected to the double burden, namely obligations in the form of taxes and zakat, can carry out their responsibilities to pay taxes and zakat in tandem.