THE TAXATION IN ISLAMIC LAW PERSPECTIVE

The national legal policy on taxation is cited in Article 23, the 1945 Constitution of the Republic of Indonesia. It provides that taxes and other enforceable contribution for state purposes shall be regulated by act. Tax collection is part of a state economic activity that constitutes the study matter of Islamic law. The Islamic law aims to guide humans in a right path. There are various Islamic jurists’ opinions on whether taxes the government collects are allowed or not. The taxes can be collected if the state is under certain conditions and with certain requirements by considering principles of justice, not burdening the people and spreading evenly. The taxes can be collected by the state to fund state expenditure. There is a binding goal why the tax collection is allowed, that is to fund the expenditure for which Muslims is responsible and to fill the empty baitul mal (state treasury). The taxes and zakat are an integral part in fulfilling both state and religious obligations. The Tax Director General Regulation Number PER-6/PJ/2011 regulates implementation of the payment of zakat or compulsory religious donations that can be deducted from gross income when they are paid to one of the bodies or institutions the government has approved.