ZAKAT DAN PAJAK UNTUK KESEJAHTERAAN Dualisme Aturan Zakat dan Pajak di Indonesia

The management of tax and zakat in Indonesia is basically dualism in character by which both are managed separately. As a consequence of this dual character, Indonesian Muslims have to pay both taxes expressing their commitment to the state and zakat as their religious duties. It is recently that the government applies a new regulation mentioning the payment of zakat leads to the decreasing amount of tax payment. However, the regulation tends to be ineffective and generates the idealism for creating wealth towards the citizens to the other way around. The article discusses consequences of dualism model of the tax and zakat regulation and the importance of combining the two in concert for the sake of optimising roles of the two in the making of wealth and common good. Di Indonesia, zakat dan pajak diatur secara terpisah. Akibatnya sistem dualisme dalam pengelolaan zakat dan pajak terkesan membebani umat Islam. Meski aturan resmi dan perundang-undangan mulai mengadopsi zakat sebagai salah satu unsur pengurang pajak, namun instrumen tersebut masih mengindikasikan beberapa kelemahan yang mengakibatkan signifikansi zakat dan pajak dalam mensejahterakan umat tidak cukup efektif. Tulisan ini hendak mengulas aturan dan praktek zakat dan pajak di Indonesia. Melalui artikel ini, penulis berpendapat bahwa sinergi zakat dan pajak perlu ditingkatkan agar peran keduanya dapat dirasakan secara maksimal. Selain itu, profesionalisme dan peningkatan kepercayaan publik terhadap lembaga zakat dan pajak harus juga ditingkatkan. Kata Kunci: Beban Ganda, Zakat, Pajak, Kesejahteraan