Zakat Tinjauan Teoritis dan Pengurang Penghasilan Kena Pajak

Abstract

Zakat is the amount of assets which obligate to be given by every mosiem or institute is owned by moslem people to be given toward people have right to accept that accordingto syari ’at Allah SWT. Every moslem have filled that qualification, must obligate zakat. Zakat’s principal purpose improve mustahik life’s (people have right to accept zakat)become muzakki (people pay zakat). There is unconsistent to UU no. 17 tahun 2000 and UU no. 38 tahun 1999. UU no.17 tahun 2000 declares income can be less to penghasilan kena pajak that is zakat penghasilan (profession ’s zakat), but UU no. 38 tahun 1999 declare zakat (not only income) can be less upon penghasilan kena pajak. Zakat according to UU no 38 1999 that is all assets which obligate to be given bymuslimin according to islam that is: gold, silver and money; trading and enterprise; outcome of agriculture; outcome of plantation; outcome of minings; outcome of animalhusbandry; outcome of products and services; rikaz also. Unconsistent of UU no. 38 tahun 1999 dan UU no. 17 tahun 2000 that is: (I) because misunderstad member oflegislatif toward means of zakat. (2) because different of opinion and reason of politic about how long zakat can deliberate in country fiscal.Keywords : zakat, penghasilan kena pajak.