Akuntansi Syariah: Tinjauan Kritis Penyajian Zakat (UU No. 38/1999) dalam Pajak Penghasilan Orang Pribadi (UU No. 17/2000)

-, Alchudri (2010) Akuntansi Syariah: Tinjauan Kritis Penyajian Zakat (UU No. 38/1999) dalam Pajak Penghasilan Orang Pribadi (UU No. 17/2000). JURNAL AKUNTANSI & MANAJEMEN, 5 (1). pp. 33-44. ISSN 1858-3687

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Abstract

The objective of this study is to review zakat as deduction of income subjected to tax have been in conformity and align with Shariah and Accounting Discipline as consequences of Act No. 38/1999 on Management of Zakat that intend to giving awareness of paying zakat would drive the awareness of paying tax. This Act probable did not analyze more detail of how the position zakat related to tax. As if, on this Act zakat was presumed only as object, by paying zakat it would deduct the income subjected to tax in according to Act No. 17/2000 on Income Tax, lastly amended with No. 36/2008. Literature reviews in calculating zakat explain that the terms of equity obligated to pay zakat. Those terms then integrated and aligned with accounting discipline to seek a formula among net asset that obligated to pay zakat, asset, liability, income, expense, and tax. This study found that Shariah and Accounting Discipline have complimentary insight about zakat. According to Syariah, income that obligated to pay zakat are full ownership and no liability to pay. According to Accounting Discipline tax is liability. So that, zakat is not able as deduction of income subjected to tax, because no liability after zakat paid. On the contrary, income tax is as deduction of net asset that obligated to pay zakat. So that, those Act should be amended, because are not conformity with accounting discipline that integrated in Shariah. Simultaneously, the study also found that leading role of accounting is as ‘correction of zakat’ in valuation and measurement of equity that obligated to pay zakat.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:361
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:26 Oct 2016 07:06
Last Modified:08 Nov 2016 15:27

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