The Relationship of Zakat and Taxes in Contemporary Fiqh Muamalah in Indonesia

Abstract

Zakat and taxes are two important instruments in building economic order and social welfare. In practice, the position of zakat and taxes in Indonesia still raises debates, especially regarding the relationship and function of the two in the legal and economic system. This research aims to analyze the position of zakat and taxes and explain their relationship in the perspective of contemporary fiqh muamalah The method used is qualitative research with a normative-analytical approach through the review of literature, regulations, and related fatwas. The analysis was carried out descriptively to find the legal construction and views of contemporary scholars on the integration of zakat and taxes. The results of the discussion show that zakat cannot be replaced by taxes because of its fixed nature as a religious obligation, while taxes are ijtihadi and can change according to the needs of the state. Contemporary scholars emphasize the importance of the two going hand in hand. Zakat plays a role in the distribution of social justice, while taxes support national development. In conclusion, zakat and taxes are not instruments that eliminate each other, but complement each other. The synergy between the two is needed to realize the common good and maintain a balance between religious obligations and civic responsibilities in the context of the modern state.