Integrasi Zakat dan Pajak dalam Sistem Fiskal di Kota Langsa: Potensi dan Tantangan

Layyinatus Shifah; Yenni Samri Juliati Nasution

doi:10.31004/innovative.v5i1.17409

Authors

Layyinatus Shifah Universitas Islam Negeri umatera Utara
Yenni Samri Juliati Nasution Universitas Islam Negeri umatera Utara

DOI:

https://doi.org/10.31004/innovative.v5i1.17409

Keywords:

Zakat Integration, Taxation, Fiscal System, Aceh, Potential, Challenges.

Abstract

The integration of zakat and taxation within Aceh's fiscal system holds significant potential for increasing regional revenue while enhancing social welfare. This study aims to explore both the potential benefits and challenges of integrating these two instruments. Using a descriptive qualitative approach, data was gathered through literature review, in-depth interviews with relevant stakeholders, and document analysis. Findings reveal that the integration of zakat and taxation has the potential to improve income redistribution and reduce social inequality. However, primary challenges include regulatory disharmony, administrative complexity, and limited public understanding of this integration. To optimize the potential of zakat and tax integration, recommendations include regulatory harmonization between the central and regional governments, administrative strengthening, and public education programs. Effective implementation of this integration could thereby support sustainable development in Aceh.

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