INTEGRASI MANAJEMEN PAJAK DAN ZAKAT DALAM MENDUKUNG SUISTANABLE DEVELOPMENT GOALS
Keywords:
Tax Management, Zakat, Policy Integration, SDGs, Sustainable DevelopmentAbstract
This study aims to analyze the integration of tax and zakat management in supporting the achievement of the Sustainable Development Goals (SDGs). Taxes, as a state fiscal instrument, and zakat, as a wealth distribution instrument in Islamic economics, play strategic roles in poverty alleviation, social welfare improvement, and sustainable development. This research employs a library research method with a descriptive-analytical approach by examining scientific literature, regulations, and reports from relevant institutions such as Badan Amil Zakat Nasional, Direktorat Jenderal Pajak, and United Nations. The findings indicate that the integration of tax and zakat management can be implemented through regulatory harmonization, synchronization of taxpayer and zakat payer databases, and optimization of fiscal incentives for zakat payments. This synergy has the potential to enhance the effectiveness of public fund collection and distribution in supporting the SDGs, particularly in poverty reduction, inequality mitigation, and the improvement of education and health quality. With transparent and accountable governance, the integration of tax and zakat can serve as an inclusive and equitable sustainable development financing model.
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