PAJAK DAN ZAKAT DALAM PERSPEKTIF EKONOMI PUBLIK SYARIAH

Abstract

This study aims to analyze tax and zakat from the perspective of Islamic public economics and to examine their roles in achieving distributive justice and social welfare. In the conventional economic system, taxation serves as the primary source of state revenue to finance public expenditures. In contrast, within Islamic economics, zakat functions not only as a spiritual obligation but also as a socio-economic instrument for wealth distribution and poverty alleviation. This research employs a qualitative approach using literature review and normative analysis of fiscal concepts in Islamic public economics. The findings reveal that tax and zakat have complementary objectives in financing development and income redistribution. Tax plays a crucial role in funding infrastructure and general public services, while zakat is specifically allocated to the eight eligible beneficiary groups (asnaf) to maintain social balance and reduce inequality. The integration of tax and zakat policies in a synergistic manner can strengthen a fair, sustainable, and maqashid-based public finance system. Therefore, transparent governance and effective institutional coordination are essential to optimize their contribution to national development.