Dinamika Dualisme Zakat Dan Pajak Di Indonesia: Rekonstruksi Model Harmonisasi Fiskal Berbasis MaqāṣId Al-Syarī‘Ah

Abstract

The dualism of zakat and taxation in Indonesia shows that the relationship between Islamic social finance and the public finance system continues to develop within a relatively fragmented governance structure. Although zakat has gained normative legitimacy and formal recognition within the national tax framework, the linkage between Sharīʿah-based redistributive instruments and the state fiscal system remains largely administrative. Existing studies predominantly focus on legal aspects, fiscal incentives, or normative discussions concerning zakat and taxation, while a maqāṣid al-sharīʿah-based fiscal harmonization framework integrating normative, juridical, and governance dimensions remains underdeveloped. This study analyzes the relationship between Islamic social finance and the public finance system from the perspective of contemporary fiqh muʿāmalah, based on maqāṣid al-sharīʿah; examines the position of zakat within Indonesia’s national legal system; and reconstructs a Maqāṣid-Based Fiscal Harmonization Model. The study employs a qualitative library research approach with a normative-conceptual orientation and model reconstruction framework. Data were collected from the Qur’an, Hadith, classical and contemporary fiqh literature, national regulations, fatwas, legal documents, and relevant academic publications. The analysis was conducted through literature identification, literature classification, doctrinal and governance review, conceptual synthesis, model construction, and conceptual validation. The findings reveal that the relationship between zakat and taxation is more appropriately understood through a complementary approach. The study also finds that zakat has achieved normative and juridical recognition within Indonesia’s legal system, yet such recognition has not evolved into substantive fiscal coordination. Based on these findings, the study develops a Maqāṣid-Based Fiscal Harmonization Model consisting of regulatory coordination, institutional coordination, fiscal compatibility, data interoperability, and maqāṣid-based evaluation. Theoretically, the study extends the literature on the relationship between Islamic social finance and public finance systems through a maqāṣid oriented fiscal governance perspective. In practice, the proposed model offers a coordination framework that may strengthen welfare distribution and improve the effectiveness of fiscal governance. Future studies are recommended to empirically assess the applicability of the proposed model across a broader range of institutional and fiscal policy contexts.