Kontribusi Pemerintah dalam Pengelolaan Zakat di Aceh (Kontestasi Penerapan Asas Lex Specialis dan Lex Generalis)
Abstract
11/2006 (BAL) of the Government of Aceh and Aceh Qanun No.
10/2007 on the Baitul Mal is still being debated. This problem is triggered by the perception and understanding of the parties as to whether zakat diperlalukan as pure PAD managed according to Law No. 17 of 2003 on State Finance and Government Regulation (PP) No. 58/2005, of the Regional Financial Management or managed as a special revenue. Similarly, if the charity is paid muzakki in Aceh can decimate the income tax payable (tax-crediet) according BAL and Qanun above or must according to Law No. 7 of 1983 on Income Tax mentions zakat can only reduce the amount of taxable income (tax-deductable). This regulation conflicts must be resolved, among others, by mating / combination and fusion (matching) the existing rules so as not to be controversial, so the contribution of the Government of Aceh to the management of zakat is not marred by it.
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DOI: http://dx.doi.org/10.22373/jms.v16i2.1749
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