Unification of Zakat and Tax Managements: A Maqasid Approach Study in Indonesia and Malaysia

The ongoing issue of zakat and taxation in Indonesia and Malaysia stems primarily from regulatory challenges and a lack of coordinated management, leading to redundancies in collection and distribution efforts. This research employs normative legal analysis, utilizing the maqāṣid al-sharī'ah approach, to propose a unified framework for zakat and tax administration. The findings indicate that classical-era zakat provisions, when modernized through the lens of maqāṣid al-sharī'ah, reveal both zakat and taxes as forms of state revenue, consistent with their historical legislative underpinnings (tashrīʿ). Consequently, zakat and tax regulations should be integrated into a singular management system. The subject of zakat should encompass all property owners, regardless of type, including individuals, corporations, and companies. The object of zakat necessitates expansion to incorporate all forms of property and rights representing accretive wealth relevant to the contemporary era. Furthermore, the categories of zakat recipients (al-aṣnāf al-thamāniyyah) require re-evaluation in the modern context to include: individuals experiencing poverty, contributors to societal and state well-being, marginalized and oppressed populations, and those with physical or mental impairments. Finally, the administration of zakat and taxes should be consolidated into a unified, single-entry system by revitalizing the Bayt al-Māl institution, analogous to its application during the time of the Prophet and his Companions, to manage both zakat and taxes (including khumus, fay', jizyah). A cohesive system bolsters effectiveness, efficacy, and sound governance, mitigating the risk of redundant zakat and tax collection and distribution, which could engender inequity.