Abstract – Fiscal policy has span of control in economy by applying role in government revenues and expenditure. It is hoped to be more positive on economic growth and to decrease inflation. Now, tax is the most favorable income to support our revenue and expenditure budget (APBN), but we have known that the Moslem population is the biggest in the world. It can be applied the tithe policy based on the syar’i philosophy of Islam, to the Moslem citizen, combining to tax as a reduction. As a revenue distribution from muzakki to mustahiq, this solution can be applied to reduce the social problems. Now, government through UU No.23/2011, has formed BAZNAS to manage in collecting, distributing, ang utilizing the tithe. It has not yet been given authorities to regulate, control, and examine the tithe payer. This effort can be realized evenly, by placing a separated directorate, such as the Tithe Directorate below Financial Ministry, so closed that government can rule all revenue, especially tax and tithe, easier. In one tariff, it can be included the proportion of tithe. Then, the separated directorate processes the tithe revenue to be distributed to mustahiq that is eight classification.

The relevance of placing tithe as fiscal instrument is that government can make stabilization and allocation some revenue from muzzaki, especially rich citizen, to mustahiq, especially poor citizen, then government can decide the utilization of collected tithe to support productive activity. This activity has not yet been applied in the tax revenue system, because the utilization of collected tax must follow the revenue and expenditure budget procedures, and almost of it is used for government office operational needs, so the revenue multiplier effect rarely arrives to the poor citizen. By combining tax and tithe, the proper goal of fiscal policy can be reached, by using tax in the high-rate operational, and using tithe in the grass-root-productive based citizen.

Kata Kunci: zakat, instrumen, fiskal, Indonesia

Jika teman-teman membutuhkan jurnal ini secara lebih lengkap, bisa di-download pada link berikut:

PDF: 03-Fsikal-7A-Khusus-Puput Waryanto

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