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Zakah is a religious obligation for all muslims who meet the necessary criteria of wealth. In Indonesia today, zakah is not as part of the public finance yet. Whereas, the zakah has great potential to increase the social welfare. This study discusses the possibility of zakah to be a part of public finance regulations. The discussion is done by analyzing and connecting the related regulations. The results indicate that the regulation of zakah is possible to be stated in public finance regulation. Evenmore the public finance regulation gave the guidance and mechanism so that zakah can be adopted by government as one of fiscal policy. Zakah paid through public zakah institutions can be taken from the income tax. It is an honour and reward to zakah payer and it is also as a proof that zakah has already accommodated in public finance regulation especially for tax.
Hepy Kusuma Astuti (Tue,) studied this question.