Zakat Law and Taxation

The Zakat and Tax Law course covers the fiqh of zakat and the general tax regulations in effect in Indonesia. The ultimate learning objective is for students to be able to calculate and prepare zakat and tax reports for individuals and entities in accordance with the applicable zakat and tax laws in Indonesia. The course covers the concepts of zakat and taxation in Islam; the subjects and objects of zakat; the fiqh and calculation of zakat on agriculture, livestock, minerals, trade, marine products, professions, investments, and corporations. It also discusses general taxation regulations, individual income tax, corporate tax, value-added tax (VAT), and luxury goods tax (PPnBM).