Zakat and Taxation Law

Course unit title

Zakat and Taxation Law

Course unit code

PJK202

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Year of study when the course unit is delivered

(if applicable)

Semester/trimester when the course unit is delivered

 3

Number of ECTS credits allocated

Name of lecturer(s)

Course coordinator: Noven Suprayogi, SE, M.Si, Ak, CA, SAS

Lecturers

1.Dr. Irham Zaki, S.Ag, M.HI

2.Dr. Syifaul Qulub, S.Ag, M.EI

3. Sunan Fanani, S.Pd, M.PdI

4.Dr. Heru Tjaraka

5. Agung Wijayanto, SE, MM

Learning outcomes of the course unit

Students are able to explain the basic laws of zakat, compile reports on zakat calculations and compile SPT/tax return reports

Mode of delivery (face-to-face, distance learning)

face-to-face, distance learning

Prerequisites and co-requisites (if applicable)

  AKI201 - Islamic Financial Accounting

Course content

This course provides knowledge about the legal basics of zakat and taxation in Indonesia as well as the basic concepts of calculating zakat and tax for both individuals and entities in accordance with zakat and taxation regulations in force in Indonesia. After taking this course, students can find out about the laws of zakat that apply in Indonesia, the Islamic view of taxes, the concept of calculating zakat for individuals and companies (entities) in accordance with zakat laws in force in Indonesia, the basic principles tax laws, tax administration, and basic concepts of calculation of individual tax and corporate tax in accordance with applicable regulations in Indonesia.

Recommended or required

reading and other learning resources/tools

1. Zakat Law, Yusuf Qordhowi

2. Indonesian Contextual Zakat Jurisprudence, BAZNAS

3. Contemporary Financial Zakat Jurisprudence, BAZNAS

4. Corporate Zakat Jurisprudence, BAZNAS

5. AAOIFI Company Zakat Calculation Standards

Planned learning activities and teaching methods

Asynchronous and Sync, Small Group Discussion

: Learning Videos, PDF Teaching Materials, Zoom

Language of instruction

Indonesian

Assessment methods and criteria

Mid and final exams, quizzes and assignments