Taxes and Islamic Philanthropy: Unlocking the Potential of Waqf in Individual Tax Reductions
DOI:
https://doi.org/10.53491/oikonomika.v5i1.706Keywords:
Tax, Islamic Philanthropy, WaqfAbstract
Waqf, which is a form of Islamic philanthropy based on the principles of social justice and wealth distribution, has great potential to influence tax structures and government policy. This study examines the potential for integration between the tax system and Islamic philanthropy, with a focus on utilizing the concept of waqf as an instrument to reduce individual tax burdens. The research method is a literature survey of more than 20 articles related to social funds sourced from waqf as a strength of Islamic philanthropy by trying to study and analyze using qualitative methods. The results of the research are that there are five strategies that can be implemented within the framework of waqf cooperation with taxes. First, waqf assets that have been developed and have added value are entitled to tax benefits. Second, the results of cash waqf investments are eligible for tax incentives. Third, waqf assets may qualify for income tax exemption. Fourth, provide tax benefits to waqf donors. Lastly, provide tax incentives to business actors who help waqf institutions or movements. So the potential of waqf as a tax reduction instrument can be optimized, providing significant benefits for Muslim communities and driving the sustainable growth of Islamic philanthropy.
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