Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) and Zakat as Deduction of Taxable Income (Taxes Deductable) (A Research in Aceh Province, Indonesia)

Abstract

Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared as a deduction of income taxes payable (taxes-credit), while Article 22 of Law No. 23 of 2011 on Zakat Management stated as a deduction of taxable income (taxes deductable) . Thus there has been disharmony between these two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions of as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or comply with legal principle Lex specialis derogat legi generalis. The central government in this case the Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of Law No. 11 of 2006 to the Constitutional Court.