DOI: https://doi.org/10.14710/mmh.51.2.2022.130-140

PERSEPULUHAN SEBAGAI DASAR MEMPEROLEH CHARITABLE DEDUCTION: STUDI BANDING INDONESIA DAN AMERIKA SERIKAT

*Harven Filippo Taufik  -  Fakultas Hukum, Universitas Airlangga, Indonesia
Open Access Copyright (c) 2022 Masalah-Masalah Hukum under http://creativecommons.org/licenses/by-nc/4.0.

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Abstract

Dengan batasan-batasan tertentu, Umat Kristen di Indonesia dapat memperoleh pengurangan penghasilan kena pajak dari persepuluhan yang dibayarkannya. Pengaturan demikian juga dapat ditemukan di Amerika Serikat dengan pengaturan yang lebih terbuka. Oleh karena itu, penelitian ini akan membahas pengaturan persepuluhan sebagai dasar memperoleh charitable deduction di Indonesia dan Amerika Serikat. Metode yang digunakan dalam penelitian ini adalah model penelitian normatif dengan pendekatan undang-undang, konseptual, historis, dan komparatif. Berdasarkan penelitian, ditemukan bahwa pengaturan di Indonesia kurang sesuai dengan karakteristik persepuluhan. Berbeda dengan di Amerika Serikat yang lebih sesuai, sehingga Umat Kristen dapat memanfaatkan pengaturan yang ada untuk memperoleh pengurangan dari pendapatan yang dikenakan pajak penghasilan.

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Keywords: Pajak Penghasilan; Persepuluhan; Zakat; Charitable Deduction

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Language : ID
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