Implementation of Tax Practices on Zakat as a Solution to Increase Zakat Effectiveness in Indonesia

Taxes and zakat are two sources of receipt very significant state income in Indonesia, both which have the same element coercion management elements, while difference is name, object, nature obligations, legal basis, magnitude utilization. This research aims to provide an overview similarities differences between concept taxes zakat, arguments scholars about also effectiveness effective based on implementation tax practices that been running country Indonesia. The findings this paper show several different zakat. existing has increased opposite. Implementation can be applied as a solution increase application sanctions negligent managers muzakki, HR management, efficient administration (in terms function, existence good systems, programs institutions), information systems independent institutions special auditors