[ABSTRAK
Riset ini bertujuan untuk mengetahui jenis pos penerimaan yangsesuai terkait integrasi zakat dalam kebijakan fiskal negara. Metodeyang digunakan pada riset ini adalah Metode Pairwase Comparisondengan pendekatan Analytic Network Process (ANP) Modifikasi.Hasil penelitian ini menyimpulkan untuk menjadikan zakatsebagai bagian dari kebijakan fiskal negara, ada 4 kriteria yang harusdipenuhi, yaitu : Kelembagaan, Syariah Compliance, PengelolaanKeuangan dan Probabilitas Terealisasi. Kriteria Syariah Compliancemenjadi kriteria prioritas yang disepakati oleh para pakar untukmenjadikannya sebagai pondasi dalam masing-masing kriteria.Sedangkan, bentuk pos penerimaan yang sesuai dengan semua kriteriaadalah PNBP-BLU (Badan Layanan Umum).
ABSTRACT
This research aims to discover the proper channel of receiptsrelated to zakat integration in fiscal policy. The method used in thisresearch is a Pairwase Comparison method with modified AnalyticNetwork Process (ANP) approach.This research concluded that in order to integrate zakat in fiscalpolicy, there are 4 criteria required: institution, Sharia compliance,Financial management, and probability to be realized. Shariacompliance becomes the priority criteria which is agreed by theexperts t make it a basis in each criteria. Meanwhile, the form ofreceipt channel that corresponds every criteria is Non-Tax StateRevenue – Public Service Agencies (PNBP – BLU), This research aims to discover the proper channel of receiptsrelated to zakat integration in fiscal policy. The method used in thisresearch is a Pairwase Comparison method with modified AnalyticNetwork Process (ANP) approach.This research concluded that in order to integrate zakat in fiscalpolicy, there are 4 criteria required: institution, Sharia compliance,Financial management, and probability to be realized. Shariacompliance becomes the priority criteria which is agreed by theexperts t make it a basis in each criteria. Meanwhile, the form ofreceipt channel that corresponds every criteria is Non-Tax StateRevenue – Public Service Agencies (PNBP – BLU)] |
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