ANALISIS PEMIKIRAN ABU HANIFAH DAN WAHBAH ZUHAILI TENTANG KEWAJIBAN PAJAK BAGI ANAK KECIL YANG BERPENGHASILAN

Abstract

Tax is the size or level of certain assets that must be paid by a person owner to be handed over to the rightful group or person accept it with certain conditions. The treasure this little fellow had produced gave rise to differences of opinion between Abu Hanifah and Wahbah az-Zuhaili regarding the obligation of zakat for young children who have income. Abu Hanifah believes that small children who already have income are not obliged to pay zakat. Meanwhile, Wahbah az-Zuhaili believes that young children who earn income are obliged to do so zakat. This difference of opinion is necessary and interesting to study Research was conducted on the opinions between Abu Hanifah and Wahbah az-Zuhaili regarding the obligation of zakat for small children who earn income. This type of research is library research, which is This research is a descriptive comparative analysis. Deep data analysis This research uses qualitative analysis with a thinking approach deductive. This method is used to compare differences of opinion between Abu Hanifah and Wahbah az-Zuhaili regarding the obligation of zakat for young children who earns. Based on the research results, differences of opinion can be seen between Abu Hanifah and Wahbah az-Zuhaili regarding the obligation of zakat for children small earner. Abu Hanifah believes that it is not mandatory for children small children who already earn income because they are small children are among those who don't have an obligation to carry out the Shari'a, even if the child is small already earning. Meanwhile, Wahbah az-Zuhaili's opinion is obligatory for small children who earn income because the assets owned by small children from

his income is related to the benefit of the poor.