Integration of Yield Added Tax (YAT) with Zakat Maal on Purchase of Precious Metals at Antam Boutique Shops

Abstract

The issue of the world economic recession in 2023 has made many people think about converting cash deposits in banks into precious metals or gold bullion. The momentum for people to convert rupiah savings into precious metals is an important momentum for the government to make strategic initiatives in the form of a fiscal policy that is integrated with other mandatory levies such as zakat. It is hoped that this will also support the increase in zakat collection so that zakat empowerment can run optimally. The government's success in making a mandatory NPWP policy for every precious metal transaction can be replicated to continue to be integrated with the zakat maal policy.