SOURCES OF MALAYSIA’S INCOME AND ITS ALLOCATIONS IN CONTEXT ISLAM'S PUBLIC FINANCIAL IN NEWEST ERA

In order to build an Islamic economic system in Islamic state, a state should manage its finance based on the principles of Sharia, both in the terms of earning or incomes and their allocations on the earnings side, a state should manage their incomes according to Islamic way. Than the result of their incomes should be allocated in order to achieve their goals, which is the prosperity of society. Tax is a policy which is settled by a government and decided according to the needs or necessities of state its self. For example, Malaysia has decided and managed their incomes sources such as tax, zakat, and awqaf. And they were allocated according to the needs or necessities of a state such as infrastructure, salaries, subsidies, and also to eight parts of zakat receiver.


Introduction
Country is a place for some people to make their better life. One of the most urgent thing is the existence of a government whose duty and function is to manage the country. Through a country's revenue budget (in Indonesia called APBN), income and expenditures will be managed in a planned way for the whole people. For example increasing the rate of economic growth (pro-growth), expanding new employment (pro-job), and improving the program of protection to the poor people (pro-poor). 1 In the classical discourse, the Islamic government that once attended the historical stage, has also exemplified the forms of country's income and its allocations.
In an Islamic economic system and an Islamic country, the country have to manage their finances with sharia principles as well.
Even from its income or its allocation. For the 1 Muh. Fadhail Rahman, "Sumber-Sumber revenue side, the country should be able to collect their incomes from the Islamic Shari'a system. Things that accordance with Islamic shari'ah are zakat, infaq, alms, waqf, rikazh, jizyah, khumus, fay, kharaj, ushur, taxes and debt if other sources of income are not enough for the country's budget. 2 And the results of the incomes collection should be allocated to achieve the goals of a country, that is to achieve the welfare of its society.     In the verse it is explained that obeying ulil amri is one form of worship, then obey the rules set by the leader also includes from the form of worship, as long as the rule does not cross the line, or still in the Shari'a. It has been explained in the Qur'an that the allocation of zakat to 8 asnaf. Today, the allocation of zakat can be in the form of productive zakat, which is like creating jobs, and this is a manifestation of state development. So is the case with the tax appropriation in Malaysia, that is, as a state development.
Although the allocation of zakat has been determined in the Qur'an, and the absence of the argument stating the tax, it is not wrong if the tax funds collected are used as well as zakat, because the purpose 22 Gusfahmi, Pajak..., p. 32. of these two income instruments is for the development of the country to achieve the welfare of its citizens.

Conclusion
In Malaysia individual and corporate income taxes are the same as al-jizyah.
Basically jizyah charged to the infidels living in an Islamic state, then on this basis Malaysia implements the system of tax deductible zakat.
Individual Muslim societies who have paid zakat will not be levied, but taxes remain in non-Muslim communities, as well as corporate taxes. Companies that have paid zakat can reduce the taxes they bear.
The source of state income in the context of Islamic public finance of classical era that is still applied in Malaysia is taxes, zakat, and waqf. Which is where the Malaysian government has allocated the revenue in accordance with the portion and place, with the aim of achieving the welfare of the community.
And from this explanation also proves that Malaysia has implemented an Islamic-based economic system, with evidence of the implementation of the system of zakat as a tax deduction. The purpose of this step is as one way of avoiding the payment of double taxation to the income of the payers of the zakat. Indirectly also he will provide incentives to the Muslim community to pay zakat. And as