Peranan Zakat Sebagai Pengurang Penghasilan Kena Pajak Di Kantor Kementerian Agama Kabupaten Gowa

Logawali, Thamrin; Aisyah, Sitti; Kamaruddin, Kamaruddin; Anwar, Nurfiah

doi:10.24252/laamaisyir.v5i1a7

Cited by 2 publications

(4 citation statements)

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“…Zakat as tax deduction is intended to ease the dual obligations of Muslims in paying zakat and taxes, so that its implementation can motivate Muslims to be more obedient in paying zakat and taxes. The study by Logawali et al (2018) also reported that zakat as a PKP reduction in the Ministry of Religion of Gowa Regency provided a relief for Muslims in paying zakat and taxes so as to increase awareness and honesty to pay zakat and taxes in order to increase state income.…”

Section: Jiafr | 40mentioning

confidence: 99%

“…The implementation of zakat regulations as a tax deduction in Indonesia is also intended to reduce the double burden on Muslims in paying zakat and taxes and to create justice for Muslims (Handayani, 2018;Logawali et al, 2018;Setianingrum et al, 2016). This implementation is expected to recruit only taxpayers or zakat payers to become one more part of zakat payers and taxes (Setianingrum et al, 2016).…”

Section: Jiafr | 35mentioning

confidence: 99%

“…The Indonesian government applies zakat as a deduction from taxable income which is considered still burdensome to Muslim taxpayers because its double obligation to pay zakat and tax are still relatively greater. Meanwhile, the Malaysian government applies zakat as a direct deduction of income tax (tax credit) so that accrued taxes become more effective (Logawali et al, 2018) and this concept will have a greater economic impact (Djatmiko, 2019).…”

Section: Jiafr | 40mentioning

confidence: 99%

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Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

Wijayanti

Amilahaq

Muthaher

et al. 2022

JIAFR

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Purpose - This study aims to analyze the differences in compliance and implementation of paying zakat and taxes with zakat regulatory antecedents such as tax deduction.Method - 129 respondents from academicians and managers in Indonesia and Malaysia were taken by convenience sampling method and analyzed using the Mann-Whitney test and linear regression.Result - The result shows that there are differences in zakat payment compliance between Indonesia and Malaysia. The implementation of zakat as tax deduction regulation has a significant effect on zakat and tax compliance behavior in both countries. Meanwhile, zakat as a tax deduction regulation executed in Malaysia makes tax compliance behavior higher than in Indonesia.Implication - Socialization from both the tax officials and zakat officials that zakat can be used to reduce taxable income is needed. It is suggested to apply zakat as a tax deduction for Indonesia as well as Malaysia.Originality - This research contributes to the Indonesian government in exploring the potential of Indonesian Muslims in paying zakat and taxes.

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Section: Jiafr | 40mentioning

confidence: 99%

Section: Jiafr | 35mentioning

confidence: 99%

Section: Jiafr | 40mentioning

confidence: 99%

See 1 more Smart Citation

Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

Wijayanti

Amilahaq

Muthaher

et al. 2022

JIAFR

View full text Add to dashboard Cite

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“…The vast existing literature found a positive relationship between zakat as a deduction of taxable income with the fulfillment of tax liability (Logawali, Aisyah, Kamaruddin, & Anwar, 2018) (Yusuf & Ismail, 2017) (Salamah, 2015). Knowledge of Zakat as a deduction of taxable income contributes 59.2% to individual taxpayer compliance (Fitranoska, 2006).…”

Section: Introductionmentioning

confidence: 99%

Analysis on the Income Tax Compliance Behavior of Muzaki at Lazismu Sragen

Johan

Prasetyo

2022

JHN

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Introduction toThe Problem: Zakat as a deduction of taxable income has become an issue that has attracted the attention of the public economy. The most obvious thing is that the low realization of zakat collection and tax ratios affect the welfare gap (distribution function) and public services received by the citizens (allocation function). On an extreme scale, non-compliance with zakat and tax may threaten social cohesion and legal authority. Purpose/Objective Study: This study aims to find out how zakat regulation as a deduction of taxable income affects muzaki's behavior to comply or not comply with tax obligations. Design/Methodology/Approach: The research design is empirical legal research with qualitative analysis. The primary source builds on focus group discussions (FGDs). Otherwise, secondary sources are collected through a literature study of primary, secondary, and tertiary legal materials. Findings: Zakat as a deduction of taxable income affects muzaki's behavior to comply with tax obligations. The zakat scheme as a deduction of taxable income greatly influences muzaki's behavior within the level of tax compliance, specifically the level of resistance to tax because the system is considered oppressive, to move up to the level of tax compliance trying to comply but having difficulty understanding tax. This significant change occurs because the Zakat scheme as a deduction of taxable income is able to eliminate the characteristic of "tax is conflicting with zakat" in the level of tax compliance resistance because the system is considered oppressive.

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Peranan Zakat Sebagai Pengurang Penghasilan Kena Pajak Di Kantor Kementerian Agama Kabupaten Gowa

Cited by 2 publications

References 0 publications

Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

Analysis on the Income Tax Compliance Behavior of Muzaki at Lazismu Sragen

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