Zakat Sebagai Pengurang Pajak  

Oleh:

Muktiyanto, Ali ; Hendrian

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Organisasi dan Manajemen vol. 4 no. 2 (Sep. 2008), page 100-112.
Topik: Expenses; Tax ; Zakah

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ153.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

UU38/1999 about Pengelolaan Zakat and UU 17/2000 about Pajak Penghasilan, recognized zakah as income tax deductible. However, as zakah was regarded as expenses, so this impact is relatively less to income tax and ineffectiveness to improve income from tax and zakah. Based on 2004 survey of public behavior in zakah by PIRAC, it was shown that majority (50.2%) of respondent ignored zakah and in the similar survey in 2007, the number decreased to 45% Hafidhudin (2006) stated that zakah implementation as income tax deductible and its accounting technique. The population of this study were government employees, private employees and companies that by purposive random sampling method in 8 (eight) sub district of district Pamulang that paid tax income. Data was analyzed by descriptive and verificate method. The people did not realized that zakah institution because of distrust and religious consideration. According to accounting technique, people implemented zakah as tax deductibles, rather than income deductible, as it was an inappropriate technique. This research also found that people preferred zakah as tax deductible rather than cost or expense deductible rather than cost or expenses deductible.

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