29 Nov 2018
This study aims to examine the effect of zakah management policy on individual Income Tax. Research methods that used by researchers is using qualitative research method. The sampling technique used is purposive sampling where the sample taken is not specified on the amount, but on the wealth of information owned by the sample member as the data source. Data collection techniques used is interview, documentation, and observation. To test the validity of research data using triangulation data technique collection sources. The results of this study reveal that zakah management policies have not had a positive effect on personal income taxes. This is due to the lack of socialization and not optimal in the implementation of zakah management policy, so the number of individual taxpayers in 29 subdistrict in Serang district registered at the tax office (KPP) Pratama Serang still many who have not utilized the zakah management policy to report income tax in the SPT report.
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