Syi'ar Iqtishadi
Vol 2, No 2 (2018)

Kebijakan Pengelolaan Zakat dan Dampaknya Terhadap Pajak Penghasilan Orang Pribadi (Studi pada Kantor Pelayanan Pajak (KPP) Pratama Serang)


Ma’zumi, Ma’zumi, Badina, Tenny ( Universitas Sultan Ageng Tirtayasa ) , Febriyani, Shoma ( Universitas Sultan Ageng Tirtayasa )



Article Info

Publish Date
29 Nov 2018

Abstract

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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Journal Info

Abbrev

JIEc

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Merupakan Jurnal berkala ilmiah mempublikasi hasil-hasil kajian teoritis dan empiris dalam bidang ilmu ekonomi yang berlandaskan hukum Islam (syar’i), baik dalam praktek bisnis, organisasi, keuangan dan ...