Zakat Sebagai Pengurangan Penghasilan Kena Pajak (Studi di Kantor Pelayanan Pajak Pratama Surakarta)

Maghfil, Khairrizal and -, Mutimatun Ni'ami,S.H.,M.Hum (2019) Zakat Sebagai Pengurangan Penghasilan Kena Pajak (Studi di Kantor Pelayanan Pajak Pratama Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) NASKAH PUBLIKASI.pdf Download (846kB)
	PDF (Halaman Depan) HALAMAN DEPAN.pdf Download (738kB)
	PDF (Bab I) BAB I.pdf Download (312kB)
	PDF (Bab II) BAB II.pdf Restricted to Repository staff only Download (367kB) | Request a copy
	PDF (Bab III) BAB III.pdf Restricted to Repository staff only Download (228kB) | Request a copy
	PDF (Bab IV) BAB IV.pdf Restricted to Repository staff only Download (7kB) | Request a copy
	PDF (Daftar Pustaka) DAFTAR PUSTAKA.pdf Download (138kB)
	PDF (Pernyataan Publikasi) PERNYATAAN PUBLIKASI.pdf Restricted to Repository staff only Download (169kB) | Request a copy

Abstract

This study aims to find out whether zakat can be a tax deduction. To be able to know the implementation of zakat as a deduction from taxable income. To be able to know the process or stages of reducing taxable income by zakat. This research method uses empirical juridical methods. The type of research used is descriptive research, with the aim of describing or describing the implementation of zakat payments as a deduction from taxable income. The type of data used in this study are primary and secondary data. Based on the results of this study, zakat as a deduction from taxable income at the Surakarta KPP Pratama office provides relief in paying zakat and taxes can also increase awareness and honesty in the community to pay taxes according to income, which will certainly increase state revenues. Whereas zakat is a worship that is not only a vertical dimension between a Muslim and Allah, but zakat is also a form of social care for a Muslim. Zakat has an important role for the social pain of a / Muslim community where in some of its assets there are those who are entitled to the rights of others that must be issued in accordance with the provisions of Law No. 38 of 1999. The implementation of zakat as a deduction from taxable income carried out at Surakarta Pratama KPP has been carried out but tax deductions for zakat payers are still minimal done by individual taxpayers, one of the reasons is for taxpayers who know the rules regarding zakat treatment on income in calculating taxable income but they tend to not be able to implement it because it is considered troublesome. While those who don't know yet because there is no general socialization there will be a tax reduction for zakat payers formed and authorized by the government.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Zakat, Taxable Income
Subjects:	B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc K Law > K Law (General)
Divisions:	Fakultas Hukum > Hukum
Depositing User:	KHAIRRIZAL MAGHFIL
Date Deposited:	21 Jan 2019 06:38
Last Modified:	21 Jan 2019 06:38
URI:	http://eprints.ums.ac.id/id/eprint/70008

Actions (login required)

View Item