Nugraha, Muhammad Hafid Adhi and , Mutimatum Ni’ami. SH..M.Hum., and , Marisa Kurnianingsih., SH.MKn.MH., (2016) Tinjauan Hukum Islam Terhadap Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus di Badan Amil Zakat Nasional/BAZNAS Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Zakat and tax is a subsystem that is very important in supporting the national economy . In Islam zakat is an important element and must be implemented as contained in the fourth pillar of Islam . While taxes are the obligations imposed on the taxpayer , which must be paid to the State in accordance with the provisions. Management of zakat as a deduction from taxable income in Badan Amil Zakat Nasional ( BAZNAS ) Karanganyar be one important element that is capable of being a forum for people who want to pay the zakat and taxable income that aims to help governments Karanganya district in the welfare of its citizens . Based on Government Regulation No.60 of 2010 on Zakat For Income Reduction mechanism on charity as a deduction from taxable income. Keywords : Management of zakat , zakat deduction mechanism taxable income
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | Management of zakat , zakat deduction mechanism taxable income |
Subjects: | K Law > K Law (General) |
Divisions: | Fakultas Hukum > Hukum |
Depositing User: | MUHAMMAD HAFID ADHI NUGRAHA |
Date Deposited: | 10 May 2016 06:55 |
Last Modified: | 22 Mar 2017 11:27 |
URI: | http://eprints.ums.ac.id/id/eprint/43742 |
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