PERLAKUAN ZAKAT SEBAGAI PENGURANG LANGSUNG TAX INCOME DENGAN PERLAKUAN ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK

Abstract

ABSTRACTION
This research is entitled Treatment of Zakat as Direct Tax Income Reduction with
the Treatment of Zakat as a Taxable Income Reduction. The purpose of this study
was to analyze the difference between zakat treatment as a direct deduction of tax
income by treating the contract as a deduction from taxable income. The type of
research used in this study is qualitative research and using a comparative study
approach. The location of this research is Lazis of Jami Mosque, Malang City.
The results of this study indicate that there are differences between the two
treatments. In the first treatment, the expenditure on zakat and tax obligations is
smaller than the second treatment. The difference in the percentage of the two
treatments is 1.475%. The final analysis of research is that there is a positive
correlation between zakat and tax.
Keywords: Zakat, Income Tax, Taxable Income Deduction.