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Analysis Of The Implementation Of Zakat As Tax Reduction In Baznas Samarinda

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Purpose: The purpose of this study is to analyze the implementation of zakat as a
tax deduction in Baznas Samarinda. The study refers to Law Number 23 of 2011,
articles 22 and 23. This study analyzes how the application of zakat as a tax
deduction in Baznas Samarinda. Is the implementation going well, and are there
obstacles not.
Method: This study used descriptive qualitative methods, and collected data
through interviews and documentation.
Results: The results of this study are to get a tax deduction from paying zakat;
proof of zakat payment is needed from Baznas. To get evidence of a zakat deposit,
you must be registered with SIMBA Baznas. The implementation of zakat as a tax
deduction in Baznas Samarinda is still not optimal and running well. Due to the
lack of literacy and knowledge of the people of Samarinda about zakat, ignorance
of Law No.23 of 2,011 articles 21 andbecomeomes an obstacle in the
implementation of zakat as a tax deduction at Baznas Samarinda. This makes
there are still people who are exposed to a double burden as taxpayers and zakat
payer

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Availability

Detail Information

Series Title

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Call Number

REF 2X4.14 MAU a

Publisher

Bogor : IAI Tazkia., 2022

Collation

AS

Language

English

ISBN/ISSN

NIM.18102052

Classification

2x4.14

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

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Specific Detail Info

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Statement of Responsibility

Ahmad Rizaldi Maulidan

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