ANALISIS PERLAKUAN ZAKAT DALAM PENGURANGAN PENGHASILAN KENA PAJAK PADA PAJAK PENGHASILAN ORANG PRIBADI (PPH 21) (STUDI KASUS DI BAZNAS DAN LAZISMU KOTA PALEMBANG)

YENI, DWI SEPRI and Farhan, Muhammad (2023) ANALISIS PERLAKUAN ZAKAT DALAM PENGURANGAN PENGHASILAN KENA PAJAK PADA PAJAK PENGHASILAN ORANG PRIBADI (PPH 21) (STUDI KASUS DI BAZNAS DAN LAZISMU KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the treatment of zakat in reducing taxable income on personal income tax at BAZNAS and LAZISMU Palembang City. This type of research is a descriptive study that aims to describe the treatment of zakat as a deduction from taxable income. Methods of data collection in this study using interviews and documentation techniques. Types of data using primary data through in-depth interviews with semi-structured interview techniques and secondary data obtained from books, previous research results, the Koran, laws, and other supporting data originating from BAZNAS and LAZISMU Palembang City. Based on the research result, the conclusion from the problems raised in this study is that the treatment of zakat in reducing taxable income on personal income tax (PPh 21) is still not effective in its application in the people of Palembang City. BAZNAS and LAZISMU Palembang City have implemented their obligation to provide Zakat Payment Receipt (BSZ), but its application still has obstacles as a deduction from taxable income.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak, Perlakuan Zakat dan Pajak Penghasilan Orang Pribadi (PPh 21)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dwi Sepri Yeni
Date Deposited:	24 Jul 2023 07:59
Last Modified:	24 Jul 2023 07:59
URI:	http://repository.unsri.ac.id/id/eprint/119832

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