PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP UNDANG UNDANG N0.36 TAHUN 2008 PASAL 4 AYAT (3) HURUF A TENTANG ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK (STUDI KASUS DI KOTA PALEMBANG)

SARI, PUTRI WULAN and Aryanto, Aryanto and Subeki, Ahmad (2014) PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP UNDANG UNDANG N0.36 TAHUN 2008 PASAL 4 AYAT (3) HURUF A TENTANG ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK (STUDI KASUS DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to look at the implementation of zakat as a deduction from taxable producer. Law no. 36 of2008 is the law that governs the withholding tax on income of an individual taxpayer or entity. In this law also Stated that zakat can be used as a deduction from taxable income. This research uses data obtained from the questionnaire and interviews to the 100 respondents in the city of Palembang. The method used is descriptive qualitative questionnaire to describe the results obtained. The results showed that most of the people of Palembang who have paid income tax and zakat still feel compelled because of the two pieces is deducted directly by the office of their work, so they do not quite understand the procedure for the reduction of the zakat on income tax. Palembang society also still objected to the presence of double liability.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Zakat, Tax, Palembang Society, Law, and Questionnaire
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	19 Feb 2021 01:11
Last Modified:	02 Mar 2021 02:52
URI:	http://repository.unsri.ac.id/id/eprint/43044

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