文章基本信息

标题：Factors Affecting Concern about Zakat as a Tax Deduction in Indonesia
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作者：D. Siswantoro ; S. Nurhayati
期刊名称：International Journal of Management and Business Research
印刷版ISSN：2228-7019
电子版ISSN：2228-7027
出版年度：2012
卷号：2
期号：4
页码：293-312
语种：English
出版社：Islamic Azad University
其他摘要：Historically, the Islamic state collected zakat (similar to the tithe of other regions) as national income. In Indonesia, the private sector can raise zakat funds more effectively than the government. In 2010, zakat became tax-deductible income. This paper tries to analyze some factors that affect preference for zakat as a tax deduction in Indonesia. The effectiveness of the regulation is also investigated. In addition, zakat can deduct tax is a plan for next regulation proposal. This research also aims to see for further action, zakat can deduct tax. Research methodologies were hard copy and online questionnaires and phone interviews with the tax office’s customer service. Samples were taken from April through June 2012. Results showed that motivation and trust factors affected the preference for tax-deductible zakat, while most tax officers were not aware of the popular concern about zakat as a tax deduction. We propose involving human resources departments in companies’ deductions of taxable income and promoting awareness of the issue among tax officers as solutions to this problem.
其他关键词：Zakat ; tax ; Regulation ; Indonesia ; Deduction ; Restitution