Edo, Prasetya (0019) Perlakuan Zakat sebagai Pengurangan Beban Pajak Penghasilan untuk Mendorong Kepatuhan Wajib Pajak dan Kemauan Wajib Zakat untuk Membayar Zakat untuk Membayar Zakat pada Badan Amil Zakat atau Lembaga Amil Zakat di Kota Padang. Diploma thesis, Universitas Andalas.
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Abstract
This study aims to determine the influence of zakat that treated as a reduction of income tax expense to encourage taxpayer compliance and willingness of zakat obligatory to pay zakat on Zakat Institution and perception of Muslim Society towards zakat treatment as a reduction of income tax expense. The independent variable used in this research is Zakat that treated as a reduction of income tax expense. The dependent variable in this research is compliance of taxpayer and willingness of zakat obligatory to pay zakat on Zakat Institution and perception of Muslim Society towards zakat treatment as a reduction of income tax expense. Population in this research are taxpayer who registered in KPP Pratama Padang Satu and Dua in 2019. Sampling method used was convenience sampling and found the number of the selected sample is 100. The data used are primary data which obtain from questionnaire. The technique of analyzing data used in this study is a simple linear regression analysis techniques. The result of regression analysis showed that zakat treatment as a reduction of income tax expense have significant effect on taxpayer compliance and willingness of zakat obligatory to pay zakat on Zakat Institution. Keywords : Zakat, Taxpayer Compliance, Willingness of Zakat Obligatory to pay Zakat
Item Type: | Thesis (Diploma) |
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Primary Supervisor: | Dr. Yuskar, S.E., MA., Ak., CA |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | S1 Akuntansi Akuntansi |
Date Deposited: | 24 Oct 2019 15:04 |
Last Modified: | 24 Oct 2019 15:04 |
URI: | http://scholar.unand.ac.id/id/eprint/52027 |
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