ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA
This paper attempts to examine the role of zakat administration policy in Malaysia and its impact on the tax revenue in Malaysia Peninsula. Zakat administration issues pertaining to Islamic law but traditions remain under the jurisdiction of states. The practice of zakat is based on the Shariah whil...
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| Format: | Article |
| Language: | English |
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Institut Agama Islam Negeri (IAIN) Salatiga
2013-06-01
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| Series: | Inferensi Jurnal Penelitian Sosial Keagamaan |
| Subjects: | |
| Online Access: | http://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/201 |
| _version_ | 1828383290116014080 |
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| author | Eko Suprayitno Radiah Abdul Kader Azhar Harun |
| author_facet | Eko Suprayitno Radiah Abdul Kader Azhar Harun |
| author_sort | Eko Suprayitno |
| collection | DOAJ |
| description | This paper attempts to examine the role of zakat administration policy in Malaysia and its impact on the tax revenue in Malaysia Peninsula. Zakat administration issues pertaining to Islamic law but traditions remain under the jurisdiction of states. The practice of zakat is based on the Shariah while the taxation practice is based on the Malaysian Income Tax Act, established in 1967. Zakat is used as a fiscal policy tool whereby income tax payers were given 100 per cent rebates on zakat that they paid. The study uses panel data of states in Malaysia Peninsula and the analysis is done by using the fixed effect model. The study finds that zakat has a positif impact and significant on tax revenue. |
| first_indexed | 2024-12-10T04:46:32Z |
| format | Article |
| id | doaj.art-48146c28683b4148b088c043a4dc3207 |
| institution | Directory Open Access Journal |
| issn | 1978-7332 2502-1427 |
| language | English |
| last_indexed | 2024-12-10T04:46:32Z |
| publishDate | 2013-06-01 |
| publisher | Institut Agama Islam Negeri (IAIN) Salatiga |
| record_format | Article |
| series | Inferensi Jurnal Penelitian Sosial Keagamaan |
| spelling | doaj.art-48146c28683b4148b088c043a4dc32072022-12-22T02:01:44ZengInstitut Agama Islam Negeri (IAIN) SalatigaInferensi Jurnal Penelitian Sosial Keagamaan1978-73322502-14272013-06-017112810.18326/infsl3.v7i1.1-28194ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIAEko SuprayitnoRadiah Abdul KaderAzhar HarunThis paper attempts to examine the role of zakat administration policy in Malaysia and its impact on the tax revenue in Malaysia Peninsula. Zakat administration issues pertaining to Islamic law but traditions remain under the jurisdiction of states. The practice of zakat is based on the Shariah while the taxation practice is based on the Malaysian Income Tax Act, established in 1967. Zakat is used as a fiscal policy tool whereby income tax payers were given 100 per cent rebates on zakat that they paid. The study uses panel data of states in Malaysia Peninsula and the analysis is done by using the fixed effect model. The study finds that zakat has a positif impact and significant on tax revenue.http://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/201Zakat Administration, Tax Revenue, Panel Data |
| spellingShingle | Eko Suprayitno Radiah Abdul Kader Azhar Harun ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA Inferensi Jurnal Penelitian Sosial Keagamaan Zakat Administration, Tax Revenue, Panel Data |
| title | ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA |
| title_full | ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA |
| title_fullStr | ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA |
| title_full_unstemmed | ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA |
| title_short | ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA |
| title_sort | zakat sebagai pengurang pajak dan pengaruhnya terhadap penerimaan pajak di semenanjung malaysia |
| topic | Zakat Administration, Tax Revenue, Panel Data |
| url | http://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/201 |
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