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Muzaki's Perception of Zakah Policy as Income Tax Deduction in Situbondo Regency Maulidha Ayu Andini; N. Ari Subagio; Agus Mahardiyanto; Umi Cholifah
International Journal of Management, Business, and Social Sciences Vol 1, No 2 (2022): November
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v1i2.7703

Abstract

This study aims to determine the partial and simultaneous effect of halal-haram aspects, legal awareness, and religiosity on the zakah policy as a deduction from income tax in Situbondo Regency. By using a quantitative method of sampling using purposive sampling techniques and quota sampling. Data collection using a questionnaire. The data analysis technique used is instrument test, classical assumption test, and multiple linear regression. The results of the research show that the Halal-haram Aspect, Legal Awareness, and Religiosity have a significant simultaneous effect on Muzaki's Perception of Zakah Policy as a Deduction for Income Tax in Situbondo Regency. Meanwhile, the results of the partial test, the Halal-haram Aspect variable and Legal Awareness have a significant influence on Muzaki's Perceptions, but the legal awareness variable has no significant effect on Muzaki's Perceptions.