International Journal of Zakat (IJAZ)
Vol 1 No 1 (2016)

Preparedness Response of Indonesian Tax Offices Concerning the Zakat as a Taxable-Income Deduction

Dodik Siswantoro (University of Indonesia)
Sri Nurhayati (University of Indonesia)



Article Info

Publish Date
16 Nov 2016

Abstract

This paper aims to analyze the preparedness response of tax offices on the issue of the zakat as a taxable-income deduction. Act No. 17/2000, at the top level, and Government regulation No. 60/2010 supports this policy in detail. However, many people do not claim restitution regarding this policy. This paper uses primary data gathered from phone interviews. Seven tax offices, including service centers, were interviewed in March 2012. The paper provides evidence that each tax office had different responses, provided less information, and acted unsupportive on the issue. In addition, the process of restitution for tax claims is difficult and unfavorable from the zakat payer’s perspective. New tax regulations must be supported by clear information socialization and efficient tax restitution process from tax the office. Otherwise, it would not be effective as the benefits may be smaller than the effort. Keywords: Zakat, tax office, response, Indonesia, preparedness

Copyrights © 2016






Journal Info

Abbrev

journal

Publisher

Subject

Religion

Description

International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good ...