INFERENSI
Vol 7, No 1 (2013)

ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA

Eko Suprayitno (Unknown)
Radiah Abdul Kader (Unknown)
Azhar Harun (Unknown)

Article Info

Publish Date
01 Jun 2013

Abstract

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.

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Journal Info
INFERENSI
Website

Abbrev

inferensi

Publisher

Institut Agama Islam Negeri Salatiga

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

INFERENSI, social and religious research journals focuses on the discussion of social-religious research that includes education, law, and economy using quantitative or qualitative research methods. This journal is a media to accommodate the result of field research of students, lecturers, or ...