Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol 1 No 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Febru

TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS

Asbi Amin (STIEM Bongaya, Makassar)

Article Info

Publish Date
21 Feb 2021

Abstract

This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.

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Journal Info
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Website

Abbrev

DIJEFA

Publisher

Dinasti Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...