Skripsi

ANALISIS PERLAKUAN ZAKAT DALAM PENGURANGAN PENGHASILAN KENA PAJAK PADA PAJAK PENGHASILAN ORANG PRIBADI (PPH 21) (STUDI KASUS DI BAZNAS DAN LAZISMU KOTA PALEMBANG).

---

Penilaian

---

This study aims to analyze the treatment of zakat in reducing taxable income on personal income tax at BAZNAS and LAZISMU Palembang City. This type of research is a descriptive study that aims to describe the treatment of zakat as a deduction from taxable income. Methods of data collection in this study using interviews and documentation techniques. Types of data using primary data through in-depth interviews with semi-structured interview techniques and secondary data obtained from books, previous research results, the Koran, laws, and other supporting data originating from BAZNAS and LAZISMU Palembang City. Based on the research result, the conclusion from the problems raised in this study is that the treatment of zakat in reducing taxable income on personal income tax (PPh 21) is still not effective in its application in the people of Palembang City. BAZNAS and LAZISMU Palembang City have implemented their obligation to provide Zakat Payment Receipt (BSZ), but its application still has obstacles as a deduction from taxable income.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002959	T119832	T1198322023	Central Library (Referens)	Available

Detail Information

Series Title

-

Call Number

T1198322023

Publisher

Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi., 2023

Collation

viii, 86 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

297.273 07

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi syariah
Prodi Akuntansi

Specific Detail Info

-

Statement of Responsibility

MURZ

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment