TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIMTAXPAYERS

TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIMTAXPAYERS

Perception, halal-haram aspect,understanding of the tax regulations,religiosity

Thisresearchexplorestheimpact 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 studytype of non-probability sampling method used is judgmental samplingto as many as 97respondents. 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 theperception of Muslim taxpayers towards tax rabate over income zakat payments.

Asbi Amin

https://dinastipub.org/DIJEFA/article/view/746/466

STIEM Bongaya

21st February 2021

asbi.amin@stiem-bongaya.ac.id

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