Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385611399> ?p ?o ?g. }
Showing items 1 to 55 of
55
with 100 items per page.
- W4385611399 endingPage "279" @default.
- W4385611399 startingPage "271" @default.
- W4385611399 abstract "In Muslim communities of East Java, taxpayers lack knowledge about the management, regulation, and calculation of zakat as a tax deduction. This gap in understanding impedes effective use of zakat funds for community improvement. Therefore, this study aimed to find out the challenges faced in implementing zakat management as a deduction from taxable income of Muslim communities in East Java and propose how to tackle them. A qualitative approach was used, focusing on analyzing phenomena in their natural setting. To get a comprehensive analysis of phenomenology related to the zakat management mechanism, data collection techniques, including observation, interviews, and documentation, were used. The results showed that the management of zakat as a deduction from taxable income involves zakat through official organizations recognized by the Government, including BAZNAS (National Board of Zakat) and LAZ (Zakat Collection and Distribution Organizations). Once the muzakki fulfill their tax obligations, they receive a zakat Payment Receipt (BSZ) that can be attached to the Tax return (SPT) when paying taxes. As a result, the taxable income is directly reduced by the actual amount of zakat paid, which can lead to tax savings. Low awareness of zakat payment, reluctance to pay zakat, and lack of complete trust in BAZNAS and LAZ organizations were the challenges encountered in implementing zakat deductions. Other challenges include a limited number of BAZNAS/LAZ organizations that are recognized by the government, insufficient socialization and education on Law No. 23 of 2011 regarding zakat management, less significant tax reduction, and differences in interpretation when calculating the deduction of taxable income on zakat income." @default.
- W4385611399 created "2023-08-06" @default.
- W4385611399 creator A5055072345 @default.
- W4385611399 date "2021-12-31" @default.
- W4385611399 modified "2023-09-26" @default.
- W4385611399 title "Enhancing the Effectiveness of the Zakat Management System to Reduce Taxable Income for Muslim Communities in East Java" @default.
- W4385611399 doi "https://doi.org/10.30631/alrisalah.v21i2.821" @default.
- W4385611399 hasPublicationYear "2021" @default.
- W4385611399 type Work @default.
- W4385611399 citedByCount "0" @default.
- W4385611399 crossrefType "journal-article" @default.
- W4385611399 hasAuthorship W4385611399A5055072345 @default.
- W4385611399 hasBestOaLocation W43856113991 @default.
- W4385611399 hasConcept C10138342 @default.
- W4385611399 hasConcept C121955636 @default.
- W4385611399 hasConcept C138885662 @default.
- W4385611399 hasConcept C144133560 @default.
- W4385611399 hasConcept C145097563 @default.
- W4385611399 hasConcept C157263771 @default.
- W4385611399 hasConcept C199360897 @default.
- W4385611399 hasConcept C2778137410 @default.
- W4385611399 hasConcept C41008148 @default.
- W4385611399 hasConcept C41895202 @default.
- W4385611399 hasConcept C56666940 @default.
- W4385611399 hasConceptScore W4385611399C10138342 @default.
- W4385611399 hasConceptScore W4385611399C121955636 @default.
- W4385611399 hasConceptScore W4385611399C138885662 @default.
- W4385611399 hasConceptScore W4385611399C144133560 @default.
- W4385611399 hasConceptScore W4385611399C145097563 @default.
- W4385611399 hasConceptScore W4385611399C157263771 @default.
- W4385611399 hasConceptScore W4385611399C199360897 @default.
- W4385611399 hasConceptScore W4385611399C2778137410 @default.
- W4385611399 hasConceptScore W4385611399C41008148 @default.
- W4385611399 hasConceptScore W4385611399C41895202 @default.
- W4385611399 hasConceptScore W4385611399C56666940 @default.
- W4385611399 hasIssue "2" @default.
- W4385611399 hasLocation W43856113991 @default.
- W4385611399 hasOpenAccess W4385611399 @default.
- W4385611399 hasPrimaryLocation W43856113991 @default.
- W4385611399 hasRelatedWork W2074832485 @default.
- W4385611399 hasRelatedWork W2322512893 @default.
- W4385611399 hasRelatedWork W2800727340 @default.
- W4385611399 hasRelatedWork W3114251480 @default.
- W4385611399 hasRelatedWork W3185280790 @default.
- W4385611399 hasRelatedWork W4232134923 @default.
- W4385611399 hasRelatedWork W4238122695 @default.
- W4385611399 hasRelatedWork W4250811495 @default.
- W4385611399 hasRelatedWork W4283772822 @default.
- W4385611399 hasRelatedWork W4317906524 @default.
- W4385611399 hasVolume "21" @default.
- W4385611399 isParatext "false" @default.
- W4385611399 isRetracted "false" @default.
- W4385611399 workType "article" @default.