Implementation of Zakat as Tax Deduction in Nangroe Aceh Darussalam, Indonesia
DOI:
https://doi.org/10.59890/ijmbi.v2i6.44Keywords:
Zakat, Aceh, Deduction, Income Tax, PayableAbstract
This study aims to analyze the implementation of zakat as a deduction for income tax payable on tax revenue in Aceh in the context of Individual and Corporate Taxpayers, Comparing the application of zakat as a tax deduction in other countries and the Aceh government and identifying the role of Amil Zakat Institutions and the Directorate General of Taxes that are harmonious in managing zakat in Aceh. The research method uses a qualitative method with literature study, this research is conducted by analyzing various documents, books, journals, scientific articles, laws and regulations, relevant reports and other supporting sources by collecting various complete references. The results showed that (1) There are several problems between the application of tax deductible zakat in Aceh between Individual and Corporate Taxpayers (2) Comparison between countries and Aceh in the implementation of zakat as a deduction for payable income tax can be a pilot for the national scale and (3) There needs to be a seriousness of the government represented by the DGT and BAZNAS from the zakat organizer side to create an integrated system that makes it easier for taxpayers to pay zakat and updated real time in the tax return.
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