Solution To The Implementation Of Zakat As A Deduction From Income Tax Payable (Taxes Credit) In Aceh Province

M Yasir Nasution, Saparuddin Siregar, Ngatno Syahputra

Abstract


: Zakat as a deduction from the income tax payable (Credit Taxes) in Aceh ProvinceThis study aimed to mendapatkan empirical evidence of theSolution Implementation of zakat as a deduction from the income tax payable (Credit Taxes) in the province of Aceh.This study usesqualitativemethodswithANP (Analytic Network Process)analysis tools.The results of the studyexplainsthatproblem most prioritiesthat need toquicklyget the response isin the form of government aspect.Implementation is the most priority Baitul Maal problem.Prior problemsitas faced by pemerintah that is related to the position between zakat and taxes.Baitul maal solutionwith the most priorityis tocarry out the mandate of the Constitution and the solution for the most priority government is equal, where bothzakatand tax must be the same.Conclution of how itisthatcharity as a deduction from the income tax payable in the province of Aceh has not been implemented because the government has not dared to issue related PP BAL and there is disharmony between the income tax law with the Law

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References


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DOI: https://doi.org/10.3059/insis.v1i1.4241

DOI (PDF): https://doi.org/10.3059/insis.v1i1.4241.g3735

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