Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Administrasi Publik
Abdul Rahmat
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Implementasi Kebijakan Zakat Sebagai Pengurang Penghasilan Kena Pajak Wajib Pajak Orang Pribadi Pada Kantor Lazismu Di Jakarta Pusat Tahun 2018 Abdul Rahmat; Johansyah Zaini
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2682

Abstract

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.
Co-Authors Johansyah Zaini