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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah
Roisatun Kasanah
Universitas Trunojoyo Madura
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Tantangan Pelaksanaan Zakat Sebagai Pengurang Penghasilan Kena Pajak: Optimalisasi Sinergi Zakat dan Pajak di Indonesia Siti Zubaidah; Roisatun Kasanah; Fitria Idham Chalid; Nurhisna; Anik Sunariyah; Enni Endriyati; Achmad Budi Susetyo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8750

Abstract

Law Number 36 of 2008 concerning Income Tax and also Law Number 23 of 2011 concerning Zakat Management which states that zakat can be a deduction from Taxable Income (PKP). However, in terms of implementation, it has not been optimal. The purpose of this study is to analyze the challenges in the implementation of zakat as a deduction from PKP and the optimization of the synergy of zakat and tax in Indonesia. This study uses a qualitative descriptive research approach with the library research method. The results of this study state that the challenges that make it less than optimal include low public understanding, minimal information obtained and not all people pay zakat at BAZ or LAZ due to lack of trust in the institution. Therefore, optimization of the synergy of zakat and tax must be carried out by conducting socialization to both the Directorate General of Taxes and also BAZ or LAZ, increasing the credibility of BAZ and LAZ, and exploring the potential of zakat with a direct tax deduction policy (tax credit). This study provides implications for each stakeholder to synergize in socializing zakat as a deduction from PKP.
MENABUNG CERDAS: ANALISIS MINAT MENABUNG MAHASISWA PADA BANK KONVENSIONAL DAN BANK SYARIAH : Pendahuluan, Metode Penelitian, Pembahasan, Simpulan Nur Maurrotin; Rizal Maulana; Ach. Ainur Rofik; Roisatun Kasanah; Naila Nur Diana
ISTIFADA : Jurnal Ekonomi dan Lembaga Keuangan Syariah Vol. 1 No. 02 (2025): ISTIFADA : Jurnal Ekonomi Dan Lembaga Keuangan Syariah
Publisher : LPPM STIES BABUSSALAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64454/istifada.v1i02.132

Abstract

Penelitian ini bertujuan untuk menganalisis minat menabung mahasiswa pada bank konvensional dan bank syariah. Fokus penelitian dilakukan pada kalangan mahasiswa. Metode kuantitatif dengan pendekatan deskriptif digunakan untuk membandingkan beberapa mahasiswa berdasarkan minat menabung. Data diperoleh melalui kuesioner dengan teknik sampling acak pada 100 responden. Penelitian ini menunjukkn hasil yang signifikan yaitu nilai sig sebesar 0,487 > 0,05. Dan minat menabung mahasiswa pada bank konvensional lebih tinggi, sedangkan pada bank syariah cenderung lebih sedikit. Studi ini memberikan implikasi bagi lembaga keuangan dalam merumuskan strategi peningkatan minat menabung mahasiwa, baik pada bank konvensional maupun bank syariah, sehingga dapat meningkatkan kualitas layanan serta daya saing produk.
Co-Authors Ach. Ainur Rofik Achmad Budi Susetyo Anik Sunariyah Enni Endriyati Fitria Idham Chalid Naila Nur Diana Nur Maurrotin Nurhisna Rizal Maulana Siti Zubaidah