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All Journal Owner : Riset dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Fitria Idham Chalid
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.
Climate Change , CO? , and Macroeconomic Stability Nexus: An Economic Growth Analysis in BRICS Economies Achmad Budi Susetyo; Fitria Idham Chalid; Enni Endriyati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3544

Abstract

This study aims to explore the long- and short-term impacts of macroeconomic factors, Climate Change,  and CO?  emissions on the Economic Growth of BRICS member states during 2002–2023. This study employs a quantitative approach using an ex post facto model. Furthermore, the population consists of the 5 original BRICS member states, with a non-probability sampling technique, namely exhaustive sampling. Consequently, based on the sampling technique applied, five key BRICS member states were selected as the sample, comprising 110 observations. Data analysis was conducted using the PMG ARDL-Panel model. The results indicate that the variables CO? , Foreign Direct Investment (FDI), and Inflation do not have a significant effect. Meanwhile, the variables Climate Change  and Trade openness (TO) have a significant effect in the long run.  In the short term, inflation was found to have a significant effect in Russia but not in the other four countries; conversely, trade openness was significant only in Brazil and not in the other four countries. Based on this analysis, there are significant differences in the variables between the long- and short-term models. This phenomenon implies that macroeconomic conditions, proxied through inflation, trade openness, and Foreign direct investment, as well as Climate Change, proxied through maximum surface temperature (TSMAX) and CO? emissions, exert differing effects over time on Economic Growth in the BRICS member states.
Co-Authors Achmad Budi Susetyo Anik Sunariyah Enni Endriyati Kasanah, Roisatun Nurhisna Siti Zubaidah