Journal of Social and Policy Issues
Volume 2, No 2 (2022): April - June

Analisis Hubungan Implementasi Zakat Pengurang Pajak Terhadap Perspektif Stakeholder di Banda Aceh

Muhammad Iqbal (Sekolah Tinggi Ilmu Ekonomi Sabang)



Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to measure Analysis of the Relationship between the Implementation of Tax Deduction Zakat to the Perspective of Stakeholders in Banda Aceh, where there are multiple perceptions related to the implementation of tax deduction zakat. In this study, the research method used quantitative descriptive correlation. The data collection techniques used are observation, questionnaire, closing interview. The results of the study of 106 participants using the probability sampling method concluded that there were 5 variable indicators (X2, X3, X4, X5, X6) from the implementation of policies on the application of tax deduction zakat had a high measuring value and on Standards & Targets (X1) with normal values. Meanwhile, the relationship between the analysis of zakat implementation (X) to the perspective of stakeholders (Y) shows insignificant influence. Where every additional 1% in the Implementation variable (X) there is a decrease of 11.7% in the Perspective variable (Y).

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Journal Info

Abbrev

jspi

Publisher

Subject

Humanities Social Sciences

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of Social and Policy Issues. JSPI, particularly focuses on the Social and Policy Issues as follows: Social Development and Welfare, Decentralization and ...