Proceeding International Seminar of Islamic Studies
INSIS 5 (March 2023)

ANALYSIS OF THE FORMULATION OF ZAKAT MAL TAX INCENTIVE POLICY AT THE DIRECTORATE GENERAL OF TAXES (DGT)

Sihombing, Mhd. Syukur (Unknown)
Asmuni, Asmuni (Unknown)
Harahap, Isnaini (Unknown)

Article Info

Publish Date
23 Mar 2023

Abstract

Focus of this research is the formulation of taxation policies related to zakat mal as a tax incentives at the Directorate General of Taxes (DGT). The problems in this study include, first, how the zakat mal tax incentive policy is formulated and its problems. Second, there are certain perceptions that hinder the development of zakat mal tax incentive policies and thirdly there are considerations of costs and not benefits in its formulation. This type of research is normative research with a juridical and analytical approach. The results of the study concluded that there was an error in the formulation of the zakat mal tax incentive policy in the form of errors in the interpretation and grouping of zakat in Law 36 of 2008 Income Tax. 

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Journal Info
Proceeding International Seminar of Islamic Studies
Website

Abbrev

insis

Publisher

Universitas Muhammadiyah Sumatera Utara

Subject

Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

Description

Proceeding International Seminar of Islamic Studies, published by the Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara (UMSU), Medan, Indonesia, which includes articles on the scientific research field of Islamic studies and Islamic education, Islamic law, and Islamic ...