International Journal of Management, Business and Social Sciences
Vol 1, No 2 (2022): November

Muzaki's Perception of Zakah Policy as Income Tax Deduction in Situbondo Regency

Maulidha Ayu Andini (Unknown)
N. Ari Subagio (Unknown)
Agus Mahardiyanto (Unknown)
Umi Cholifah (Unknown)

Article Info

Publish Date
27 Dec 2022

Abstract

This study aims to determine the partial and simultaneous effect of halal-haram aspects, legal awareness, and religiosity on the zakah policy as a deduction from income tax in Situbondo Regency. By using a quantitative method of sampling using purposive sampling techniques and quota sampling. Data collection using a questionnaire. The data analysis technique used is instrument test, classical assumption test, and multiple linear regression. The results of the research show that the Halal-haram Aspect, Legal Awareness, and Religiosity have a significant simultaneous effect on Muzaki's Perception of Zakah Policy as a Deduction for Income Tax in Situbondo Regency. Meanwhile, the results of the partial test, the Halal-haram Aspect variable and Legal Awareness have a significant influence on Muzaki's Perceptions, but the legal awareness variable has no significant effect on Muzaki's Perceptions.

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Journal Info
International Journal of Management, Business and Social Sciences
Website

Abbrev

IJMBS

Publisher

Universitas Wahid Hasyim Semarang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal of Management, Business and Social Sciences (IJMBS) is a biannually (May and November) peer reviewed journal published by Management study program of Wahid Hasyim University Indonesia that aims to promote Management, Business and Social Sciences researchs and developments, and ...