Suchergebnisse

Tax is a obligatory payment to the country by a person or company and one of the highest source of income for a country. Amid the increasing role of taxes in this country revenue, raising awareness of Muslims on the role of zakat. This requires the proper management of Zakat and Tax. The government strives to minimize the double obligation by making regulations that can be a solution, namely Law Number 36 of 2008 concerning Income Tax and Law No. 23 of 2011 concerning Management of Zakat. The purpose of this study was to find out the Implementation of Income Zakat as a Deduction of Personal Taxable Income on muzaki in BAZNAS Semarang Regency and the Impact of Implementation of Income Zakat as a Deduction of Taxable Income for State Revenues and Community Welfare. The method used in this study is a field research method conducted with a qualitative approach. The technique of collecting data is done by observation, interviews, and documentation. The descriptive analytical analysis is used as the method. The results showed that muzaki in BAZNAS Semarang District had implemented the policy even though it was still in a relatively low percentage, this was due to a lack of socialization from BAZNAS and KPP Pratama and a lack of community trust towards zakat management institutions. The policy has an impact on increasing the amount of zakat even though state revenues are reduced. The amount of zakat paid by muzaki can be used to assist the Government in alleviating poverty, because besides being distributed to 8 ashnaf, the funds can be used for empowerment programs that include Semarang Care, Semarang Healthy, Semarang Clever and Semarang Prosper.==================================================Pajak adalah kontribusi wajib kepada negara oleh pribadi atau badan yang bersifat memaksa dan merupakan sumber penerimaan tertinggi bagi suatu negara. Ditengah menguatnya peranan pajak dalam penerimaan negara ini, secara bersamaan muncul kesadaran umat Islam akan peranan zakat. Dengan adanya hal ini menuntut pengelolaan yang tepat antara Zakat dan Pajak. Pemerintah berupaya untuk meminimalkan kewajiban ganda tersebut dengan membuat peraturan yang dapat menjadi solusi yaitu Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan dan Undang - Undang No. 23 Tahun 2011 tentang Pengelolaan Zakat.Tujuan penelitian ini adalah untuk mengetahui Implementasi dari Zakat Penghasilan sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi pada Muzaki di BAZNAS Kabupaten Semarang dan Dampak Implementasi Zakat Penghasilan sebagai Pengurang Penghasilan Kena Pajak Bagi Penerimaan Negara dan Kesejahteraan Masyarakat.Metode yang digunakan dalam penelitian ini adalah metode penelitian lapangan yang dilakukan dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan dokumentasi. Metode analisis yang digunakan adalah metode analisis deskriptif-analitis.Hasil penelitian menunjukkan bahwa Muzakki di BAZNAS Kabupaten Semarang sudah menerapkan kebijakan tersebut meskipun masih dalam prosentase yang relatif rendah hal ini terjadi karena kurangnya sosialisasi dari pihak BAZNAS dan KPP Pratama dan kurangnya rasa percaya masyarakat terhadap lembaga pengelola zakat. Kebijakan tersebut berdampak pada meningkatnya jumlah zakat meskipun penerimaan negara berkurang. Jumlah zakat yang dibayarkan muzakki dapat digunakan untuk membantu Pemerintah dalam mengentaskan kemiskinan, karena selain disalurkan kepada 8 ashnaf, dana tersebut dapat digunakan untuk program pemberdayaan yang meliputi Semarang Peduli, Semarang Sehat, Semarang Cerdas dan Semarang Makmur.

Purpose - This research aims to analyze the influence of the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund on the level of Human Development Index in 18 Districts in West Java Province in 2015-2018.Method - The data used in this study were secondary. The Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund are obtained from the Central Government Financial Report from the Ministry of Finance. Meanwhile, the human development index data were obtained from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regressions. Result - The results showed that the revenue sharing fund had a positive and significant effect on the Human Development Index, the general allocation fund had a negative and significant effect on the human development index, the special allocation fund had a positive but insignificant effect on the human development index, while the village fund had a negative and insignificant effect on the human development index.Implication - This study provides information that in the implementation of effective transfers of funds in the process of receiving or transferring funds from provinces to regions, certainty and clarity regarding expenditure burdens or authority is needed which is a prerequisite for the successful implementation of fiscal decentralization policies through fund transfers so that an increase in the human development index can be achieved.Originality - By using secondary data from a sample of districts and cities in West Java, this study illustrates how the influence of Transfer Funds to Regions and Village Funds in increasing the Human Development Index.