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ZAKAT AND TAX; FROM THE SYNERGY TO OPTIMIZATION

Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the...

Ausführliche Beschreibung

Gespeichert in:
Bibliografische Detailangaben
Hauptverfasser: Mustofa, Khoirul Fata
Format: Artigo
Sprache:Inglês
Veröffentlicht: Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo 2015-06-01
Schriftenreihe:Al-Ulum
Schlagworte:
Online-Zugang:http://journal.iaingorontalo.ac.id/index.php/au/article/view/295
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