Analisis Faktor-Faktor Yang Mempengaruhi Terwujudnya Pembayaran Zakat Sebagai Pengurang Pajak Penghasilan (Studi Masyarakat Kecamatan Pamijahan Dan Kecamatan Cibungbulang Kabupaten Bogor)

Rahayu Praditya, Citra (2022) Analisis Faktor-Faktor Yang Mempengaruhi Terwujudnya Pembayaran Zakat Sebagai Pengurang Pajak Penghasilan (Studi Masyarakat Kecamatan Pamijahan Dan Kecamatan Cibungbulang Kabupaten Bogor). Bachelor thesis, Institut Agama Islam Sahid Bogor.

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Abstract

The collection of zakat in Indonesia is considered to still have not received the appropriateness of the amount of zakat collected with the number of Indonesian Muslim communities. Calculations carried out by the National Zakat Agency (BAZNAS) show that Indonesia's zakat potential reaches Rp. 17.5 trillion every year. To achieve or exceed the potential of zakat per year has not yet been achieved optimally. This can be caused by: First, there is a lot of ignorance of the obligation to pay zakat. Some people in society know that the law of paying zakat is obligatory. Second, they are reluctant to pay zakat because of their miserly nature, so they feel no need to pay zakat. Third, the distribution of zakat is mostly done by the community directly to mustahiq. The purpose of this study is to determine the factors that influence the realization of zakat payments as a deduction for income tax. This research was conducted on taxpayers in Pamijahan and Cibungbulang districts, Bogor Regency, by taking a random sample, using a questionnaire as a data collection tool. This study found that there are six dominant factors that influence the realization of zakat payments as income tax deductions, especially for the people of Pamijahan District and Cibungbulang District, Bogor Regency. The six factors are Organizational Factor with 33.611% contribution, Reward factor contributing 11.684%, Faith factor contributing 7.586%, Self Satisfaction Factor contributing 6.261%, Altruism contributing 6.078% and Concern factor contributing 5.556. The total of the six percentages of variance or the contribution of each factor has a value of 70.776%, which means that these factors as a whole can answer the factors that affect the realization of zakat payments as income tax deductions, especially for the people of Pamijahan District and Cibungbulang District, Bogor Regency. And the remaining 29.224% is considered to have no effect on the realization of zakat payments as income tax deductions, especially for the people of Pamijahan District and Cibungbulang District, Bogor Regency. Keywords: Mal Zakat, Wealth Tax, Regulation

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