Manajemen Zakat Pasca Kebijakan Pemerintah Tentang Zakat Sebagai Pengurang Penghasilan Kena Pajak
Abstract: This research is
taken in order to analyze the implementation of zakat and tax policy in
Indonesia as well as to discuss management changes in zakah organization after
a new policy regulated in 2003 was implemented. The research is a field
research using the documentation, interviews, and literacy study as method to
obtain data. The data then will be analyzed using descriptive and interpretative
method. The subjects of the research are BAZIS of DIY Province and KPP Pratama
Yogyakarta as representative zakah and tax organization based on purposive
sampling method. The result shows that government policy has been applied in
the Zakah Administration Organization and Tax Services Office in accordance
with the regulations in the Act. Zakah management does not change after this
policy compared to before it presence. Although the amount of funds collected
decreases, the cause was from external factor, i.e. the splitting of the zakah
administration organization in DIY into the six organizations.
Keywords: Management, Zakah,
Tax, Policy
Penulis: Uzaifah
Kode Jurnal: jpperadabanislamdd100070
