đ
27 December 2022
DOI: 10.31942/ijmbs.v1i2.7703
Muzaki's Perception of Zakah Policy as Income Tax Deduction in Situbondo Regency
International Journal of Management, Business and Social Sciences
Universitas Wahid Hasyim
đ 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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Tanggal Publikasi
27 December 2022
Volume / Nomor / Tahun
Volume 1, Nomor 2, Tahun 2022
đ HOW TO CITE
Andini, Maulidha Ayu; Subagio, N. Ari; Mahardiyanto, Agus; Cholifah, Umi, "Muzaki's Perception of Zakah Policy as Income Tax Deduction in Situbondo Regency," International Journal of Management, Business and Social Sciences, vol. 1, no. 2, Dec. 2022.
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