Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia
<p>This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is used to evaluate which variables aff...
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Universitas Islam Negeri Sunan Gunung Djati Bandung
2015-08-01
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doaj-2787dcb1f53b430abffa165cdb98fdb22020-11-24T22:41:53ZengUniversitas Islam Negeri Sunan Gunung Djati BandungInternational Journal of Nusantara Islam2252-59042355-651X2015-08-013112010.15575/ijni.v3i1.133153Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, IndonesiaSri Nurhayati0Dodik Siswantoro1Universitas IndonesiaUniversitas Indonesia<p>This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is used to evaluate which variables affect the zakat preference. Samples are distributed to zakat institutions and the University in Aceh, Indonesia. Crosstab analysis can enrich the analysis of the paper. Very few people are aware of zakat as a tax deduction; however, the other permitted regulation of zakat as a taxable income deduction has not been approved by local government. In addition, only a few people have tax numbers that are used to claim overpaid tax (restitution). Surprisingly, motivation factor significantly affects zakat preference in a negative way. On the other hand, satisfaction factor is similar to Siswantoro and Nurhayati’s 2012 findings, which is negative and insignificant. Motivation factor is positive, but insignificant. </p>http://journal.uinsgd.ac.id/index.php/ijni/article/view/133ZakatTaxRestitutionAcehSEM |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Sri Nurhayati Dodik Siswantoro |
spellingShingle |
Sri Nurhayati Dodik Siswantoro Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia International Journal of Nusantara Islam Zakat Tax Restitution Aceh SEM |
author_facet |
Sri Nurhayati Dodik Siswantoro |
author_sort |
Sri Nurhayati |
title |
Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia |
title_short |
Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia |
title_full |
Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia |
title_fullStr |
Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia |
title_full_unstemmed |
Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia |
title_sort |
factors on zakat (tithe) preference as a tax deduction in aceh, indonesia |
publisher |
Universitas Islam Negeri Sunan Gunung Djati Bandung |
series |
International Journal of Nusantara Islam |
issn |
2252-5904 2355-651X |
publishDate |
2015-08-01 |
description |
<p>This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is used to evaluate which variables affect the zakat preference. Samples are distributed to zakat institutions and the University in Aceh, Indonesia. Crosstab analysis can enrich the analysis of the paper. Very few people are aware of zakat as a tax deduction; however, the other permitted regulation of zakat as a taxable income deduction has not been approved by local government. In addition, only a few people have tax numbers that are used to claim overpaid tax (restitution). Surprisingly, motivation factor significantly affects zakat preference in a negative way. On the other hand, satisfaction factor is similar to Siswantoro and Nurhayati’s 2012 findings, which is negative and insignificant. Motivation factor is positive, but insignificant. </p> |
topic |
Zakat Tax Restitution Aceh SEM |
url |
http://journal.uinsgd.ac.id/index.php/ijni/article/view/133 |
work_keys_str_mv |
AT srinurhayati factorsonzakattithepreferenceasataxdeductioninacehindonesia AT dodiksiswantoro factorsonzakattithepreferenceasataxdeductioninacehindonesia |
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1725700476182200320 |