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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
2015-06-01
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| Series: | Al-Ulum |
| Subjects: | |
| Online Access: | http://journal.iaingorontalo.ac.id/index.php/au/article/view/295 |