PEMANFAATAN ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN BAGI WAJIB PAJAK DI PROVINSI SUMATERA SELATAN
The purpose of this study is to find out the use of Article 22 of Law No. 23 of 2011 concerning Management and Article 4 of Law No. 36 of 2008 concerning Tax Producing and constraints faced in the utilization of zakat as a deduction from income tax and efforts made to overcome these obstacles. This research was obtained from interviews and documentation and analyzed qualitatively. This type of research is library research.
From the analysis carried out, the implementation of zakat payment provisions as income tax deduction in accordance with applicable laws can be said to be not optimal. It can be seen that the number of taxpayers who use their rights in zakat facilities as a deduction from income tax until 2010 is still low. This shows that with the enactment of the Taxation Law and the Law on the Management of Zakat concerning zakat as deductible income tax does not affect the number of Taxpayers to make reports and pay zakat as a component in deducting income tax.
Keywords: Zakat, Taxes, Zakat As Deduction of Taxes.