Analysis of Evaluation and Reporting of Zakat Mal Tax Incentives at the Directorate General of Taxes (DGT)

Mhd Syukur Sihombing, Asmuni Asmuni, Isnaini Harahap

Abstract


This study aims to analyze the evaluation and reporting of zakat mal tax incentives at the Directorate General of Taxes (DGT). The problem in this study is how the implementation of monitoring, evaluation and reporting of mal zakat tax incentives is carried out by the Directorate General of Taxes and the problems arising from it. This type of research is a normative research with a juridical and analytical approach. The results of the study concluded that Zakat was not reported and evaluated by DGT, the perception of Zakat was not the main task and function of DGT and DGT did not have accurate data.


Keywords


Zakat mal tax incentives, DGT

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.363

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