PAJAK PENGHASILAN DAN ZAKAT PENGHASILAN

Abstract

To finance state management, such as paying employees, maintaining people's health,
maintaining government buildings, the government needs funds. One source of funds for the
government is tax. One of the taxes collected by the government is Income Tax. Every person
who has a certain amount of income, is required to set aside a portion of his income to pay
income tax. In Islam, to its adherents, it is subject to the obligation to pay zakat. Zakat is a
property that must be issued by a Muslim or business entity to be given to those who are entitled
to receive it in accordance with Islamic law. One of the things related to zakat, is income. All
forms of income must be paid zakat. To ease the burden of collecting income tax and zakat
income, the government issued a regulation that recognizes income zakat payments can reduce
taxable income, which in turn reduces the amount of income tax that must be paid