Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia

Research Article

The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance

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  • @INPROCEEDINGS{10.4108/eai.26-9-2020.2302685,
        author={Islamiah  Kamil},
        title={The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance},
        proceedings={Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia},
        publisher={EAI},
        proceedings_a={ICETLAWBE},
        year={2020},
        month={12},
        keywords={zakat self-awareness individual taxpayer compliance},
        doi={10.4108/eai.26-9-2020.2302685}
    }
    
  • Islamiah Kamil
    Year: 2020
    The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance
    ICETLAWBE
    EAI
    DOI: 10.4108/eai.26-9-2020.2302685
Islamiah Kamil1,*
  • 1: Faculty of Business and Social Sciences, Universitas Dian Nusantara, Jakarta, Indonesia
*Contact email: islamiah.kamil@undira.ac.id

Abstract

The purpose of this study was to analyze whether zakat as a deduction for income and self-awareness has a significant positive effect on individual taxpayer compliance (WPOP) in the areas of Jakarta, Bogor, Depok, Tangerang and Bekasi. The sample in this study was taken using convenience sampling, while the number of samples was 200 individual taxpayers. Data collection used a questionnaire and analyzed using multiple linear regression through the SPSS program. The results show that zakat as a deduction for income and self-awareness has a positive and significant effect on individual taxpayer compliance (WPOP).