THE INFLUENCE OF KNOWLEDGE ON TAXATION, KNOWLEDGE ON ZAKAT AND KNOWLEDGE ON ZAKAT & TAX INTEGRATION TOWARDS MUZAKKI AND TAX PAYER’S ATTITUDE IN PAYING ZAKAT AND INCOME TAX
Abstract
This study aims to analyze 1) the influence of knowledge on taxation towards muzakki and tax payer’s attitude in paying income tax and zakat, 2) the influence of knowledge on zakat towards muzakki and tax payer’s attitude in paying income tax and zakat and 3) knowledge on zakat & taxation integration towards muzakki and tax payer’s attitude in paying zakat and income tax.
The subject of this research was Civil Servant representatives from 29 Regional Working Units. The sampling method used in this research is purposive sampling. The data obtained from questionnaire. The data analysis used the descriptive statistics test, classical assumption test and hypothesis test. The calculation using SPSS v.15.
The result showed that; 1) the knowledge of zakat negatively influence the muzakki and tax payers attitude in paying zakat and tax, 2) the knowledge on tax positively influences the muzakki and tax payers attitude regarding on paying charity and tax, and the last, 3) zakat and knowledge on tax integration positively influences the muzakki and tax payers attitude regarding on paying zakat and tax.
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