Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu

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date 2014-02-22 15:07:34
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internalnotes Hairunnizam Wahid, Sanep Ahmad & Mohd Ali Mohd Noor, 2005, Kesedaran Membayar Zakat Pendapatan di Malaysia, Prosiding Seminar Ekonomi dnn Kewangan Islam (SEKI 05): Pengukuhan dan Transformasi Ekonomi dan Kewangan Islam 2005, hlm. 265-274. Hasan Bahrom & Mohd Sahnaz Saidu, 2005, Kajian terhadap faktor yang mempengaruhi pembayaran zakat perniagaan di kalangan usahawan: kes kajian Terengganu. Jurnal Academia UiTM Terengganu: 291-296. Hamizul Abdul Hamid, 2008, Zakat Tangani Kemiskinan. Yayasan Basmi Kemiskinan. http://www.ybk.org.my/BERITA/2008/200801101.html/ Kamil Md.Idris, 2001, Kesan Persepsi Undang-Undang dan Penguatkuasaan Zakat Terhadap Gelagat Kepatuhan Zakat Pendapatan Gaji, Sintok: Universiti Utara Malaysia Kasipillai, J. & Shanmugam, B., 1997 , Taxation in Malaysia: Assessment Noncompliance and Investigation, Malaysia: Percetakan UPCAS Sdn. Bhd. Lokman Ismail, 2008, Zakat Wujud Kestabilan Sosio Ekonomi Ummah, Berita Harian, Mac 2008. Nik Mustapha Nik Hassan, 2007, Prinsip, Perakaunan dan Ekonomi Zakat: Kutipan Zakat Asas Keadilan Ekonomi. http://www.bharian.com.my/m/BHarian?Tuesday?Agama/20070320060317/Article/ Norsiah Ahmad, 2004,Sikap terhadap Cukai dari Perspektif Gender, Akademika 65 (Julai): 125-135. Sanep Ahmad, Hairunnizam Wahid & Adnan Mohamad, 2006, Penswastaan institusi zakat dan kesannya terhadap pembayaran secara formal di Malaysia, International Journal of Management Studies 13 (2): 175-196 Spicer, M. W. & Becker, L. A., 1980, Fiscal inequity tax evasion: An experimental approach, National Tax Journal 33(3):171-175 . Steven, S.1989, Measuring the effect of disability on labor force participation. Journal of Human Resources 24(3), pp 361-395. Syed Othman Alhabshi, 2009, Islam Menuntut Kecemerlangan dalam Perniagaan dan Keusahawanan.IKIM. Zaharah Salwati Baba, 2008, A Perception on Post Implementation of Self Assessment Tax System on Selected Companies in East Coast Malaysia, Tesis Sarjana, Sekolah Pengajian Siswazah, UPM Laporan Zakat 2007, Pusat Pungutan Zakat Wilayah Persekutuan Lembaga Hasil Dalam Negeri Malaysia (LHDN). http://www.hasil.org.my Income Tax Act 1967 (Act 53) Enakmen Kesalahan Jenayah Syariah (Takzir) Terengganu 2001 http ://www. ikim. gov. my/
originalfilename 2934-01-FH02-FPP-21-51157.pdf
person Dr.Syed Lutfi
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spelling 7472 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=7472 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 Restricted Document Article Journal application/pdf 17 Adobe Acrobat Pro DC 20 Paper Capture Plug-in 1.7 Dr.Syed Lutfi 2014-02-22 15:07:34 2934-01-FH02-FPP-21-51157.pdf UniSZA Private Access Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu JURNAL ISLAM DAN MASYARAKAT KONTEMPORARI Zakat is an obligation and must be collected by the state among the Muslim society. It is a dynamic method to solve economic problem of the needy and help to achieve development and harmonization of the economy of a certain country. On the other hand, tax is one of the sources of income to a country where the government charges in the form of income tax, sales ta)c, corporate tax and others. Entrepreneurs are a group of individuals who are considered as potential zakat payers and tax payers. This study seeks to investigate the perceptions on zakat and tax amongst 214 respondents (entrepreneurs) in Terengganu. The findings of the study discuss on, among others, entrepreneurs' priority whether to pay zakat or tax, comparison between their perceptions on the responsibilities of zakat and tax and compliance as well as their awareness towards zakat payment compared to tax payment. 3 97-113 Hairunnizam Wahid, Sanep Ahmad & Mohd Ali Mohd Noor, 2005, Kesedaran Membayar Zakat Pendapatan di Malaysia, Prosiding Seminar Ekonomi dnn Kewangan Islam (SEKI 05): Pengukuhan dan Transformasi Ekonomi dan Kewangan Islam 2005, hlm. 265-274. Hasan Bahrom & Mohd Sahnaz Saidu, 2005, Kajian terhadap faktor yang mempengaruhi pembayaran zakat perniagaan di kalangan usahawan: kes kajian Terengganu. Jurnal Academia UiTM Terengganu: 291-296. Hamizul Abdul Hamid, 2008, Zakat Tangani Kemiskinan. Yayasan Basmi Kemiskinan. http://www.ybk.org.my/BERITA/2008/200801101.html/ Kamil Md.Idris, 2001, Kesan Persepsi Undang-Undang dan Penguatkuasaan Zakat Terhadap Gelagat Kepatuhan Zakat Pendapatan Gaji, Sintok: Universiti Utara Malaysia Kasipillai, J. & Shanmugam, B., 1997 , Taxation in Malaysia: Assessment Noncompliance and Investigation, Malaysia: Percetakan UPCAS Sdn. Bhd. Lokman Ismail, 2008, Zakat Wujud Kestabilan Sosio Ekonomi Ummah, Berita Harian, Mac 2008. Nik Mustapha Nik Hassan, 2007, Prinsip, Perakaunan dan Ekonomi Zakat: Kutipan Zakat Asas Keadilan Ekonomi. http://www.bharian.com.my/m/BHarian?Tuesday?Agama/20070320060317/Article/ Norsiah Ahmad, 2004,Sikap terhadap Cukai dari Perspektif Gender, Akademika 65 (Julai): 125-135. Sanep Ahmad, Hairunnizam Wahid & Adnan Mohamad, 2006, Penswastaan institusi zakat dan kesannya terhadap pembayaran secara formal di Malaysia, International Journal of Management Studies 13 (2): 175-196 Spicer, M. W. & Becker, L. A., 1980, Fiscal inequity tax evasion: An experimental approach, National Tax Journal 33(3):171-175 . Steven, S.1989, Measuring the effect of disability on labor force participation. Journal of Human Resources 24(3), pp 361-395. Syed Othman Alhabshi, 2009, Islam Menuntut Kecemerlangan dalam Perniagaan dan Keusahawanan.IKIM. Zaharah Salwati Baba, 2008, A Perception on Post Implementation of Self Assessment Tax System on Selected Companies in East Coast Malaysia, Tesis Sarjana, Sekolah Pengajian Siswazah, UPM Laporan Zakat 2007, Pusat Pungutan Zakat Wilayah Persekutuan Lembaga Hasil Dalam Negeri Malaysia (LHDN). http://www.hasil.org.my Income Tax Act 1967 (Act 53) Enakmen Kesalahan Jenayah Syariah (Takzir) Terengganu 2001 http ://www. ikim. gov. my/
spellingShingle Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu
summary Zakat is an obligation and must be collected by the state among the Muslim society. It is a dynamic method to solve economic problem of the needy and help to achieve development and harmonization of the economy of a certain country. On the other hand, tax is one of the sources of income to a country where the government charges in the form of income tax, sales ta)c, corporate tax and others. Entrepreneurs are a group of individuals who are considered as potential zakat payers and tax payers. This study seeks to investigate the perceptions on zakat and tax amongst 214 respondents (entrepreneurs) in Terengganu. The findings of the study discuss on, among others, entrepreneurs' priority whether to pay zakat or tax, comparison between their perceptions on the responsibilities of zakat and tax and compliance as well as their awareness towards zakat payment compared to tax payment.
title Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu
title_full Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu
title_fullStr Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu
title_full_unstemmed Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu
title_short Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu
title_sort tanggapan usahawan terhadap zakat perniagaan berbanding cukai pendapatan perniagaan di terengganu