Analisis Perlakuan Zakat Dalam Perhitungan Pajak Penghasilan Orang Pribadi (WPOP) Pada Badan Amil Zakat Nasional (BAZNAS)

This study aims to analyze the treatment of zakat in the calculation of personal income tax. Zakat is a religious obligation in Islam which involves giving a portion of property to those who are entitled. In several countries with a majority Muslim population, the question of how zakat should be treated in calculating income taxes has emerged as an important issue. This study involves an analysis of existing policies and regulations related to the treatment of zakat in calculating individual income taxes. In this context, this study will evaluate whether zakat is recognized as a deduction or deduction from gross income before tax calculations or is it considered as a deduction after tax calculations. The economic and social implications of these two approaches will be analyzed to understand their impact on individual zakat payers and the tax system as a whole. The results of this study are expected to provide better insight into how the treatment of zakat in the calculation of income tax can influence people's incentives and compliance in paying zakat. In addition, this analysis can also assist the government and related institutions in designing policies that are more effective and fair in integrating religious and economic aspects in the tax system.