Bayar Zakat Pendapatan Pulau Pinang. Among the most important as well as the need to eat, shelter and clothing, education is also very important because education can enhance the capabilities of the poor and needy recipients as well as the Muslim community in order to improve the factors of production out of mustahiq and become to muzzaki. What conclusion can be made to the role of the Board of Zakat Pulau Pinang (ZPP) for its contribution to education in Penang? Methods in implementing this writing, is to use secondary data and content analysis.
Therefore, this article aims to examine the appropriate recipients for the distribution of zakat in education. Research findings tell us that zakat distribution for educational purposes basically through pi sabilillah asnaf. However, the programs were implemented by the Penang Zakat Management in dissemination the education of the Muslim community is not only through asnaf pi sabilillah, but also through poor and needy asnaf, ghoramin and mualaf (conversion).
The synergy of tax and zakat regulation contained in the law of Republic Indonesia number 38 of 1999 on zakat management and number 17 of 2000 on income tax, can be seen as step forward in the integration of tax and zakat. The Muslim taxpayers’ knowlegde about the existance of this synergy is important for cultivating obidient behaviour that can affect taxpayer’s attitude in implementing tax compliance by making zakat as a deduction of taxable income.
This thesis disscusses the influences of tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. In this case, the author focuses on the direct and indirect influences between tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. This research was conducted on 178 respondents, which are KPP Pratama taxpayers of the City of Depok, by taking samples directly in the field, with the use of questionaires as a data collection tool.
Structural Equation Modeling (SEM) was used for data analysis, using the SPLS 2.0 program. The results showed that there is a direct influence of tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers. The results also indicated the indirect influence between tax knowledge, knowledge of zakat, and tax compliance attitude of muslim taxpayers.
