Article Sidebar

Submitted
April 13, 2020
Accepted
April 30, 2020
Published
April 30, 2020
Download
PDF
Statistic
Read Counter : 153 Download : 214

Downloads

Download data is not yet available.

Main Article Content

Abstract

Nowadays a boarding house business or business is very much in demand by the community because the benefits of a boarding house business are very promising, especially in areas close to tertiary institutions because locations close to tertiary institutions have better prospects. It's just that often the boarding house owner forgets about his obligation to pay zakat and tax from the rental of his boarding house. This study aims to determine how the implementation and barriers to the implementation of zakat and boarding house tax in Bukit Harapan Village, Soreang District, Parepare City
This study uses a qualitative descriptive approach, and obtains data from primary and secondary data. Data collection techniques used are observation, interviews, and documentation. The data analysis technique used is qualitative data.
The results of this study indicate that the implementation of zakat and boarding house tax is that the boarding house owner has not fully issued the zakat and paid the boarding house tax because there are some obstacles that make the implementation not implemented properly.

Keywords

ImplemantasiZakatPajakRumas Kos

Article Details

How to Cite
Juwita, Hannani, & Wahidin. (2020). Implementasi Zakat dan Pajak Rumah Kos di Kelurahan Bukit Harapan Kecamatan Soreang Kota Parepare. BANCO: Jurnal Manajemen Dan Perbankan Syariah, 2(2), 17–27. https://doi.org/10.35905/banco.v1i2.1300
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Amiruddin, M. M. (2019a). SYAIBANI ECONOMIC THOUGHT ON AL-KASB. Rausyan Fikr: Jurnal Studi Ilmu Ushuluddin Dan Filsafat, 15(1), 85–111.
  2. Amiruddin, M. M. (2019b). WAQF CONFLICT RESOLUTION THROUGH MEDIATION (ISLAMIC AND BUGIS NORM PERSPECTIVE). Li Falah : Jurnal Studi Ekonomi Dan Bisnis Islam. https://doi.org/10.31332/lifalah.v4i1.1373
  3. Amiruddin, M. M., Amir, N., & Sari, R. M. (2020). Umrah Service Management PT. Zakiah Dina Tayyibah. Tadbir: Jurnal Manajemen Dakwah, 5(1), 65–74.
  4. Amiruddin, M. M., bin Sapa, N., & Syatar, A. (2020). UNCOVERING WASATHIYAH VALUES ON SHARIA BANKING. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 4(2), 15–28.
  5. Amiruddin, M. M., Ismail, M., & Hasim, H. (2019). REVIVING ECONOMIC THOUGHT BY MANNAN PERSPECTIVE. Rausyan Fikr: Jurnal Studi Ilmu Ushuluddin Dan Filsafat, 15(2), 353–378.
  6. Asmalia, S., Awaliah Kasri, R., & Ahsan, A. (2018). Exploring the Potential of Zakah for Supporting Realization of Sustainable Development Goals (SDGs) in Indonesia. International Journal of Zakat, 3(4). https://doi.org/10.37706/ijaz.v3i4.106
  7. Doktoralina, C. M., Bahari, Z., Hassan, S. A., Ismail, N. A., & Mardiyah, S. A. L. (2020). Hashtags as a way to expedite the zakat supply chain. Uncertain Supply Chain Management, 8(1). https://doi.org/10.5267/j.uscm.2019.7.004
  8. Hidayat, A., & Mukhlisin, M. (2020). Analisis Pertumbuhan Zakat Pada Aplikasi Zakat Online Dompet Dhuafa. Jurnal Ilmiah Ekonomi Islam, 6(3). https://doi.org/10.29040/jiei.v6i3.1435
  9. Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments: lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3). https://doi.org/10.1108/JIABR-08-2020-0258
  10. Majelis Ulama Indonesia. (2020). FATWA MAJELIS ULAMA INDONESIA Nomor: 23 Tahun 2020 Tentang PEMANFAATAN HARTA ZAKAT, INFAK, DAN SHADAQAH UNTUK PENANGGULANGAN WABAH COVID-19 DAN DAMPAKNYA. mui.or.id.
  11. Masse, R. A., Halidin, A., Amiruddin, M. M., & Marjuni, K. (2020). Supply Chain and Firm Performance with the Moderating Role of Leadership Dependency. International Journal of Supply Chain Management, 9(4), 470–477.
  12. Mawardi, I., Widiastuti, T., Al Mustofa, M. U., & Hakimi, F. (2023). Analyzing the impact of productive zakat on the welfare of zakat recipients. Journal of Islamic Accounting and Business Research, 14(1). https://doi.org/10.1108/JIABR-05-2021-0145
  13. Mubasirun, M. (2013). Distribusi Zakat Dan Pemberdayaan Ekonomi Umat. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 7(2), 493–512.
  14. Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2). https://doi.org/10.1108/JIABR-07-2017-0097
  15. Rosadi, A., & Athoillah, M. A. (2015). Distribusi zakat di Indonesia: antara sentralisasi dan desentralisasi. Ijtihad: Jurnal Wacana Hukum Islam Dan Kemanusiaan, 15(2), 237–256.
  16. Rozak, A., & Maulana, D. F. (2021). Zakat Bagi Pemilik Rumah Kos Dengan Pendekatan Qiyas Sebagai Metode Istinbat Hukum. Al Maqashidi, 4(2).
  17. Toriquddin, M. (2015). Pengelolaan zakat produktif: Perspektif maqasid al-syari’ah Ibnu’Asyur. UIN-Maliki Press.
  18. Wahyudi, M., Ahmi, A., & Herianingrum, S. (2022). Examining Trends, Themes and Social Structure of Zakat Literature: A Bibliometric Analysis. Global Journal Al-Thaqafah, 12(1). https://doi.org/10.7187/GJAT072022-3
  19. Widiastuti, T., Auwalin, I., Rani, L. N., & Ubaidillah Al Mustofa, M. (2021). A mediating effect of business growth on zakat empowerment program and mustahiq’s welfare. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1882039