COUNSELING ABOUT ZAKAT AS A REDUCTION OF TAXABLE INCOME

Abstract

Zakat and taxes are two different obligations that must be carried out by Muslims in Indonesia. Zakat is a manifestation of obedience to religion, while taxes are obedience to the state. To reduce this double burden, the government enacted Law Number 23 of 2011 concerning Zakat Management which states that zakat paid can be deducted from taxable income. However, this law is not so popular that not many people take advantage of the ease of its impact. Most people do not understand well the existence of regulations that stipulate that the income zakat that has been paid can be a deduction from gross income in the calculation of income tax. The focus of this community service activity (PKM) is to provide understanding to the community about these provisions so that they can take into account zakat in determining taxable income, which will then indirectly reduce the taxes that must be paid. The stages in this PKM activity are: 1) Field research. 2) Preparation of activity plans, 3) Counselling, 4) Evaluation. The results of the activity indicate a change in participants' understanding of zakat as a deduction from taxable income, which can be seen from the indicators on the evaluation instrument. The outputs of this community service activity are: 1) publication in journals or proceedings with the aim that the topic of tax deduction zakat is more widely spread and known to the public; 2) the creation of a booklet about zakat as a tax deduction with a simple narration and attractive and easy-to-understand pictures. These two forms of output are expected to be able to help socialize so that the topic of tax deduction zakat is increasingly popular.