The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance

Abstract

The purpose of this study was to analyze whether zakat as a deduction for income and self-awareness has a significant positive effect on individual taxpayer compliance (WPOP) in the areas of Jakarta, Bogor, Depok, Tangerang and Bekasi. The sample in this study was taken using convenience sampling, while the number of samples was 200 individual taxpayers. Data collection used a questionnaire and analyzed using multiple linear regression through the SPSS program. The results show that zakat as a deduction for income and self-awareness has a positive and significant effect on individual taxpayer compliance (WPOP).