Influence of Local Tax and Zakat Infaq Maslahah Through to Regional Income (Overview of New Trends in Sustainable Development)

Chablullah Wibisono, Indrayani and Iskandar Muda

International Journal of Financial Research, 2019, vol. 10, issue 4, 181-195

Abstract: Conditions Batam Island, Indonesia, economic growth declined from 5.4% in 2016, to under 2% percent in 2017, the disparity is difficult to increase revenue growth in Batam. It is necessary to look beyond the local revenues of local taxes, such as zakat and donation, to contribute to Maslahah through local revenue. Which research aimed at contributing to the Regional Income and Maslahah by using samples taken from the Department of Revenue at Batam City, Amil Zakat Agency (BAZ), Indonesia Religious Leader (MUI), Public Welfare with respondents 190. This study used software AMOS version 23 with Structural Equation Modeling (SEM). The result shows that the variable contribution of local taxes to regional variable income is a significant positive contribution to variable regional Infaq variable income is not notable positive. Tithe variable contribution towards regional variable pay is a significant positive contribution of the variable to variable Maslahah local tax is not significant positive contribution of geographical variables to variable Maslahah income is not a significant negative contribution to mutable Maslahah title variable is significantly positive, Infaq variable contribution towards Maslahah variable is significantly positive, regional changes in contributions by local income tax, donation, charity amounted to 55.2%, a shift Maslahah given by local tax contribution, Infaq, welfare, and regional income amounted to 53.6%. For the local contribution, Maslahah significant positive income to the charity and donation should be maximized not a tax.

Keywords: local tax; Infaq; Zakat; regional income; Maslahah (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:10:y:2019:i:4:p:181-195

DOI: 10.5430/ijfr.v10n4p181

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