PERSEPULUHAN SEBAGAI DASAR MEMPEROLEH CHARITABLE DEDUCTION: STUDI BANDING INDONESIA DAN AMERIKA SERIKAT

Abstract

With certain limitations, Christians in Indonesia can get a deduction from their taxable income by tithing according to their religious obligation. Such arrangement can also be found in the United States with more open arrangement. Therefore, this study will discuss the arrangement of tithing as the basis for obtaining charitable deduction in Indonesia and the United States. The method used in this study is a normative research with statute approach, conceptual approach, historical approach, and comparative approach. It was found that the regulation in Indonesia is not in accordance with the characteristics of Christian tithing. The regulation in the United States is more appropriate, so Christians can take advantage of the existing regulation.