This research is taken in order to analyze the implementation of zakat and tax policy in Indonesia as well as to discuss management changes in zakah organization after a new policy regulated in 2003 was implemented. The research is a field research using the documentation, interviews, and literacy study as method to obtain data. The data then will be analyzed using descriptive and interpretative method. The subjects of the research are BAZIS of DIY Province and KPP Pratama Yogyakarta as representative zakah and tax organization based on purposive sampling method. The result shows that government policy has been applied in the Zakah Administration Organization and Tax Services Office in accordance with the regulations in the Act. Zakah management does not change after this policy compared to before it presence. Although the amount of funds collected decreases, the cause was from external factor, i.e. the splitting of the zakah administration organization in DIY into the six organizations.
Uzaifah, U. (2016). Manajemen Zakat Pasca Kebijakan Pemerintah Tentang Zakat Sebagai Pengurang Penghasilan Kena Pajak. La_Riba, 4(1), 47–70. https://doi.org/10.20885/lariba.vol4.iss1.art4