Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk menguji dan menganalisis pengaruh religiusitas, aspek halal-haram, dan kesadaran hukum terhadap persepsi civitas academica perguruan tinggi negeri (ptn) di aceh mengenai implementasi pasal 192 undang-undang pemerintahan aceh (uupa) tentang zakat sebagai pengurang pajak penghasilan. penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. populasi penelitian adalah civitas academica ptn di aceh dengan jumlah sampel sebanyak 148 responden yang ditentukan melalui teknik convenience sampling. pengumpulan data dilakukan dengan menggunakan kuesioner skala likert. analisis data dilakukan dengan metode regresi linier berganda. hasil dari penelitian ini membuktikan bahwa secara parsial religiusitas berpengaruh signifikan terhadap persepsi zakat sebagai pengurang pajak penghasilan, sedangkan aspek halal-haram dan kesadaran hukum tidak berpengaruh signifikan. namun demikian, secara simultan ketiga variabel independen (religiusitas, aspek halal-haram, dan kesadaran hukum) berpengaruh signifikan terhadap persepsi civitas academica mengenai zakat sebagai pengurang pajak penghasilan. kata kunci: persepsi civitas academica, zakat, pajak penghasilan, religiusitas, aspek halal-haram, kesadaran hukum

ABSTRACT This study aims to examine and analyze the influence of religiosity, halal-haram considerations, and legal awareness on the perception of state university (PTN) academics in Aceh regarding the implementation of Article 192 of the Aceh Governance Law (UUPA), which regulates zakat as a deduction from income tax. A quantitative approach with a survey method was employed. The research population consisted of academics from state universities in Aceh, with a sample of 148 respondents selected through convenience sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple regression techniques. The findings reveal that religiosity has a significant partial effect on the perception of zakat as an income tax deduction, while halal-haram considerations and legal awareness do not show a significant effect. Nevertheless, when tested simultaneously, all three independent variables religiosity, halal-haram considerations, and legal awareness were found to significantly influence academic perceptions of zakat as an income tax deduction. Keywords: academic perception, zakat, income tax, religiosity, halal-haram considerations, legal awareness