PERSEPSI MAHASISWA TERHADAP KEPATUHAN ZAKAT DAN PAJAK (Studi Kasus Pada Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya)

Abstract

The purpose of this research is to know the understanding of accounting students of the Faculty of Economics and Business University of Brawijaya about zakat and taxes, and students priorities as candidate muzakki and tax payers. The research method in this research is case with a descriptive method. Data were obtained by interviews and the documentation of ten informants. This research shows that basically the accounting students of the Faculty of Economics and Business University of Brawijaya more prioritize paying zakat than tax, because the religious law is precedence over the law created by human. Additionally, from the point of view of the students the process of distribution of zakat is viewed more transparent, and zakat rated more fair, because people that need helping must be priorities.

Key word: Perception, students, zakat and tax compliance