JURNAL
Oleh:
Prof. Dr. Ir. Chablullah Wibisono, MM
PROGRAM STUDI S3 Manajemen
FAKULTAS Ekonomi
Batam
2019
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