PROSIDING
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Oleh:
Dr. Ir. Chablullah Wibisono, MM
PROGRAM STUDI S1 Manajemen
FAKULTAS Ekonomi
Batam
2018
Application of Zakat as one source of revenue (PAD) cannot be equated with taxation and Retribution areas where charity should be treated specially in its management. Batam city has had regional Regulation No. 3 the Year 2009 on the Management of Zakat, To find out if this legislation is valid or not then do research with title effects "Local Taxes, Retribution, and Zakat Against Maslahah Through Local Revenue." In this study, the same sample set with the population (census method) of respondents who Obtained 195 respondents. Data analysis was performed using the Structural Equation Model (SEM). The software used for the structural analysis is AMOS 23 and from Arbuckle and for descriptive analysis using SPSS 23. Obtained From this study the following results:effect variable tax on income variable regions is Significantly positive, the effect of a variable levy on variable regional revenue was positively insignificant variable effects alms to the local income is Significantly positive, the impact of variable taxes to variable maslahah is positive, not significant, the effect of variable to variable maslahah Retribution is a significant positive effects of regional income variable to variable negative maslahah not substantial,levy a variable impact on the maslahah significant positive variable, multiple correlation square value changes in local revenue is the effect of taxes, fees and zakat amounting, various correlation square value changes in local income is the effect of: taxes, fees and zakat of 60.3 %, 39.7% the rest is the effect of other variables that have not been included in this study,maslahah change is the effect of Taxes, Levies, and Zakat, and Income at 55.7%, 44.3% the rest is the effect of other variables that have not been included in this study.So that the area Affects maslahah income for people in Batam City as the World Bandar Madani, it is Necessary to Make the charity as a see &
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