This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. A tool used to measure performance values in a comprehensive, coherent, measurable, and balanced was balanced scorecard (Kaplan and Norton, 1992). This research method was quantitative with survey technique. The research result showed that non-financial performance measures were consumer, learning and growth affect financial performance, but the research result showed that the performance of the internal business process did not affect financial performance. With a cause-effect relationship learning and growth affected the internal business process, and internal business process affected the customers. Information disclosure did not affect non-financial performance relationship towards financial performance. Theoretical implications gave the contribution to the management accounting literature. Practically, given the knowledge for manager related to communicating the strategy which was well formulated to either manager under it. Academically, it was hoped to be able to give insight and knowledge for further research.
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.
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