Abstract:Al-Khums is a tax that highlighted as a contributor to the economic growth of the country. Objectively, al-Khums is obligatory for the citizen to maintain the sustainable development of the country. This article used the qualitative method. Thus, the tax collection practiced by the government provides for tax deductions for individuals who are already qualified. Nevertheless, according to the national presentation budget, the existing taxes cannot cover the strength of the national expenditure. In this situati… Show more
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