EFEKTIVITAS LEMBAGA AMIL ZAKAT (LAZ) SEBAGAI LEMBAGA PENDAYAGUNAAN ZAKAT PENGURANG PENGHASILAN KENA PAJAK (PKP) DITINJAU DARI PASAL 22 UNDANG-UNDANG NOMOR 23 TAHUN 2011 TENTANG PENGELOLAAN ZAKAT (Studi di Lazismu Kabupaten Mojokerto)

The purpose of this study was to analyze the effectiveness of the Amil Zakat Institution, namely Lazismu Mojokerto Regency as an institution for the utilization of taxable income deducting zakat. And to find out the implementation of muzakki with the policy of Article 22 of Law Number 23 of 2011 concerning Management of Zakat. This study uses a type of sociological legal research, and uses primary data sources by conducting field studies to the Lazismu office in Mojokerto Regency. Secondary data such as Proof of Zakat Deposit and Annual SPT 1770 S. As for tertiary legal materials such as the Large Indonesian Language Dictionary, Free Encyclopedia Wikipedia, transliteration and so on. Furthermore sampling is done by non probability sampling (non random sampling) form of purposive sampling. Data collection techniques used are observation (observation) and interviews. After the data is collected, the processing and analysis of data uses qualitative methods. The results of this study indicate that the effectiveness of Lazismu Mojokerto Regency when viewed from the theory of Soerjono Soekanto's legal effectiveness is ineffective. It can be seen that not all indicators or factors can be fulfilled. First, legal factors occur between the reality and the policies written in the legal norms. Second, law enforcement factors do not carry out their duties optimally, such as lack of socialization and cooperation with various parties concerned. Third, the supporting facilities or facilities are inadequate, namely the absence of service calculations, special training and insights on what conditions must be met, payment procedures and procedures for carrying out the reduction. Fourth, the factor of people who are more enthusiastic to pay Infaq and Sadaqah rather than paying zakat. Fifth, the cultural factors of the people of Mojokerto Regency do not yet have the habit of paying zakat to official institutions. Communities are more likely to pay zakat independently by directly giving to these 8 groups