Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia

Nurhayati, Sri; Siswantoro, Dodik

doi:10.15575/ijni.v3i1.133

Cited by 10 publications

(22 citation statements)

References 7 publications

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“…This condition may be caused by the complexity involved in tax claims and insignificant benefits when compared to effort and return. 59 At the applicative level of government regulation, it has not been fully implemented, as a number of factors behind it. First, there is still a debate among scholars related to the integration of zakat and taxes.…”

Section: Re-formulation Of Zakat As Tax Reductionmentioning

confidence: 99%

“…60 There is a big differences between zakat as a taxable income deduction and zakat as a tax deduction. 61 If zakat is treated as a deduction from taxable income, there will be a light effect on the final amount paid. However, if the zakat is treated as a tax deduction, it will affect the total final amount for the zakat payer significantly.…”

Section: Re-formulation Of Zakat As Tax Reductionmentioning

confidence: 99%

“…This means that the respondents assume that it is more effective to pay zakat directly. 74 The government must be able to integrate well between zakat and tax. 75 This is an effort to optimize the utilization of zakat and taxes for Indonesia's development.…”

Section: Re-formulation Of Zakat As Tax Reductionmentioning

confidence: 99%

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Re-formulation zakat system as tax reduction in Indonesia

Djatmiko¹

2019

Indonesian J. Islam Muslim Soc.

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Zakat is one of the Islamic financial instruments which is obligatory for every Muslim whose earnings reach the prescribed amount (nishab). On the other hand taxes must still be paid as an obligation of every citizen. Under the law, it is stated that zakat can be a deduction from taxable income. The aim of this research is to offer a more advanced concept, namely zakat can be a deduction from income tax. The technique used in this research is content analysis on the literatures discussing about zakat and tax in Islam. The results of this study suggest that zakat as a deduction from income tax has a greater impact than zakat as merely a deduction from taxable income. Zakat as a deduction from income tax will increase the impact of zakat in a larger economy. Zakat merupakan salah satu instrument keuangan Islam yang wajib ditunaikan oleh setiap umat muslim yang pendapatannya telah memenuhi jumlah yang ditentukan (nisab). Sedangkan, di sisi lain pajak harus tetap dibayarkan sebagai suatu kewajiban dari setiap warga Negara. Berdasarkan undang-undang, disebutkan bahwa zakat dapat menjadi pengurang penghasilan kena pajak. Tujuan penelitian ini ialah untuk menawarkan suatu suatu konsep yang lebih maju yaitu zakat dapat sebagai pengurang pajak penghasilan. Teknik analisis yang digunakan ialah analisis isi terhadap literatur-literatur terkait zakat dan pajak dalam Islam. Hasil penelitian menunjukkan bahwa zakat sebagai pengurang pajak penghasilan memiliki dampak lebih besar daripada jika zakat hanya sebagai pengurang penghasilan kena pajak. Zakat sebagai pengurang pajak penghasilan akan meningkatkan dampak zakat di dalam perekonomian yang lebih besar

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Section: Re-formulation Of Zakat As Tax Reductionmentioning

confidence: 99%

Section: Re-formulation Of Zakat As Tax Reductionmentioning

confidence: 99%

See 1 more Smart Citation

Re-formulation zakat system as tax reduction in Indonesia

Djatmiko¹

2019

Indonesian J. Islam Muslim Soc.

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“…Testing on the relationship between motivation and perceptions about tax and zakat system, the level of motivation's coefficient of 0.115 with a significance of 0.057, meaning that there is no significant relationship and influence each other between the two variables. Nurhayati and Siswantoro (2015) stated that basically motivation does not have a significant effect on the perception toward tax through zakat system. This is because zakat is positioned as a tax cutter which has an impact on reducing government revenue.…”

Section: Structural Equation Modelling (Sem) Testmentioning

confidence: 99%

Zakat as Tax Reduction: Study of Muslim Community Perception in Indonesia and Malaysia

Hafidh

Johari

Sholeh

et al. 2021

JEBIS

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This study aims to examine the model adopted based on Muslim consumer perceptions of taxes through the zakat system. This research uses three stages of comprehensive technical analysis through demographic depiction of respondents based on distribution frequently, then tests the adopted factors using Exploratory Factor Analysis (EFA) to select and determine the number of factors and related items. In the final stage, data analysis is carried out in the form of the modeling technique using Structure Equations Model (SEM) to test the quality of the models and hypotheses produced. 152 respondents were collected who were sampled in this study, the majority of respondents are 77 Malaysian citizens and 75 Indonesian residents. At the testing stage of the model through the Structural Equation Model (SEM), based on the results of the formation factors in the test, it can be said that only the knowledge about tax, religious, and service variables have an impact on perception toward through zakat system positively and significantly, but through testing the serviceability of a model results in a determinant coefficient of 0.668, which it was relatively strong to explaining independent variable.

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“…Many factors may cause why Muslims do not pay zakat. However, zakat is one of the five pillars of Islam which must be conducted by a Muslim or otherwise they are not classified as Muslim (Nurhayati & Siswantoro, 2015a).…”

Section: Introductionmentioning

confidence: 99%

Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia

Siswantoro

Nurzaman

Nurhayati

et al. 2021

IJIBEC

Self Cite

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The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.

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Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia

Cited by 10 publications

References 7 publications

Re-formulation zakat system as tax reduction in Indonesia

Re-formulation zakat system as tax reduction in Indonesia

Zakat as Tax Reduction: Study of Muslim Community Perception in Indonesia and Malaysia

Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia

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