Journal of Economics, Business, and Accountancy Ventura Vol. 23 No.

3, December 2020 - March 2021, pages 426 – 440

A Critical Review of Zakat as Tax Deduction:

An Indonesia-Malaysia Comparative Study

Eha Nugraha*, Veranda Aga Refmasari, Alif Ilham Akbar F

STIE Al-Madani, Bandar Lampung, Lampung, Indonesia

ARTICLE INFO ABSTRACT

Article history: This idea originated from the speech of the Minister of Finance at the 2nd Annual
Received 4 February 2021 Conference of Islamic Finance in 2017 on the management of zakat and taxes. This
Revised 30 March 2021 paper critically discusses the regulation of income tax and zakat income in Indonesia
Accepted 31 March 2021 and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on
personal income tax reporting with personal income tax in Malaysia. This study used
JEL Classification: a research design that adopts the Plomp & Nieveen’s (2007) development model with
H24, P24 adjustments, by collecting data through document studies, literature studies, and in-
depth interviews with zakat and tax practitioners. The results of the discussion show
Key words: that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also
Zakat, tax, comparison, tax deduction. does not yet have a national standard for zakat calculation.The theoretical implication
based on the results of the discussion shows that there is no significant reduction in
DOI: personal income tax payable because zakat is recognized as an “expense” not as a “tax
10.14414/jebav.v23i3.2481 deduction” so that the tax burden is borne by the WPOP is still high. The Indonesian
government needs to consider a policy of recognizing zakat as a tax credit to ease the
double burden borne by the WPOP. The government also needs to consider a single
standard of calculating income zakat as well as calculating income tax.

ABSTRAK
Gagasan ini berawal dari pidato Menteri Keuangan pada 2nd Annual Islamic Finance
Conference tahun 2017 tentang pengelolaan zakat dan pajak. Makalah ini secara kritis
membahas tentang regulasi pajak penghasilan dan zakat di Indonesia dan Malaysia.
Selanjutnya, makalah ini bertujuan untuk membandingkan perlakuan zakat pada pajak
penghasilan terutang WPOP di Indonesia dan Malaysia. Metode penelitian yang
digunakan adalah Design Research yang mengadopsi model pengembangan Plomp dan
Nieveen (Plomp & Nieveen, 2007) dengan penyesuaian melalui studi dokumen, studi
literasi, dan wawancara dengan praktisi zakat dan perpajakan. Hasil diskusi menun-
jukkan bahwa Indonesia belum menerapkan zakat sebagai pengurang pajak seperti Ma-
laysia. Indonesia juga belum memiliki standar nasional penghitungan zakat. Implikasi
teoritis berdasarkan hasil pembahasan menunjukkan bahwa tidak terdapat penurunan
yang signifikan pada pajak penghasilan orang pribadi terutang karena zakat diakui
sebagai “biaya” bukan sebagai “pengurang pajak” sehingga beban pajak yang
ditanggung oleh WPOP masih tinggi. Pemerintah Indonesia perlu mempertimbangkan
kebijakan pengakuan zakat sebagai pengurang pajak langsung untuk meringankan
beban ganda yang ditanggung oleh WPOP. Pemerintah juga perlu merancang satu
standar tunggal perhitungan zakat penghasilan seperti halnya pada perhitungan pajak
penghasilan.

1. INTRODUCTION (Sustainable Development Goals). This target can be

This critical review was derived from the speech of achieved through poverty alleviation programs and
the Minister of Finance at the 2nd Annual Islamic economic inequality so that it needs a better tax
Finance Conference in Yogyakarta on Wednesday, management development.
August 23, 2017 (www.djppr.kemenkeu.go.id). In fact, it is absorbed only less than one percent,
According to the Minister of Finance, zakat is one of compared to the high expectation of the Indonesia
the Islamic financial instruments that can help government towards the receipts of the state
achieve the sustainable development target in 2030 through the tax sector (www.pajak.go.id) and the

* Corresponding author, email address: [email protected]

426
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

potential for zakat (Hafidhudhin, 2013). This expenditures (Mardiasmo, 2016). When viewed
evidence becomes the basis for research. The from a tax economic perspective, it can also mean
implementation of zakat management, which refers the transfer of a number of private assets into public
to tax management, certainly requires a variety of assets controlled and managed by the state so that
studies or more detailed studies. And, this should be the state has economic resources for the welfare of
done through research that is conducted empirically the people. From a legal perspective, citizens are
for getting a comprehensive analysis both bound by regulations and laws that must be adhered
theoretically and empirically. Zakat and tax to. As one of the instruments in state revenue, taxes
obligations, in addition to having similarities, also have several inherent characters that are mandatory
have differences so that it needs further and coercive, receive no direct rewards or benefits
investigation related to the treatment of both. from tax payments, and are strictly regulated by
Both tax and zakat can be considered obligatory. regulations in the form of other laws and
Tax is a citizen's obligation to a country whose regulations.
counter-terrorism is not direct while zakat is the The word zakat has several conceptual
obligatory giving of certain assets based on a certain meanings. First of all, zakat is derived from the word
nature, size and class so that substantively zakat has zaka which means to grow, blessing, and good
an important position in Islam. Indonesia and (Qardawi, 2000). Secondly, the Maaliki, Hambali,
Malaysia as countries with a majority of Muslim and Shaykh agreed that zakat is a special expenditure
population, it can make zakat an important position on special assets with a certain nishab for mustahik
so that regulation is needed for the management of determined by sharia (Al-Zuhaily, 2000). Mustahik is
zakat. a group of people entitled to zakat consisting of the
The function of voting on taxes is carried out by poor, the zakat manager, the converts, to free slaves,
the state through the Directorate General of and those who are in debt (Al-Quran, 2018).
Taxation. Tax funds are then distributed through Therefore, zakat has to do with the activities related
physical and non-physical work and development to the thing to grow, of blessing, and being good
programs. On zakat, the function of voting can be with the group of people consisting of the poor and
done directly by obligatory zakat to then be zakat manager, the converts, to free slaves, and
distributed alone to asnaf or can be through zakat those who are in debt.
management organization. As with taxes, zakat also has economic, societal,
Malaysia, is one of the countries in Asia that and worship functions (Wajdi, 2008). In Islam, the
bears a resemblance to Indonesia such as religion, economic function of zakat is considered an effective
Malay race, language, customs, and culture. In the transfer tool from the party that has excess wealth to
development of sharia economics, especially in the the deprived. Zakat serves as a social tool in terms of
application of zakat obligations, Malaysia has allaying inequalities and welfare gaps in society.
implemented zakat obligations as a direct tax Zakat as a function of worship because it is one of the
deduction, while Indonesia has only limited to obligations in the pillars of Islam.
reducing gross income. It became interesting to be
reviewed further. How to apply zakat and tax Indonesia-Malaysia Taxation System Overview
regulations that provide guarantees of ease for Indonesia implements a self-assessment system,
taxpayers and zakat payer. The relationship which provides flexibility for taxpayers to calculate,
between zakat and tax needs to be reviewed in a pay and self-report the amount of income tax owed
critical review of zakat as a tax deduction by each fiscal period. But the state still levies taxes on
conducting a comparative study between Indonesia wealth, taxes on land and buildings, taxes on gifts,
and Malaysia. local taxes, and others, so that almost none of the
objects are taxed. With various regulations that
2. THEORETICAL FRAMEWORK AND must be met by taxpayers with a tax system adopted
HYPOTHESES by Indonesia, it requires Indonesian taxpayers to
The tax is a citizen's contribution to the state by have awareness of paying high taxes (tax
receiving indirect benefits in the form of public consciousness) and strong tax compliance. A tax
facilities and services such as health, education, object is a form of event or circumstances on which
social, environmental, and others. Tax is as the the subject of tax is subject to the obligation to pay
people’s obligation whose nature can be imposed on taxes under Law No. 17/2000 on Income Tax. The
state coffers under the law without counter Object of Income Tax in Indonesia refers to the
presentations utilized to finance state public General Provisions of Taxation and applies

427
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426 – 440

progressive tax rates. The Income Tax Rate of Article also adheres to the self-assessment system. Malaysia
21 Personal in accordance with article 17 is 5% to collects taxes on business or professional income,
30%. payroll, dividends, interest, discounts, leases,
Overall the tax laws in Malaysia are quite royalties, premiums, annuities, and others. Malaysia
friendly. Malaysia does not collect taxes on wealth, implements a progressive income tax rate of
land taxes, taxes on gifts or state taxes. These between 0% and 30% according to the income
conditions create a simple tax system, easy to earned after deducting the specified deduction fee
administer and encourages the entry of foreign list.
investors into Malaysia. Like Indonesia, Malaysia

Table 1. Indonesia-Malaysia Tax Management Comparison

Difference Indonesia Malaysia
1. Law No. 36 of 2008
1. Income Tax Act of 1967
2. Regulation of the Director General
Regulation 2. Income Law on oil and gas in 1967
of Taxation No. PER-16/PJ/2016
3. 1976 land and building benefit law
on Non-Taxable Income Rate.
Tax Management Directorate General of Taxation Domestic Results Institute under the
Organization under the Minister of Finance supervision of the ministry of finance
Income Taxation Policy World-wide income territorial income
Domestic tax subjects : being in Domestic tax subjects : being in United
United > 183 days in 12 months > 181 days
Status of Residence
Foreign tax subjects : being in United Foreign tax subjects : being in United <
< 183 days in 12 months 181 days
for domestic taxpayers:
for domestic taxpayers: Progressive
Progressive rates between 5% and
rates between 0 % and 30%
Personal Income Taxes 30%
overseas taxpayers: overseas taxpayers:
20% of gross income 30 % of gross income
Non-Taxable Income, Office
For 2019 there are 21 types of
expenses, Pension expenses, dues
Cost Reduction individual pieces described in detail
paid by the Taxpayer (health, old
by LHDN
day insurance, health)
In addition to upfront taxes, tax credits
Only article 25 or overseas fiscal tax are also charged on income less than
Tax Credits
payable in advance RM 35,000 with a total rebate of
RM.800 and zakat (fitrah and income)
Resource: www.pajak.go.id and www.hasil.gov.my. Data processed.

Indonesia – Malaysia Zakat Management System managed by private parties in the form of Amil Zakat
Overview Institute (LAZ) and the government in the form of
In the Malaysian zakat management system, each Regional Zakat Agency (BAZDA)/Badan Amil Zakat
state has the full right and authority to administer Nasional (BAZNAS). LAZ/LAZIS and
zakat. Each state has a zakat organization in the BAZDA/BAZNAS play a role in collecting,
form of a private company managing the zakat and distributing, and utilizing zakat, infaq and shodaqoh in
BaitulMaal or Zakat Committee under the power of accordance with religious provision. However, there
the Islamic State Religious Assembly with their own are no institutions that act as regulators and
policy, objectives, and functions. Zakat collection is supervisors, thus it impresses a competition in the
done by a private company under MAI while the collection of zakat funds. The example is that they are
distribution is done by Bai-tulMaal. But, not all states aiming at each other the same Muzakki and
have both institutions, some states have only one. distributing funds by conducting similar work
In Indonesia—based on Regulations of the programs between LAZ/ LAZIS and BAZDA
Director General of Taxation No. 5 of 2019—zakat is /BAZNAS.

428
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

Table 2. Comparison of Indonesian – Malaysian Zakat Management

Difference Indonesia Malaysia
Each state has its own regulations. There
Law No. 38 of 1999 was repealed and
Regulation are no regulations related to zakat
replaced with Law No. 23 of 2011
management that are national.
Amil Zakat Regional / National Generally the organizing of zakat under
Agency (BAZDA/BAZNAS) and Amil the Majelis Agama Islam and
Zakat Management
Zakat Institute (LAZ/LAZIS) in AdatIstiadatMelayau (MAIAIM) except
Organization
accordance with PerDirJenPajak No. Kedah under the Position of Power of
05 of 2019 Zakat (Wira, 2019)
In accordance with article 4 of Law The types of zakat collected and
Object No. 23 of 2011 on Zakat Management, administered vary depending on state
namely zakat mall and zakat fitrah regulations
There are no penalties for individuals There are penalties in the form of fines
Penalties who do not pay zakat. Only sanctions (RM. 1,000 to 5,000) and imprisonment
for zakat-free organizations (6 to 36 months)
The raising of funds is carried out by the
Conducted by each OPZ either
Zakat Levy Center (PPZ) and
managed by the government
distribution is carried out by the baitul
(BAZDA/BAZNAS) or (LAZ/LAZIS.
Fund Collection and mall institution. If the state only has one
BAZNAS is an institution authorized
Distribution of the zakat management institutions
to perform zakat management duties
(e.g. PPZ/baitul mal only), then the
nationally (Law No. 23 of 2011 article
collection and distribution is carried out
6)
by the institution.
As a Deduction of Gross Income in
accordance with Regulation of the As a tax credit
Treatment to Taxes
Director General of Taxes No. 05 of (http://www.hasil.gov.my)
2019 Article 1 paragraph 3
Source: processed data

Zakat as a Tax deduction beginning of the Islamic period and exploring these
Zakat is still considered less important than the tax issues in the context of Malaysia. The rare empirical
in most Muslims’ perception. Zakat raising in study related to zakat, especially on the efficiency of
Malaysia is still far behind compared to tax institutions in managing zakat, is the reason for the
fundraisers by the Ministry of Home Affairs research. The research successfully confirmed the
(Sapingi, 2011). Canggih, Fikriyah, & Yasin (2017) identification of the appropriate methods for
found the realization of zakat receipts only evaluating the efficiency and governance of zakat
amounted to 1 percent of the total potential of zakat institutions. This identification is important because
receipts in Indonesia despite an increase in the it has an impact on the Islamic financial system to
potential of zakat receipts every year throughout achieve socio-economic justice through proper
2011-2015. The poor implementation of zakat in distribution of wealth. The result shows that zakat is
Muslim countries is due to the limitations in very different from the tax system.
achieving the success of the noble zakat goal (Bakar There are some factors affecting people’s zakat
& Rahman, 2007). Qardawi (2000) argued that zakat compliance. Ahmad, Nor, & Daud (2011) conducted
was not a substitute for tax. empirical examination of the implementation of
Studies on zakat and taxes have been widely zakat compliance model for zakat management
conducted by several researchers viewed from organization (OPZ) based on the development of tax
various perspectives. Bakar & Rahman (2007) compliance model using case studies in Aceh
compare and distinguish zakat and taxation, Province. The results showed that zakat compliance
especially on legal, economic, social, ethical and model can be established based on tax compliance
spiritual aspects. They examine issues related to the model. Aceh's case study also shows that individual
implementation of zakat in modern times by zakat compliance is not significantly influenced by
reviewing the practice of zakat and taxation at the zakat law alone, but by demographic factors (gender

429
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426 – 440

and age), reference group, education, and increase in zakat receipts is only 1 percent of the total
perception of the tax system. Awang & Mokhtar potential zakat. The cause of the gap between
(2011) tried to technically compare between business potential and realization is thought to be because the
zakat and taxation. The results of the research show majority of Muslims in Indonesia prefer to pay and
that the assessment of zakat business is based on the distribute zakat directly to mustahik. Ma’mun (2017)
information contained in the financial position investigated the effect of zakat on state revenues if
report, while the assessment for taxation is based on zakat is managed by the state. The results showed
the company's comprehensive income report. that equal management between zakat and tax is
Nurhayati & Siswantoro (2015) analyzed variables needed. Last, Saada & Foori (2020), confirm the
that affect zakat preferences as a tax deduction. The perception of Muslims in Malaysia about zakat, and
test results showed that satisfaction, trust, and provide evidence of the practice of zakat and taxes in
motivation had a significant and positive effect on Malaysia by identifying reasons for Muslims who
zakat preferences as a tax deduction. The results also are reluctant to pay zakat. Research results show that
showed that awareness of zakat as a reduction in respondents feel that zakat should be an important
taxes and zakat as a deduction for taxable income is element of fiscal policy.
still low.
Other researhers also conducted studies on 3. RESEARCH METHOD
zakat. Setianingrum, Madjid, & Asaari (2016) strived This is a qualitative research that aims to develop a
to understand the definition of zakat as a tax credit, regulation in the field of taxation and zakat as a
the role of zakat as a tax credit against the increase in solution to the problem in harmonizing the
development funds. They also describe zakat as a tax implementation of the two obligations which
credit that can provide multiplier effect for the currently applies in Indonesia. The study used a
strength and integrity of Indonesia. This research qualitative approach with literacy studies.
confirms that the way to align zakat into the tax The data were collected by virtual case
system is to recognize zakat payment as a tax simulation, interview, and documentation / literacy
deduction/ tax credit, so that zakat seems to be studies. The technique adopted the technique by
likened to tax payment. Thus, at the end of the year Miles and Huberman (2009). It is the development
the taxpayer can calculate zakat while calculating the model of Plomp and Nieveen (2007) with
tax to be paid. Zakat is a tax credit that can directly adjustments. The Plomp model is widely applied to
reduce the amount of tax imposed. educational product development models such as
Tax credits are a direct deduction of taxes paid textbooks, teaching methods, and others. This study
by the taxpayer. Canggih et al. (2017) measure the seeks to develop a model for measuring zakat on
potential and realization of zakat receipts in taxes so that the stages in the Plomp and Nieveen
Indonesia. The results showed that the potential for Model study are appropriately to be adapted. The
zakat receipts has increased during the period 2011- Plomp model in this study goes through nine (9)
2015. However, this potential increase has not been stages which can be seen in Figure 1.
matched by an increase in real zakat receipts. The

Virtual Small Field Final Results

General Conceptual Revision Studies
Case Group Test Revision and
Observation Analysis 1 Documentation
Simulation Testing Review 2 Dissemination

Figure 1. Research Design

4. DATA ANALYSIS AND DISCUSSION conditions and are distributed to certain categories
Zakat is one of the pillars of Islam which is obligatory of recipients (Adnan & Barizah, 2009). The Hambali,
for every Muslim with certain conditions. Zakat Syafii, Maliki, and Hanafi agree on certain
means growing, developing, holy, and praiseworthy conditions relating to the time of ownership, the
(Qardawi, 2000). BAZNAS defines zakat as certain amount, and the source of the assets that are zoned
assets that are issued to 8 asnaf if they have reached (Al-Zuhaily, 2000). The main purpose of zakat is to
certain conditions according to Islamic religious achieve socio-economic justice (Norazlina &
rules (baznas.go.id). The Malaysia Accounting Rahman, 2011) by providing an equal and
Standards Board (MASB) defines zakat as a trustworthy distribution of wealth (Saada & Foori,
mandatory contribution that is valued based on 2020).
certain assets owned by a Muslim that meet certain

430
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

Tax or in Arabic is called "Adh-Dhariibah" which On the whole, the tax laws in Malaysia are quite
means levies collected from the people by tax friendly. Malaysia does not collect tax on property,
collectors (Ridwan, 2014). Arpandi (Lecturer of UIN tax on land, tax on gifts, or state tax. This condition
Raden Intan Bandar Lampung, MUI Board of creates a tax system that is simple, easy to
Lampung, Chairperson of the Al-Kautsar Lampung administer, and encourages foreign investors to
Amil Zakat Institute, and ulama) in an in-depth enter Malaysia. Malaysia adheres to a self-
interview on Wednesday, August 26, 2020, at 08.30 assessment system.
s.d. 09.30 WIB, argued that there is no tax for This condition is different from the tax
Muslims, only zakat. However, the times have regulations in Indonesia. Even though Indonesia
resulted in changes to zakat. From the jumhur of applies a similar taxation system, this country still
scholars, there is no solid basis for either the Al- collects taxes on wealth, taxes on land and buildings,
Qur'an and no hadith which states that there is tax taxes on gifts, local taxes, and others. Almost none
payment. But in line with the needs of the state at of the objects are taxed. Based on PMK No.
this time, taxes are allowed in the context of the 101/PMK.010/2016 Non-Taxable Income for
country being considered an emergency, so the state Indonesian personal income tax includes PTKP for
requires its people to pay taxes. However, if it is individual taxpayers, for additional married
fulfilled, the state does not oblige its people to pay taxpayers, for wives' income combined with
taxes. In addition, there is one condition, namely Al- husbands, and for each additional dependency, a
adan, which means that the state must be honest and maximum of three people.
fair in collecting taxes from the people. The calculation formula for personal income
In the Islamic view, initially, there was no tax. tax in Indonesia can be done by calculating the
Jumhur ulama also said there was no term tax. Yusuf amount of regular and irregular income before
Al-Qardawi also agrees that zakat and taxes are deducting the expenses that must be maintained to
different. Taxes or zisyah during the time of Rosulull earn income such as office fees, pension
were levied on non-Muslim residents living in fees/pension plan, as well as zakat and religious
Muslim government-controlled areas as a form of donations. The number of cost deduction items only
“tribute” to be paid by non-Muslims because they consists of the payment of health, accident, and life
were given the opportunity to live safely in the area. insurance benefits or benefits; in-kind or enjoyment
Islamic government at that time only collected zakat in the form of received non-money facilities; pension
for Muslims, and zishah for non-Muslims. There fees, zakat, or other religious donations, as well as
were hardly any Muslims who paid taxes at that scholarships. It appears in the formula that zakat is
time because taxes were only paid by non-Muslims. recognized as a deductible expense.
The new state levies taxes when the state is in a state In the Malaysian individual income tax
of emergency. If the condition of the country is safe calculation formula, income tax is calculated by both
again and the need for funds to finance emergency business income and non-business income. The total
conditions has been met, then the collection of taxes income from the business and outside the business
on Muslim citizens will be stopped. is then reduced by expenses in the form of
James & Nobes (2003) define taxes as donations, prize money to the state/ kingdom/
mandatory levies made by public authorities that do permitted entities plus personal expenses and
not receive any direct compensation. This is in line others. Personal expenses as a reduction in gross
with Law no. 6 of 1983 article 1 (paragraph 1) income on Malaysia's tax calculations are more than
concerning General Provisions and Tax Procedures, Indonesia's.
which was amended the last time by Law of the Statistical data for 2018 (Statistical Yearbook of
Republic of Indonesia No. 16 of 2009. Taxes based on Indonesia 2019) shows the total population of
law are defined as compulsory contributions to the Indonesia has reached 265,015,300 with a full-time
state that are owed by individuals or entities that are population of 124,004,950 people (www.bps.go.id).
compelling under the law, without receiving direct If it is assumed that 87 percent (katadata.co.id) is the
compensation, and are used for state needs for the number of people who are Muslim and work full
greatest prosperity of the people. The main time with an average income of Rp.
characteristics of tax implementation in Indonesia 2.830.000/month, the potential for zakat income that
must refer to article 23 of the 1945 Constitution that can be collected based on the zakat calculator
the state revenue and expenditure budget as a form (baznas.go.id) reaches more than 7 trillion rupiahs
of state financial management is determined for the per month. Canggih et al.(2017) emphasized that
benefit of the state must be regulated by law even though the potential for zakat receipts

431
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426 – 440

increases every year, this is not balanced with the Furthermore, the estimation of zakat potential and
realization of zakat receipts. This contrasts with the the realization of zakat collection by adjusting the
fact that Indonesia is a country with a majority estimated zakat potential of 2.4 percent of the Gross
Muslim population. One of the reasons for this Domestic Product (GDP) each year, BAZNAS
imbalance in the potential and realization of zakat is through the National Zakat Statistics report
based on the facts on the ground that Muslims in (www.baznas.go.id) estimates the potential for
Indonesia pay more attention to the payment of zakat and its realization. zakat collection during the
zakat fitrah compared to zakat or zakat mal. 2015-2019 period as follows:

Table 3. Estimation of Potential and Realization of Zakat on Income in 2015-2019.

Potential for Receiving Realization of Zakat Realization
Years
Zakat (Rp) Receipts (Rp) (%)
2015 206,616,000,000 22,004,604,000 10.65
2016 223,656,000,000 83,871,000,000 37.50
2017 243,600,000,000 58,707,600,000 24.10
2018 250,128,000,000 76,038,912,000 30.40
2019 268,608,000,000 69,838,080,000 26.00
Source: baznas.go.id and bps.go.id. Processed data

When viewed from the large potential figures, it In Indonesia, both BAZDA/BAZNAS and the
is natural that the Minister of Finance conveyed the Amil Zakat Institute (LAZ/LAZIS) have the role of
idea of zakat as one of the Islamic financial collecting, distributing, and utilizing zakat, infaq, and
instruments as an effort to optimize the collection of shodaqoh in accordance with religious provisions.
zakat funds. It can be collected from income zakat, as Unfortunately, there is no institution that acts as a
well as the imbalance between the potential and regulator and supervisor yet, so it gives the
realization of zakat receipts in the field This can help impression of 'competition' in raising funds (for
achieve the sustainable development target of 2030 in example targeting the same muzakki) and
poverty alleviation programs and economic distributing funds (for example carrying out a similar
inequality. Therefore, the government must take a or nearly the same program) between LAZ/LAZIS
role in efforts to increase zakat revenue, one of which and BAZDA/BAZNAZ. The programs carried out
is through the zakat policy as a tax deduction. also still revolve around P2, namely Poverty
Zakat management in Indonesia is based on Law Preservation and Showing Virtue so that it is difficult
no. 23 of 2011 carried out by two institutions, namely to assist the government in alleviating poverty and
the Amil Zakat Agency (BAZ) and the Amil Zakat improving the welfare of the poor. In addition, there
Institute (LAZ). BAZ is an institution formed by the is no coordination between the zakat committee
government under the auspices of the Ministry of between regions so that the realization of the
Religion which collects and distributes zakat collection and utilization of zakat is carried out
nationally through BAZNAS or BAZDA and is collectively and it is nationally difficult to be known
responsible to the president. LAZ or LAZIS is a zakat transparently by the public. UU no. 23 of 2011 (article
management institution initiated by the public / 33) emphasizes the purpose of zakat management as
private sector with a similar goal to BAZ. It is an effort to increase the effectiveness and efficiency of
recorded that there are around 180 zakat institutions services so that the benefits of zakat can be felt by
based on PerDirJen Pajak No. 5 of 2019 (see Table 7). mustahik. In this way, community welfare and
Law No. 23 of 2011 not only accommodates the poverty reduction can be realized.
interests of Muslims in carrying out the obligation of In Malaysia, zakat is managed by each state with
zakat, but also takes into account the interests of other full rights and authority. Thus, zakat is not collected
religious communities in the activity of providing and distributed centrally. Each state has a zakat
religious contributions. This is reinforced by the organization in the form of a private zakat
Regulation of the Director General of Taxes through management company (Zakat Management
PerDirJen No. 05 of 2019 concerning a list of partner Center/PPZ) and Baitul Maal or Zakat Service under
institutions in the treatment of recognizing zakat or the authority of the State Islamic Religious Council
other religious contributions with the obligation to (MAI) with their respective bases, goals and
pay taxes. functions. The collection of zakat is carried out by

432
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

PPZ under MAI while the distribution is carried out the contrary, due to the precedent of zakat it is also
by Baitul Maal. Not all states have both institutions, imposed on assets that are stored (savings) up to a
some states only have one institution. If a state only certain limit (nishab), investment becomes an option
has one of the zakat management institutions, this to maintain the assets owned so that these assets
institution acts as a fund-raising institution as well as continue to grow and develop. Assets that grow and
distributing zakat funds. Further Ust. Nor Azmi Hj. develop as stated by Qardawi (2000)become the
Musa as the Manager of the Negeri Sembilan Zakat object of compulsory zakat.
Center, Malaysia suggested that Indonesia needs to From the perspective of Mustahik, zakat received
further study the zakat management institutions that is an additional asset that can increase the purchasing
are separate between the collecting agencies and the power of the mustahik thereby increasing the ability to
zakat fund management/distribution institutions spend (consume) mustahik. The increase in spending
(www.republika.co.id). activity in macroeconomic analysis indicates a
The government's idea of aligning zakat positive economic performance variable. On the
management with taxes has a positive effect on the contrary, the assets invested by muzakki have the
macro economy. According to Kahf (1999), zakat has a potential to open up wider job opportunities and
positive effect on the level of consumption, savings reduce unemployment. In the macro economy, the
and investment. From the muzakki's point of view, zakat cycle is similar to the tax cycle as described by
the level of muzakki consumption is reduced because Priyono (2013) so that, with the paint par condition,
some of the assets have to be set aside to pay zakat. On the second cycle can be described in Figure 2.

Income

Company / Entity
Household

Consumer
Gov.
Tax
Expenditure
Government
Savings Investment
Financial
institutions
Zakat
Compt. of Mustahik
Zakat Institution

Figure 2. Money Cycle on zakat and taxes (Priyono, 2013)

The object of zakat in Indonesia is based on from the central to regional levels without exception.
Article 4 of Law no. 23 of 2011 that includes zakat mal This is motivated by the history of the formation of
and zakat fitrah. Zakat mal consists of: gold, silver and zakat institutions which were initiated by the
other precious metals; money and other securities; community so that zakat management in Indonesia is
commerce; agriculture, plantation and forestry; more active and dominated by the private sector.
livestock and fisheries; mining; industry; income and The objects of zakat in Malaysia consist of zakat
services; and rikaz. The terms and procedures for fitrah, income, commerce, gold and silver, savings,
calculating zakat mal and zakat fitrah as referred to in assets, stocks, livestock, agriculture, rice and rice, and
Article 4 paragraph 4 are implemented in accordance rikaz (www.zakat.com.my). Unlike Indonesia, the
with Islamic law and are regulated through a management of zakat in Malaysia was initiated by the
Ministerial regulation. Every zakat object according to State Sultanate so that regulations regarding zakat
the law can be collected by both government-owned management are also adjusted to the needs of the
(BAZ) and private (LAZ/ LAZIS) zakat institutions state. For example, not all states in Malaysia apply all

433
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426 – 440

zakat objects in zakat regulations, for example rikaz as the standard income tax measurement issued by
which is only enforced in a few states. the government. Zakat calculation standards are also
Malaysia has implemented zakat as a tax credit or needed to anticipate the potential for zakah evasion.
direct deduction of income tax. With this Regarding the impact of the absence of a standard
implementation, the double burden that must be zakat calculation, it is necessary to investigate further
borne by individual taxpayers and zakat payers can Based on the results of internet literacy search
be reduced or even eliminated because the position of through four pages of zakat institutions, it can be seen
zakat is considered equal to the tax. In the Malaysian that the difference in zakat calculation by using the
implementation, zakat is not considered as a zakat calculator menu. It is known that the zakat
charitable donation but rather as obligatory alms. value based on the zakat calculator RZI, DD, and
This is in line with the results of research by Saada & LAZISMU produces the same zakat value. Although
Foori (2020) stating that zakat is mandatory alms or the standard of nishab used is different. RZI and
the equivalent of taxes. The positive impact due to the LAZISMU used the gold standard of 85 grams as
implementation of this policy is an increase in nishabwhile DD chose 522 kg nishab for rice. The three
revenue from both the tax and zakat sectors. Malaysia zakat institutions take into account expenditures for
confirms the positive correlation between tax and basic necessities including installments and overdue
zakat, there is an increase in tax based on the income debt. The zakat obligation is calculated after
tax report as of June 2020 of RM. 6,207,543. Actually, deducting total income from expenses and / or for
this figure is a bit lower compared to the previous paying debt installments.
quarter (March 2020) of RM. 9,194,222 It is on the contrary to BAZNAS, which does not
(www.ceicdata.com), however, since the introduction take into account the cost of expenses for basic needs
of zakat as a tax credit in the Malaysian tax system, or debt? The BAZNAS version of the zakat calculator
state revenues from both sectors have increased. directly calculates the amount of zakat 2.5% of the
Zakat in the Indonesian taxation system based on total income received without reducing the costs and
Article 4 paragraph (3) of the Income Tax Law is expenses to be paid so that the resulting figure is
treated as non-object of income tax on the condition larger than the previous three zakat calculators. Based
that it is paid to zakat or religious institutions on this description, the recognition of zakat as a tax
authorized by the government, and the payment is deduction in the Indonesian tax system needs to be
not related to ownership, business, and employment. reviewed due to the following justifications:
The impact of this article is that zakat can be treated
as an expense that can be calculated in the income tax Increase state revenue through the tax and zakat
reporting. The principle of calculating zakat is carried sectors
out after income is deducted by costs related to As presented in Figure –regarding the turnover of
income and debt that must be paid immediately, then funds as a result of the alignment of zakat as tax—
calculated to obtain net assets (Setianingrum et al., state revenues from the tax and zakat sectors will
2016). However, the zakat system in Indonesia does increase. The zakat paid by Muzakki is used by the
not yet have a standard that can be used to measure recipient (mustahik) to carry out consumption
the value of zakat income. The zakat calculator activities which mean an increase in purchasing
feature provided by zakat management institutions power. Consumption activities indirectly influence
through online pages generates various amounts of tax revenue through the VAT scheme on goods and
zakat. services. Besides this, the precedent of zakat imposed
Siswantoro & Nurhayati (2012) found that there on assets held to a certain extent requires muzakki to
are three zakat calculators that are the main providers transfer these idle funds into more productive assets.
in calculating zakat, namely Dompet Dhuafa, Rumah The addition of production assets by muzakki is an
Zakat Indonesia, and BAZNAS. The three calculators opportunity for mustahik to get a new job or a better
produce different zakat figures, so Indonesia needs to job. With this scheme, zakat does not only reduce the
have one standard for calculating zakat as in tax poverty rate which is marked by an increase in
calculations. The difference in the results of the zakat people's purchasing power, but also the
calculation has an effect on the amount of zakat that is unemployment rate due to the opportunity to get a
reported as a deduction for income by the taxpayer. job. This is in line with the mandate of the 1945
Problems arise when taxpayers claim the excess tax Constitution Article 34 paragraph (1) which
paid due to differences in the amount of zakat. emphasizes that the poor and neglected children
Indonesia needs to prepare a standardized must be cared for by the state.
calculation related to the calculation of zakat as well

434
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

The mandate of the state to empower the poor definition of tax aimed at state administration and
Article 34 paragraph (1) of the 1945 Constitution, provision of public facilities. It is necessary to further
assigns the state to protect the poor and neglected consider zakat as a second source of state income
children. However, based on Table 4, state revenues other than taxes to increase total state revenue. Thus,
are used mainly for central government spending and the state has more financial capacity which can be
regional transfers. This is understandable given the allocated for empowering the poor.

Table 4. 2017-2019 State Revenue and Expenditure Budget

Government Expenditures
Years State Revenue Budget Deficit
Central government Regional Transfer
2017 1,750.3 1,315.5 764.9 330.2
2018 1,894.7 1,454.5 766.2 325.9
2019 2,165.1 1,634.4 826.8 296.1
www.kemenkeu.go.id

Zakat can improve people's welfare for taxpayers (Ghani & Daud, 2011).
Surah At-Taubah verse 60 places the poor as one of the Unlike Indonesia, Malaysia admits the position
asnaf who is entitled to zakat. Mustahik from this of zakat is equal to taxes. The implication of this
community group needs to be eradicated from the recognition means that zakat is recognized as a tax
cycle of poverty and pursued a better welfare. Zakat credit that can reduce the direct tax burden. However,
institutions, in this case BAZ and LAZ / LAZIS, play this recognition only applies to personal income,
this role more than the government. For example, whereas in the Indonesian tax system, claims for zakat
Rumah Zakat Indonesia has a poverty alleviation can be accepted as a deduction for personal and
program namely “SenyumMandiri” which consists of corporate income tax.
basic entrepreneurship programs, advanced For this reason, the government needs to align
entrepreneurship, and sustainable entrepreneurship. the position of zakat institutions by placing these
institutions under one roof with the Directorate
Reducing Citizen Fees General of Taxes. This is expected that the collection
Currently, the zakat recognition scheme in tax of zakat can be more optimally done. The Directorate
reporting based on zakat and tax laws is positioned as General of Taxation has better data and systems,
a deduction for taxable income. Zakat is recognized complete facilities and infrastructure, and more
as a deductible expense that can be claimed when competent human resources. The efforts to
calculating the income tax payable. However, this harmonize zakat into the taxation system are carried
treatment is still considered burdensome for both the out by recognizing zakat payments as a tax
taxpayer and the zakat-obligator because it turns out deduction/ tax credit. By doing this, zakat can be
that the recognition of zakat only applies to non-final equated with tax payments (Setianingrum et al.,
income. This means that taxpayers who receive final 2016).
income cannot claim zakat even though they have The following are the summary points of the
paid zakat at an official institution appointed by the results of the in-depth interview with Sukirno, on
government and receive proof of payment according Thursday, 27 August 2020 via video call (Lecturer in
to the provisions of the law. Double fees that still have Accounting, FEB Yogyakarta State University). First,
to be borne by the obligatory zakat and taxpayers as zakat institutions and tax institutions need to be
shown in Figure 2 have the potential for the practice unified, because these institutions can play the role as
of zakah evasion as is the case with tax evasion. It a state function to attract as well as encourage
should be noted that although the main motive for Muslims to adhere to their religious teachings. Zakat
muzakki to pay zakat is the religiosity factor, the as a substitute for taxes may be good because many
potential for zakah evasion can occur in corporate people are rich in Indonesia. This needs consideration
income tax claims. Research shows that the tax by the government so that zakat institutions do not
system perception is negatively related to zakat separate themselves. In that, they are free and they
compliance and is significant at 1%. The current tax can report the management of the funds collected to
system is considered a burden by taxpayers. Because the government.
zakat does not offer tax deductions, and is limited to Second, most of the Muzakki in Indonesia choose
income deductions. Paying zakat becomes double tax to pay zakat through the closest mosques or distribute

435
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426 – 440

directly to their family and closest neighbors. Zakat but the amount of zakat collected is not as much as
institutions have facilitated zakat payment methods the number of Muslims. This is due to the govern-
ranging from manual to online payments. The social- ment's weakness in managing. Even though it already
ization of zakat institutions and the services offered has a law which states that zakat and mandatory do-
needs improving so that not only Muzakki, who is nations from each religion may be deducted from
aware, knows, and uses these facilities as he has ade- gross income or can be used as a tax deduction. How-
quate technological literacy. Third, Indonesia needs ever, the government is relinquished in terms of the
to follow the example of the UAE, the zakat manager option to pay zakat.
and the tax manager is put together so that they know Sukirno’s opinion is in line with Arpandi’s, who
the data automatically. Uunlike in Indonesia, when tends to position zakat equal to tax, considering the
zakat has been withdrawn, it must show the receipt to early history of tax collection. But taxes cannot replace
the tax collector to get a tax deduction. taxes for Muslims. The reasion is that zakat regulation
Fourth, Islamic religious rules and government comes directly from Allah SWT, while taxes are regu-
regulations are aligned, but because our country is lated by the government of a country. Based on the
not an Islamic state, perhaps that is the reason why an above arguments, it is necessary to consider the rec-
institutional system has not been obliged, imple- ommendation of zakat as a tax credit in the Indonesian
mented and prepared under one roof. Last, the num- tax system as shown in Figure 2.
ber of Muslims in Indonesia is very large and varied,

Zakat Treatment Scheme in Taxes

Zakat as an expense is in Zakat as a Tax

accordance with the Income Tax Credit
Law

Double Fees Singular Fees

Recommendation

Figure 3. Zakat Treatment Scheme in Tax

Zakat is explicitly required in the Qur’an but the 23). The implementation of this article is that zakat is
requirement and calculation are explicitly stated in recognized as a deduction cost that can reduce taxable
the hadiths. It is interesting to see the facts in the field income. This policy is still quite burdensome for Mus-
related to the calculation of zakat. It provides some lim taxpayers because the reduction of zakat on in-
techniques and methods that produce various zakat come in the tax report is relatively small when com-
figures as described in the previous section. This is pared to zakat as a direct tax deduction or as a tax
probably due to differences in views regarding the ju- credit. Therefore, both taxpayers and zakat payers are
risprudence of zakat from various schools or the schol- facing the problem of double fees.
ars’ opinions. This is an example of a virtual case simulation
The treatment of zakat as a tax deduction has related to the calculation of zakat as a cost that re-
been officially recognized in Law No. 23 of 2011 con- duces taxable income and zakat as a tax credit or direct
cerning Zakat Management. The understanding of za- tax deduction. The illustration of the Maya case is as
kat as a tax deduction is stated in article 22 that zakat follows: Taxpayer with two dependent children. In
can be deducted from taxable income provided that the 2019 tax year, the taxpayer's net income was Rp.
Muzakki must attach proof of payment of zakat (article 350,000,000; the living needs are estimated at Rp.

436
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

15,000,000/ month. Taxpayers pay zakat income than non-taxable income also still faced have obliga-
through BAZNAS of 2.5 percent and receive proof of tion to pay taxes. Therefore, in scheme 1 it is sus-
payment of zakat. For the payment of zakat, the tax- pected that there are community groups consisting of:
payers claim in the annual tax report. What is the in- 1) groups of people who pay taxes and zakat, 2)
come tax that must be paid by Taxpayers if (a) Is zakat groups of people who only pay taxes, and 3) groups
recognized as a deductible expense for income tax?; of people who only pay zakat. Groups two and three
(b) Is Zakat recognized as a tax credit?; and (c) Assum- in this scheme need to be targeted by the state as an
ing there are 100 WP and 100 WZ with the same in- effort to increase revenue from the tax sector. In this
come data, then calculate the total tax and zakat reve- case, it is necessary to consider the implementation of
nue. zakat as a deduction in accordance with scheme 2.
Table 5 provides the calculation of tax payable In scheme 2, the total income tax payable that is
using the zakat scheme recognized as a deduction for borne by the taxpayer at a glance looks higher than
PKP and tax credits. In the first scheme, zakat is col- the personal income tax owed in scheme 1. In scheme
lected in the income deduction section to calculate 2, because zakat is treated equal to tax, zakat can be a
taxable income before calculating the tax payable. The direct tax deduction. Thus, the income tax payable
result shows that the personal income tax owed after that must be paid by both taxpayers and zakat payers
the zakat claim is Rp. 35,162,500. The amount of per- becomes lighter so that there are no double fees that
sonal income tax owed looks smaller than that in must be borne by both taxpayers and zakat payers.
scheme 2. In the zakat scheme as a tax credit, zakat is On the other hand, Zakat payers who earn more than
calculated after knowing the amount of tax owed. Za- non-taxable income who are initially reluctant or
kat then acts as a deduction from the tax payable so have not paid taxes to group three are suspected of
that the amount of personal income tax owed is voluntarily registering themselves as taxpayers to ob-
higher, Rp. 1,312,500 compared to the income tax pay- tain tax reduction facilities. Thus there is an increase
able in the first scheme. However, the personal in- in the number of taxpayers which in the end has the
come tax payable that must be paid by taxpayers is potential to increase tax revenue.
actually smaller, namely Rp. 27,725,000. With the sim- Based on the above arguments, assuming 100
ulation assumption that there are 100 taxpayers and taxpayers pay tax and zakat, as well as an additional
100 zakat payers who have to carry out their obliga- 100 zakat payers confirmed as taxpayers, it is certainly
tions to pay zakat and tax, each scheme has the follow- clear that there will be an increase in revenue from the
ing consequences. tax sector and the zakat sector. Therefore, the idea of
In scheme 1, the amount paid by taxpayers is still the Minister of Finance regarding zakat as one of the
high because taxpayers have to pay taxes as being a Islamic financial instruments can help achieve the
citizen’s compliance and also pay zakat as being sustainable development target in 2030 (Sustainable
obedient to religion. The compensation provided in Development Goals) in poverty alleviation programs
this tax calculation scheme is still relatively small so and economic inequality can be realized by imple-
that it does not have a significant impact on citizen menting the zakat scheme as a tax deduction.
fees. On the contrary, Zakat payers who earn more

Table 5. Comparison of Calculation of Income Tax Payable

Zakat as an Expenses Rp. Zakat as Tax Credit Rp.
Income 350,000,000 Income 350,000,000
Less: Less:
Positional allowance (5%, max Positional allowance (5%, max
6,000,000 6,000,000
Rp.6,000,000) Rp.6,000,000)
Zakat on Income: 2.5% x
8,750,000
350,000,000
Non-Taxable Income: K/2 67,500,000 Non-Taxable Income: K/2 67,500,000
Total Deduction 82,250,000 Total Deduction 73,500,000
Taxable Income 267,750,000 Taxable Income 276,500,000

437
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426 – 440

Zakat as an Expenses Rp. Zakat as Tax Credit Rp.

Personal Income Tax Payable: Personal Income Tax Payable:

5% x 50,000,000 2,500,000 5% x 50,000,000 2,500,000
15% x 217,750,000 32,662,500 15% x 217,750,000 33,975,000
Total Tax Payable 35,162,500 Total Tax Payable 36,475,000

Zakat as tax credit

Total personal income tax payable 36,475,000
Zakat paid 8,750,000
Personal income tax to be paid 27,725,000

Assumption: There are 100 taxpayers Assumption: There are 100 taxpayers
Amount of tax receipt Amount of tax receipt
100 taxpayers x 35,162,500 3,516,250,000 100 taxpayers x 35,162,500 2,772,500,000
Amount of zakat receipt Amount of zakat receipt
100 zakat payers x 8,750,000 875,000,000 100 zakat payers x 8,750,000 875,000,000
Total receipt of tax and zakat 4,391,250,000 Total receipt of tax and zakat 3,647,500,000

Additional zakat payer confirmed as

taxpayers
100 taxpayers x 27,725,000 2,772,500,000
Amount of zakat receipt
100 zakat payers x 8,750,000 875,000,000
Total receipt of tax and zakat 3,647,500,000
Grand total of tax and zakat receipt 7,295,000,000

5. CONCLUSION, IMPLICATION, obstacles being faced by in the small group testing

SUGGESTION, AND LIMITATIONS stage. At this stage, the respondents should have
Zakat and taxes have similarities and differences attended to take part in the simulation but it was
based on the definitions and management canceled due to the pandemic. The group test stage
objectives. The synergy of zakat and tax was carried out by distributing questionnaires with
management in Indonesia has been implemented on selected respondents and a limited number. Limited
the basis of Law No. 23 of 2011 concerning the zakat research time and inadequate reference sources are
management. It is also based on PerDirJen No. 05 of also the obstacles encountered in this study. This
2019 concerning a list of institutions designated by study did not succeed in obtaining a sample of
the government as official institutions to receive personal income tax return reports from taxpayers
zakat or other religious donations that can be claimed who take advantage of the tax withholding facility
as tax deductions. However, in the field the zakat based on Law no. 23 of 2011 concerning zakat
paid by the zakat payer, it is only recognized as a management.
deductible cost. Therefore, the impact is relatively It is recommended to have a review for Law no.
small when compared to the recognition of zakat as 36 of 2008, especially in Article 4 paragraph 3 point
a tax credit as implemented by Malaysia. Indonesia a1 concerning which is excluded from tax objects.
needs to review this policy so that it has an impact Other aid or donations including zakat should be
on increasing state revenue from the tax and zakat considered as a direct deduction from the tax
sector. By doing so, the problem of poverty payable. In line with this, Law no. 23 of 2011
alleviation and social inequality can be immediately concerning Zakat Management, editors in Article 22
resolved. also need to be revised with an editorial
This study adopted the research design by recommendation "zakat paid by Muzakki to
Plomp and Nieveen (2013) that was carried out in 9 BAZNAS or LAZ is deducted from income tax
stages. The Covid-19 pandemic period caused payable".

438
 Eha Nugraha et al: A Critical Review of Zakat as Tax Deduction …

Studies on zakat and taxes have been carried out Mardiasmo. (2016). Perpajakan, Edisi Revisi 2011.
by some previous researchers but further studies Yogyakarta: Andi.
needed to empirically document the success and Miles, M. B., & Huberman, A. M. (2009). Qualitative
shortcomings of implementing zakat as a deductible data Analysis. Jakarta: Penerbit:UI Press.
cost in income tax reporting. Besides that, there is an Norazlina, A. W., & Rahman, A. R. (2011). A
urgent need for standardization of national zakat cal- framework to analyse the efficiency and
culations such as standardization in calculating in- governance of zakat institutions. Journal of
come tax. The difference in the results of the calcula- Islamic Accounting and Business Research. 2(1), 43-
tion of zakat, which currently varies, has the poten- 62.
tial to give birth to the practice of tax evasion, even Nurhayati & Siswantoro. (2015). Factors on Zakat
though the motive for the zakat payers to pay it is (Tithe) Preference as a Tax Deduction in Aceh,
different from that for the taxpayers in paying the Indonesia. International Journal of Nusantara
taxes. This point needs further examination. Islam, 3(1), 1-20.
Plomp, T. & Nieveen, N. (2007). An Introduction To
REFERENCES Educational Design Research. Enschede, the
Adnan, M. A. & Barizah, N. B. (2009). Accounting Netherlands. SLO : Netherlands institute for
Treatment for Corporate Zakat: A Critical curriculum development, 125-1.
Review. International Journal of Islamic and Priyono, S. (2013). Zakat sebagai Instrumen dalam
Middle Eastern Finance and Management, 2 (1), 32- Kebijakan Fiskal. Al-Mashlahah: Jurnal Hukum
45. Islam dan Pranata Sosial. 1(2), 125-142.
Ahmad, S., Nor, N. G. M., & Daud, Z. (2011). Tax- Qardawi, Y. A. (2000). Fiqh Al Zakat (Volume I), A
based modeling of zakat compliance. Jurnal Comparative Study Of zakat, Regulations And
Ekonomi Malaysia, 45(1), 101-108. Philosophy In the Light Of Qur'an And Sunnah
Al-Quran. (2018). Surah At-Taubah : 60. jakarta: scientific. Jeddah, Saudi Arabia:: Centre, King
Departemen Agama Republik Indonesia. Abdul-Aziz University.
Al-Zuhaily, W. (2000). Al-Zakat Kajian Berbagai Ridwan, M. (2014). Zakat Vs Pajak: Studi
Mazhab. Bandung: Remaja Rosda Karya, cet. ke Perbandingan di Beberapa Negara Muslim.
1. ZISWAF: Jurnal Zakat dan Wakaf, 1(1), 123-144.
Awang, R. Z. & Mokhtar, M. (2011). Technical Saada, A. Y. & Foori, A. M. (2020). Zakat and Tax: A
Comparison Between Business Zakat and Tax Comparative Study in Malaysia. International
On Business Income In Malaysia. Malaysian Journal of Innovation, Creativity and Change.
Accounting Review. 10(2), 13-25. 10(12), 140-151.
Bakar, N. B. & Rahman, A. R. (2007). A Comparative Sapingi, R., Ahmad, N., & Mohamad, M. (2011). A
Study of Zakah and Modern Taxation. Journal of study on zakah of employment income: Factors
King Abdulaziz University: Islamic Economics, that influence academics’ intention to pay
20(1)., 25-40. zakah. In 2nd International Conference on Business
Canggih, C., Fikriyah, K., & Yasin, A. (2017). Potensi and Economic Research (2nd ICBER 2011)
dan Realisasi Dana Zakat Indonesia. Al-Uqud: Proceeding (pp. 2492-2507).
Journal of Islamic Economics. 1(1), 14-26. Setianingrum, A., Madjid, S., & Asaari, M. (2016).
Hafidhudhin, D. 2013. Potensi zakat 217 triliun Zakat As Tax Credit for Harmonize Fiscal
terserap satu persen. Hidayatullah.com. Setting In Indonesia. Jurnal Ekonomi
Diakses pada senin, 30 Juli 2018, pukul 12:12 Pembangunan. 6(1), 1-16.
WIB. Siswantoro, D., & Nurhayati, S. (2012). Factors
James, S., & Nobes, C. (2003). The Economics of Affecting Concern about Zakat as a Tax
Taxation, 7th edition. Edinburgh: Pearson Deduction in Indonesia. International Journal of
Educatioan Limited. Management and Business Research, 2(4), 293-312.
Kahf, M. (1999). The principle of socio-economic Undang-Undang KUP dan Peraturan
justice in the contemporary Fiqh of Zakah. Pelaksanaannya. (2013). Kementrian Keuangan
IQTISAD journal of Islamic Economics, 1(1), 24-44. Republik Indonesia Direktorat Jenderal Pajak.
Ma’mun, M. T. (2017). Prospek Penerapan Zakat Undang-Undang Nomor 17 tahun 2000 tentang
Pengurang Pajak Penghasilan sebagai Pajak Penghasilan (PPh).
Alternatif Kenijakan Fiskal di Indonesia. Jurnal Undang-Undang Nomor 23 tahun 2011 tentang
Riset Manajemen dan Bisnis, 2, 187-200. Pengelolaan Zakat

439
 Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3, December 2020 - March 2021, pages 426– 440

Wajdi, F. (2008). Sistem Perpajakan dan Pengelolaan www.djppr.kemenkeu.go.id. 2018. The 2nd Annual
Zakat di Malaysia Serta Perlakuan Zakat Islamic Finance Conference – The Role of
Terhadap Pajak Dalam Peraturan Perundang- Islamic Finance in Eradicating Poverty and
undangan di Indonesia. Income Inequality. Acessed on 22nd May 2018
www.baznas.go.id at10.00 WIB.
www.bps.go.id www.hasil.gov.my
www.ceicdata.com www.katadata.co.id
www.kemenkeu.go.id
www.lazismu.org
www.pajak.go.id
www.puskasbaznas.com
www.rumahzakat.org
www.zakat.com.my
www.zakat.or.id

440