Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia
Purpose - This study aims to analyze the differences in compliance and implementation of paying zakat and taxes with zakat regulatory antecedents such as tax deduction. Method - 129 respondents from academicians and managers in Indonesia and Malaysia were taken by convenience sampling method and ana...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Negeri Walisongo Semarang
2022-07-01
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| Series: | Journal of Islamic Accounting and Finance Research |
| Subjects: | |
| Online Access: | https://journal.walisongo.ac.id/index.php/jiafr/article/view/10888 |
| _version_ | 1797778237672128512 |
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| author | Provita Wijayanti Farikha Amilahaq Osmad Muthaher Nurul Syuhada Baharuddin Nur Raihana Mohd Sallem |
| author_facet | Provita Wijayanti Farikha Amilahaq Osmad Muthaher Nurul Syuhada Baharuddin Nur Raihana Mohd Sallem |
| author_sort | Provita Wijayanti |
| collection | DOAJ |
| description | Purpose - This study aims to analyze the differences in compliance and implementation of paying zakat and taxes with zakat regulatory antecedents such as tax deduction.
Method - 129 respondents from academicians and managers in Indonesia and Malaysia were taken by convenience sampling method and analyzed using the Mann-Whitney test and linear regression.
Result - The result shows that there are differences in zakat payment compliance between Indonesia and Malaysia. The implementation of zakat as tax deduction regulation has a significant effect on zakat and tax compliance behavior in both countries. Meanwhile, zakat as a tax deduction regulation executed in Malaysia makes tax compliance behavior higher than in Indonesia.
Implication - Socialization from both the tax officials and zakat officials that zakat can be used to reduce taxable income is needed. It is suggested to apply zakat as a tax deduction for Indonesia as well as Malaysia.
Originality - This research contributes to the Indonesian government in exploring the potential of Indonesian Muslims in paying zakat and taxes. |
| first_indexed | 2024-03-12T23:15:23Z |
| format | Article |
| id | doaj.art-63867d39cd534b9b9ed93ba507c987c3 |
| institution | Directory Open Access Journal |
| issn | 2715-0429 2714-8122 |
| language | English |
| last_indexed | 2024-03-12T23:15:23Z |
| publishDate | 2022-07-01 |
| publisher | Universitas Islam Negeri Walisongo Semarang |
| record_format | Article |
| series | Journal of Islamic Accounting and Finance Research |
| spelling | doaj.art-63867d39cd534b9b9ed93ba507c987c32023-07-17T12:42:08ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222022-07-0141255010.21580/jiafr.2022.4.1.108883770Modelling zakat as tax deduction: A comparison study in Indonesia and MalaysiaProvita Wijayanti0Farikha Amilahaq1Osmad Muthaher2Nurul Syuhada Baharuddin3Nur Raihana Mohd Sallem4Universitas Islam Sultan Agung SemarangUniversitas Islam Sultan Agung SemarangUniversitas Islam Sultan Agung SemarangUniversiti Teknologi MARA Cawangan TerengganuUniversiti Teknologi MARA Cawangan TerengganuPurpose - This study aims to analyze the differences in compliance and implementation of paying zakat and taxes with zakat regulatory antecedents such as tax deduction. Method - 129 respondents from academicians and managers in Indonesia and Malaysia were taken by convenience sampling method and analyzed using the Mann-Whitney test and linear regression. Result - The result shows that there are differences in zakat payment compliance between Indonesia and Malaysia. The implementation of zakat as tax deduction regulation has a significant effect on zakat and tax compliance behavior in both countries. Meanwhile, zakat as a tax deduction regulation executed in Malaysia makes tax compliance behavior higher than in Indonesia. Implication - Socialization from both the tax officials and zakat officials that zakat can be used to reduce taxable income is needed. It is suggested to apply zakat as a tax deduction for Indonesia as well as Malaysia. Originality - This research contributes to the Indonesian government in exploring the potential of Indonesian Muslims in paying zakat and taxes.https://journal.walisongo.ac.id/index.php/jiafr/article/view/10888zakattax deduction regulationtax compliance behavior |
| spellingShingle | Provita Wijayanti Farikha Amilahaq Osmad Muthaher Nurul Syuhada Baharuddin Nur Raihana Mohd Sallem Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia Journal of Islamic Accounting and Finance Research zakat tax deduction regulation tax compliance behavior |
| title | Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia |
| title_full | Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia |
| title_fullStr | Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia |
| title_full_unstemmed | Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia |
| title_short | Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia |
| title_sort | modelling zakat as tax deduction a comparison study in indonesia and malaysia |
| topic | zakat tax deduction regulation tax compliance behavior |
| url | https://journal.walisongo.ac.id/index.php/jiafr/article/view/10888 |
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