Muslim Perception on Zakat as A Tax Deduction in Indonesia

Husnul Khotimah, Setiawan bin Lahuri, Ainun Amalia Zuhroh

Abstract


This study aims to examine the Muslim community's perception of tax-deductible zakat in Indonesia. We employ exogenous variables including religiosity, halal and haram aspects, legal aspects, trust, motivation, and satisfaction. We also use variables of perception as mediating variables. The research data was collected through the distribution of questionnaires to 543 Muslims from various parts of Indonesia. This study employs Structural Equation Modeling with PLS version 3.0 to analyze the data. The results indicate that religiosity, the legal aspect, trust, and satisfaction have a positive and statistically significant effect on performance, whereas the halal-haram aspect and motivation have a negative and statistically significant effect on the tax deduction of zakat.

========================================================================================================

ABSTRAK – Persepsi Masyarakat Muslim Indonesia terhadap Zakat sebagai Pengurang Pajak. Penelitian ini bertujuan untuk menganalisis persepsi masyarakat muslim terhadap zakat pengurang pajak di Indonesia dengan mengunakan religiusitas, aspek halal haram, aspek legal, kepercayaan, motivasi dan kepuasan sebagai variabel eksogen, sedangkan persepsi digunakan sebagai variabel mediasi. Data penelitian diperoleh dari penyebaran kuesioner kepada 543 Muslim dari berbagai wilayah di Indonesia. Analisis dilakukan dengan Structural Equation Modeling dengan PLS versi 3.0. Hasil penelitian menunjukkan bahwa religiusitas, aspek legal, kepercayaan, dan kepuasan berpengaruh positif dan signifikan terhadap kinerja, sedangkan aspek halal haram and motivasi berpengaruh negatif dan signifikan terhadap sistem zakat pengurang pajak.

Keywords


Zakat, Taxes, Tax Deductions, Perception

Full Text:

DOWNLOAD PDF

References


Abraham, K. (2011). A Study On Consumer Behaviour (With Reference to V.B Factors). International Journal of Enterprise Computing and Business Systems, 1(2), 1–19.

Adachi, M. (2018). Discourses of Institutionalization of Zakat Management System in Contemporary Indonesia: Effect of the Revitalization of Islamic Economics. International Journal of Zakat, 3(1), 25–35. https://doi.org/10.37706/ijaz.v3i1.71

Ahmad Hafidh, A., Johari, F., Sholeh, M., Suprayitno, E., & Ngadiyono, N. (2021). Zakat As Tax Reduction: Study of Muslim Community Perception in Indonesia and Malaysia. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 7(2), 327. https://doi.org/10.20473/jebis.v7i2.29016

Al-Mamun, A., & Haque, A. (2015). Tax Deduction Through Zakat: an Empirical Investigation on Muslim in Malaysia. Share: Jurnal Ekonomi Dan Keuangan Islam, Vol. 4(2), 105–132. https://doi.org/10.22373/share.v4i2.1027

Al-Mamun, A., Haque, A., & Jan, M. T. (2020). Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing, 11(2), 368–392. https://doi.org/10.1108/JIMA-12-2016-0104

Al, R., Saad, J., & Kadir, D. A. (2018). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036

Ali, H. M., Basir, S. A., & Ahmadun, M. (2015). The issues of implementing Islamic Quality Management System MS1900 : 2005 Certification at the Department of Awqaf , Zakat and Hajj (JAWHAR). Online Journal Research in Islamic Studies, 2(1), 14–28. https://doi.org/10.15364/ris15-0201-02

Amin, A. (2021). Tax on Zakat on Income Tax:Perceptions of Muslim Taxpayer. Dinasti International Journal of Economic Finance & Accounting, 1(6), 1102–1111.

Anshari, R. R. (2021). Pengaruh Pengetahuan, Sanksi, Pelayanan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Tuntungan. Jurnal Samudra Ekonomika, 5(1), 1–10. https://doi.org/10.33059/jse.v5i1.3439

Aprilia, F., Nasution, M. A., & Thamrin, H. (2021). Evaluasi Kebijakan tentang Pengampunan Pajak Atas Wajib Pajak Usaha Mikro Kecil Menengah pada Kantor Pelayanan Pajak Pratama Medan Timur. GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal Dan Pembangunan, 8(1). https://doi.org/10.56015/governance.v8i1.28

Bakar, N. B. A., & Rashid, H. M. A. (2010). Motivations of paying zakat on income: Evidence from Malaysia. In International Journal of Economics and …. baitalzakat.com. https://baitalzakat.com/files/english-files/baitalzakat.com-E100015.pdf

BAZNAS. (2022). Potensi Zakat BAZNAS Provinsi. Pusat Kajian Strategis.

Bokeno, R. M. (2011). “Learning in conflict: revisiting the role of perception.” Development and Learning in Organizations: An International Journal, Vol. 25(No. 2), 15–17.

Certo, S.T., Daily, C.M. and Dalton, D. R. (2001). Signaling Firm Value through Board Structure: An Investigation of Initial Public Offerings. Entrepreneurship Theory & Practice, 26(2), 33–50. https://doi.org/https://doi.org/10.1177/104225870102600202

Chaq, M. C., Suharnan, S., & Rini, A. P. (2019). Religiusitas, Kontrol Diri dan Agresivitas Verbal Remaja. Fenomena, 27(2), 1–8. https://doi.org/10.30996/fn.v27i2.1979

Connolly, S. and Munro, A. (1999). Economics of the Public Sector. Prentice Hall Europe.

Dimitha, D. V., Ibrahim, A., & Ahmadsyah, I. (2021). Analisis Persepsi Nasabah terhadap Strategi Pemasaran Bank Aceh Syariah di Kota Banda Aceh. Journal of Sharia Economics, 2(1), 42-58.

Djatmiko, H. (2019). Re-formulation zakat system as tax reduction in Indonesia. Indonesian Journal of Islam and Muslim …. https://ijims.iainsalatiga.ac.id/index.php/ijims/article/view/2702

Erfina, E. (2021). The Effect Of Zakat Knowledge and Religiusity on Community Awareness to Paying Zakat for Rice Agriculture (Case Study: Lembah Village, Dolo, Madiun Indonesia). Journal of Islamic Philanthropy and Disaster (JOIPAD), 1(2), 134–151. https://doi.org/10.21154/joipad.v1i2.3577

Ewick, P. and Silbey, S. (1992). “Conformity, contestation, and resistance: an account of legal consciousness.” New EnglandLaw Review, 731–750.

Famulia, L. (2020). Analisis Perbandingan Hubungan Zakat dan Pajak di Indonesia, Malaysia, dan Brunei Darussalam. Asy-Syir’ah Jurnal Ilmu Syari’ah Dan Hukum, Vol.54(No.1), 27–57.

Fauzia, I. Y., Salleh, M. S., Fauzia, I. Y., Al, M., Based, S., For, C., Sector, R., Approach, B., & Al-sharia, M. (2020). Determining Maqashid Al Sharia Based Compliance For. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(4), 1512–1526.

Galligan, D. (2012). Law in Modern Society. Oxford University Press.

Ghazali, R., & Ibrahim, P. (2022). Intention Determinant Factors Of Muzakki To Pay Zakat During Covid 19 Pandemic 2020 In Wilayah Persekutuan. AZKA International Journal of Zakat & Social Finance, 85–102. https://doi.org/10.51377/azjaf.vol3no1.95

H. Tieman, J.G.A.J. van der Vorst, M. C. G. (2012). Principles in Halal Supply Chain Management. Journal of Islamic Marketing, 3(3), 217–243.

Hair, J. F., Hult, G. T. M., Ringle, C., Sarstedt, M., Danks, N., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. In Springer.

Hakim, M. R., Kholidah, N., & Arifiyanto, M. (2022). Factors Affecting Muzakki’s Decision In Choosing to Pay Zakat At Amil Zakat Institution. Robust: Research of Business and Economics Studies, 1(2), 57. https://doi.org/10.31332/robust.v1i2.3610

Hanson, A. (2021). Taxes and Economic Development: An Update on the State of the Economics Literature. Economic Development Quarterly, 35(3), 232–253.

Haryono, U. R. (2017). … Pajak Cafe dan Pujasera terhadap Pendapatan Asli Daerah (Pad) Kota Bandar Lampung Tahun 2016-2017 Perspektif Islam. repository.radenintan.ac.id. http://repository.radenintan.ac.id/2145/2/SKRIPSI_FINA.pdf

Hertogh, M. (2004). A European Conception of Legal Consciousness: Rediscovering Eugen Ehrlich. Journal of Law and Society, 19(2), 457–461.

Hoffmann, E. (2003). “Legal consciousness and dispute resolution: different disputing behavior at two similar taxicab companies.” Law & Social Inquiry, 28(3), 691–694.

Ibrahim, A. (2011). Maksimalisasi Zakat Sebagai Salah Satu Komponen Fiskal Dalam Sistem Ekonomi Islam. Jurisprudensi: Jurnal Syariah, 3(1), 1-20.

Jannah, S. M., & Al-Banna, H. (2020). Mosque-Based Zakat Collection in Maximizing Zakat Potential in Yogyakarta. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 4(1), 15. https://doi.org/10.12928/ijiefb.v4i1.1891

Jean, B. (1999). Alkaloids. In H.K. Caroline : Pharmacognosy : phytochemistry and medicinal plants. 2nd ed. Lavoisier publishing.

Kamel, H. E. M. ; Al-Soqeer, A. A. (2009). Ruminal fermentation and nutritive value assessment of selected Acacia species in vitro. Alexandria Journal of Agricultural Research, 54, 1–12.

Latofah, N., & Harjo, D. (2020). Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat. Jurnal Pajak Vokasi (JUPASI), 2(1), 52–62. https://doi.org/10.31334/jupasi.v2i1.1121

Merry, S. E. (1992). Getting Justice and Getting Even: Legal Consciousness among Working-Class Americans. Canadian Journal of Criminology, 34((3-4)), 538–539.

Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019). Determinants of the intention of muzakki to pay professional zakat. Share: Jurnal Ekonomi dan Keuangan Islam, 8(1), 45-67.

Munawar, M., Farida, A. L., Kumala, R., & Erawati, D. (2022). Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak dengan Komisaris Independen sebagai variabel Moderating pada Perusahaan Manufaktur di BEI tahun 2016-2020. Owner, 6(2), 2180–2188. https://doi.org/10.33395/owner.v6i2.846

Nurhayati, S., & Siswantoro, D. (2015). Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia. International Journal of Nusantara …. http://journal.uinsgd.ac.id/index.php/ijni/article/view/133

Pertiwi, R. A., Kholmi, M., & Kurniawati, E. T. (2017). Analisis penerapan akuntansi dana zakat dan infak/sedekah pada lembaga amil zakat infak, dan shodaqoh muhammadiyah (lazismu) Kabupaten Malang. Jurnal Reviu Akuntansi Dan Keuangan, 5(2), 751–758. https://doi.org/https://doi.org/10.22219/jrak.v5i2.5151

Pfeffer, J. and Salancik, G. (1978). The External Control of Organizations: A Resource Dependence Perspective. The Academy of Management Review, 4(2), 309.

Rasmanah, Manah, Dr. Supra Wimbarti, Ms. (2003). Hubungan religiusitas dan pola asuh Islam dengan kecerdasan emosional pada remaja.

Rofiq, N., & Prabowo, W. (2019). Perspektif Kyai Pondok Pesantren Salaf Di Jawa Tengah Mengenai Zakat Berfungsi Sebagai Pengurang Pajak Penghasilan. Ta’dib: Jurnal Pendidikan Islam, Vol.8(No.2), 649–653. https://doi.org/10.29313/tjpi.v8i2.5226

Roziq, A.-, Suryaningsih, E. D., & Hisyamuddin, N.-. (2020). Variables Determining Muzaki Loyalty in Paying Zakat, Infaq and Shodaqoh at Zakat Institutions in Indonesia. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 14(2), 249–266. https://doi.org/10.18326/infsl3.v14i2.249-266

Saad, R. A. J., Wahab, M. S. A., & Samsudin, M. A. M. (2016). Factors Influencing Business Zakah Compliance Behavior among Moslem Businessmen in Malaysia: A Research Model. Procedia - Social and Behavioral Sciences, 17(16), 654–659. https://doi.org/10.1016/j.sbspro.2016.05.047

Said, Y. Ben, Zaouali, N., & Hakim, F. (2021). Determinants of Zakat Payment to Zakat Institution. Advances in Electronic Government, Digital Divide, and Regional Development, 38–53. https://doi.org/10.4018/978-1-7998-3452-6.ch003

Salleh, M. C. M., & Chowdhury, M. A. M. (2020). Technological Transformation in Malaysian Zakat Institutions. International Journal of Zakat, 5(3), 44–56. https://doi.org/10.37706/ijaz.v5i3.263

Sari, N. (2017). Zakat Sebagai Kebijakan Fiskal Pada Masa Kekhalifah Umar Bin Khattab. Jurnal Perspektif Ekonomi Darussalam, 1(2), 172–184. https://doi.org/10.24815/jped.v1i2.6552

Schiffman, L.G., Kanuk, L.L. and Hansen, H. (2012). Consumer Behaviour: A European Outlook. Prentice Hall.

Schiffman, L & Kanuk, L, L. (2008). Perilaku Konsumen. Edisi Ketujuh. Indeks.

Setiadi, N. J. (2003). Perilaku Konsumen : Konsep dan Implikasi Untuk Strategi dan Penelitian Pemasaran. Kencana.

Setiyaji, G. (2005). Evaluasi Kinerja Sistem Perpajakan Indonesia. Jurnal Ekonomi Universitas Indonusa Esa Unggul, 7, 1–13.

Stefanie, & Sandra, A. (2020). Pengaruh Motivasi Wajib Pajak dan Persepsi Korupsi terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Akuntansi, 9(2), 112–132. https://doi.org/10.46806/ja.v9i2.764

Tahir, M., & Triantini, Z. E. (2017). Integrasi Zakat Dan Pajak Di Indonesia Dalam Tinjauan Hukum Positif Dan Hukum Islam. Al-’Adalah, Vol.12(No.3), 507–524.

Utami, N. S., Muthohar, A. M., & Ridlo, M. (2021). Analisis tingkat pendapatan, kepercayaan dan reputasi terhadap minat muzakki dalam membayar zakat dengan religiusitas sebagai variabel moderating. IQTISHODUNA. http://ejournal.uin-malang.ac.id/index.php/ekonomi/article/view/10630

Wahab Zaenuri, D. (2002). Membangun Kepuasan dan Loyalitas Nasabah Melalui atribut Produk, Komitmen Agama, Kualitas Jasa dan Kepercayaan Terhadap Bank Syariah. IAIN Walisongo.

Wahid, N. A., Ibrahim, A., Ahmad, K. B., Yusuf, M. Y., Majid, M. S. A., Srimulyani, E., . . . Fithriadi. (2014). Potensi Zakat Mal Aceh. Baitul Mal Aceh. Banda Aceh

Wahyudi, S., Saddam, M., & Djaddang, S. (2021). Faktor-Faktor Yang Mempengaruhi Persepsi Masyarakat Muslim Terhadap Zakat Sebagai Pengurang Pajak. Jurnal Ilmiah Akuntansi Kesatuan, Vol.9(No.1), 161–170. https://doi.org/10.37641/jiakes.v9i1.499

Wahyuni, S. (2020). Akumulasi Beban Berganda Zakat dan Pajak dalam Perspektif Hukum Islam. Iqtishodia: Jurnal Ekonomi Syariah, Vol.5(No.2), 54–60. https://doi.org/10.35897/iqtishodia.v5i2.433

Wibowo, A. (2006). Kajian tentang Perilaku Pengguna Sistem Informasi dengan Pendekatan Technology Acceptance Model (TAM). Universitas Budi Luhur.

Yakin, A. (2018). Pencantuman Label Halal (Halal Food) Etika Dalam Bisnis dan Perlindungan Konsumen. Ekomadania, 2(1).

Yelkenci, N. S. I. (n.d.). The Progress of Shari’ah Implementation in Zakah Management & the Actual Proceeds: Malaysia As A Case Study With Correlation …. Academic Review of Humanities and Social Sciences. https://dergipark.org.tr/en/pub/arhuss/issue/70542/991989

Yetti, E. (2010). Religiusitas dalam Novel Sastra Indonesia: Studi Kasus Khotbah di Atas Bukit Karya Kuntowijiyo. Sawomanila, 1(4), 55–66. http://journal.unas.ac.id/sawomanila/article/view/24

Zainal-Abidin, N., Suradi, N. R. M., Shahabuddin, F. A., & ... (2016). Analysis of Innovation Capabilities and Company Performance: An Empirical Evidence of Malaysian Large Companies using PLS-SEM. Jurnal …. https://journals.utm.my/jurnalteknologi/article/view/8308

Zainal, N. R., Kaur, G., Ahmad, N. ‘Aisah, & Khalili, J. M. (2012). Housing Conditions and Quality of Life of the Urban Poor in Malaysia. Procedia - Social and Behavioral Sciences, 50(July 2012), 827–838. https://doi.org/10.1016/j.sbspro.2012.08.085




DOI: http://dx.doi.org/10.22373/share.v11i2.15022

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2022 Setiawan bin Lahuri

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.