The Influence of Zakat Knowledge, Tax Knowledge, and Religius on Zakat As a Tax Reduction in The City of Banda Aceh

Hafidhah Hafidhah; Cut Dian Fitri; Havna Havna

doi:10.22373/ekobis.v7i2.20762

The Influence of Zakat Knowledge, Tax Knowledge, and Religius on Zakat As a Tax Reduction in The City of Banda Aceh

Hafidhah Hafidhah, Cut Dian Fitri, Havna Havna

Abstract

This research is motivated by Muzakki's perception of Zakat as a tax deduction in Banda Aceh City. This goal can be achieved with various strategies, including increasing knowledge of Zakat, Taxes, and Religiosity in the people of Banda Aceh City. This study measures Muzakki's perceptions of Zakat as a tax deduction in Banda Aceh City. The population in this study was 175 civil servant respondents at the Banda Aceh City Hall office. The data is processed using Structural Equation Modeling (SEM) to determine the effect of the variables. The study results show that Knowledge of Zakat positively and significantly affects Zakat as a tax deduction. The influence of tax knowledge has no significant effect on Zakat as a tax deduction. Religiosity has a positive and significant effect.

Keywords

Knowledge of Zakat, Knowledge of Taxes, Religiosity, Zakat as a Tax Deduction

Full Text:

PDF

References

Abdullah, A., & Ahsanul, H. (2015). Tax Deduction Through Zakat: An Empirical Investigation on Muslims in Malaysia. Journal of Economics and Management, 7(2), 28

Ali, R. (2014). Zakat in Islamic Economic Perspective. Al-Adl Journal, 7(1), 19.

Andi, S. (2018). MUstahiq And Property That Is Obligatory to Zakat According to Scholars' Studies. Journal of Islam, society, and culture, 19(1), 12.

Arwana, S., Andika, R., Duriani. (2022). The Influence of Muslim Taxpayers' Perceptions of Zakat as a Reduction of Taxable Income. Accounting journal, 15.

Aula, A., Fuadah, J., Maimun, S., Eko S., Ngadiono. (2021). Zakat As Tax Reduction: Study of Muslim Community Perception in Indonesia and Malaysia. Journal of Islamic Economics and Business, 7(2), 23.

Enny, A. (2015). Tax Law and Its Application for Social Welfare. Tax Law Journal, 18(3), 12.

Fuadi. (2014). The Urgency of Zakat Regulations Evaluation of Zakat as a Reduction of Income Tax Due (Taxes-Credit) in Law Number 11 of 2006 concerning the Government of Aceh. Journal of sharia and legal sciences, 48(2), 25.

Irham, P. (2021). The Influence of Muzakki Knowledge on Compliance with Paying Zakat and Zakat as a Tax Deduction Is a Moderating Variable in the Covid-19 Era. Journal of Sharia Economic Law, 2(2), 17.

Iskandar (2019). Zakat as a Reduction of Tax Payment Obligation: Is it fair for Muslims? Journal of ius civile, 3(1), 10. January. (2018). Zakat in a positive legal perspective in Indonesia, Journal of Islamic Society and Philanthropy, 1(1), 10.

Ministry of Religion of the Republic of Indonesia, Zakat Guidebook. Jakarta, 2012.

Mella, R., Abdullah., Fadhli. (2021). The Influence of Zakat Knowledge, Income, and Muzakki Trust on the Interest of MSME Actors to Pay Commercial Zakat in Bengkulu City Zakat Management Organizations. Accounting journal, 11(1), 13.

M. Yusuf, & Tabagus, I. (2017). The Influence of Tax Knowledge, Zakat Knowledge, and Attitudes on Taxpayer Compliance. Scientific journal of administrative sciences, 9(2), 21.

Oktarina, P., Pandriadi., Saskia, J. (2022). The Influence of Knowledge of Zakat, Taxes, and Religiosity on Zakat as a Tax Deduction. Journal of Management and Accounting Economic Surplus, 2(1), 10.

Rahmah, F. (2013). Zakat and Taxes from an Islamic Perspective. Sharia journal, 6(1), 12.

Safwan, K. (2021). Wisdom of Zakat: The Behavioral Phenomenon of Muzakki Paying Zakat for Their Profession in Langsa City, Aceh Province. Journal of Islamic Economics and Islamic Business, 4(2), 8.

Slamet, W., M. Saddam, Syahril, D. (2021). Factors That Influence the Muslim Community's Perception of Zakat as a Tax Deduction. Journal of Scientific Accounting, 9(1), 6.

Sri, N. (2015). Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia. International Journal of Islamic Archipelago, 3(1), 20.

Sugiyono. (2021). Quantitative, Qualitative, and R&D Research Methods. Alphabeta, CV.

Tutik, S. (2019). Measuring the Effect of Awareness and Implementation of E-Filling on Taxpayer Compliance for Casual Employees' Income. Journal of business and accounting elements, 4(2), 15.

Wahyu, A.M., Afifudin, M. Cholid. (2018). Treatment of Zakat as a Direct Deduction of Tax Income with Treatment of Zakat as a Deduction of Taxable Income. Journal of Islamic Economics and Business, 7(6), 14.

DOI: http://dx.doi.org/10.22373/ekobis.v7i2.20762