The Effect of the Implementation of Mandatory Zakat Law on Tax Revenue in Indonesia
DOI:
https://doi.org/10.23917/suhuf.v37i2.12331Keywords:
Mandatory zakat laws, Public compliance, Fiscal policy, Islamic economicsAbstract
This study analyzes the impact of the implementation of mandatory zakat laws on tax revenue in Indonesia in the period 2023–2024 using a legal analysis approach. The focus of this study is on the relationship and overlap between zakat and tax obligations in the context of state fiscal policy. The method used is quantitative research with a normative approach, where data is collected through literature studies and analyzed using legal content analysis techniques. The results of the study show that although the implementation of the mandatory zakat law through the role of the National Zakat Agency (BAZNAS) has the potential to increase public compliance with financial obligations, data for the 2023–2024 period shows fluctuations in tax revenue, indicating that there has not been an optimal substitution between zakat and taxes. This is due to the lack of regulations that fully integrate zakat as a tax deduction and the lack of socialization to taxpayers. This study concludes that to optimize the integration of zakat and taxes, regulatory harmonization and clearer and more effective fiscal incentive policies are needed.
Downloads
References
[1] D. Siswantoro, M. S. Nurzaman, S. Nurhayati, A. Munandar, A. G. Ismail, and N. Mohamad, “Factors Determining Zakat Rebate Preferences in Malaysia: Zakat as Tax Deduction,” Acad. J. Interdiscip. Stud., vol. 11, no. 2, p. 115, Mar. 2022, doi: https://doi.org/10.36941/ajis-2022-0039.
[2] A. Johan and D. K. Prasetyo, “Analysis on the Income Tax Compliance Behavior of Muzaki at Lazismu Sragen,” J. Huk. Nov., vol. 13, no. 1, p. 109, Jul. 2022, doi: https://doi.org/10.26555/novelty.v13i1.a20316.
[3] L. P. Widianingsih, “Can Renewable Energy, Carbon Taxes, and Economic Growth Mitigate Countries’ Carbon Emissions?,” Int. J. Energy Econ. Policy, vol. 15, no. 1, pp. 103–109, Dec. 2024, doi: https://doi.org/10.32479/ijeep.17566.
[4] V. Marionneau, N. Matteucci, S. Vieira Lima, J. Nikkinen, and J. Selin, “Channelling and taxation in European online gambling markets: evolution and policy implications,” Harm Reduct. J., vol. 22, no. 1, p. 1, Jan. 2025, doi: https://doi.org/10.1186/s12954-024-01145-0.
[5] P. B. Saptono and I. Khozen, “Enhancing Taxpayer Compliance Through Fiscal Transparency, Participation and Accountability: Insights from Key Figures of Islamic Boarding Schools in Depok City,” ISRA Int. J. Islam. Financ., vol. 16, no. 2, pp. 20–44, Jun. 2024, doi: https://doi.org/10.55188/ijif.v16i2.533.
[6] N. Febriyanti, “Enhancing the Effectiveness of the Zakat Management System to Reduce Taxable Income for Muslim Communities in East Java,” Al-Risalah Forum Kaji. Huk. dan Sos. Kemasyarakatan, vol. 21, no. 2, pp. 271–279, Dec. 2021, doi: https://doi.org/10.30631/alrisalah.v21i2.821.
[7] H. H. Adinugraha, A. T. Surur, and D. Achmad, “Enhancing the Legal Framework: Optimizing Zakat as an Income Tax Deduction in Indonesia,” Al-Ahkam J. Ilmu Syari’ah dan Huk., vol. 9, no. 2, pp. 130–153, Dec. 2024, doi: https://doi.org/10.22515/alahkam.v9i2.10212.
[8] A. Raies, “Islamic versus Conventional Fiscal policy: The Effect of Zakat on Education and Employment,” Acad. J. Interdiscip. Stud., vol. 9, no. 1, p. 27, Jan. 2020, doi: https://doi.org/10.36941/ajis-2020-0003.
[9] M. H. Thamrin, F. Eriza, M. Faisal, I. K. Nasution, Afrizal, and M. A. Dalimunthe, “Religiosity in Paying Zakat and Tax Compliance in Medan City.,” Pharos J. Theol., no. 104(3), Jun. 2023, doi: https://doi.org/10.46222/pharosjot.104.330.
[10] Rahma Nur Hidayah, Kula Khusnihita, and Gustina Masitoh, “Mengenal Ekonometri sebagai Alat Analisis Ekonomi yang Kuat,” Kaji. Ekon. dan Akunt. Terap., vol. 2, no. 2 SE-Articles, pp. 24–34, May 2025, doi: https://doi.org/10.61132/keat.v2i2.1015.
[11] A. El Ashfahany, M. Q. Multazam, S. Ahmed, M. R. Ab Rahman, and M. S. Apriantoro, “Relationship of Zakat and Waqf to Poverty and Inequality: Bibliometrics Analysis,” Suhuf, vol. 37, no. 1, pp. 171–187, May 2025, doi: https://www.doi.org/10.23917/suhuf.v37i1.9938.
[12] M. Syahbandir, W. Alqarni, S. Abbas, B. Ali, and F. Samad, “State and Islamic Law: A Study of Legal Politics on Zakat as a Tax Deduction in Aceh,” AHKAM J. Ilmu Syariah, vol. 22, no. 1, pp. 161–184, Jun. 2022, doi: https://doi.org/10.15408/ajis.v22i1.26200.
[13] S. Soekanto, “KESADARAN HUKUM DAN KEPATUHAN HUKUM,” J. Huk. Pembang., vol. 7, no. 6, pp. 462, (Indonesia), Dec. 1977, doi: https://doi.org/10.21143/jhp.vol7.no6.742.
[14] U. Samra and Muhammad Saad Siddiqui, “System of Zakat and Ushr – A Paradigm Shift after Eighteenth Amendment to the Constitution of Pakistan,” J. Islam. Thought Civiliz., vol. 11, no. 1, pp. 411–420, Jun. 2021, doi: https://doi.org/10.32350/jitc.111.22.
[15] J. M. Cáceres and J. N. Soto, “Niveles de recaudación tributaria e inversión pública a nivel departamental en el Perú, 2008-2017,” Rev. Cienc. UNEMI, vol. 13, no. 33, pp. 108–119, 2020, [Online]. Available: https://dialnet.unirioja.es/servlet/articulo?codigo=8375326
[16] F. Fuadi, S. Sahara, and M. Suriyani, “The Implications of Regulating Zakat to Reduce Income Tax and Make it A Source of Local Revenue in Aceh,” Samarah J. Huk. Kel. dan Huk. Islam, vol. 8, no. 3, p. 1763, Sep. 2024, doi: https://doi.org/10.22373/sjhk.v8i3.24159.
[17] J. A. Aziz, M. S. Q. Hamdan, A. Dahlan, and N. E. K. Aprianto, “Yusuf Al-Qaraḍāwī’s Theory of Zakat and Taxes and Its Relevance to Zakat and Taxation Law in Indonesia,” J. Ecohumanism, vol. 3, no. 4, pp. 1169–1182, 2024, [Online]. Available: https://www.ceeol.com/search/article-detail?id=1272837
[18] N. F. A. Awang, “Thematic Review Paper on Business Zakat from 2015 to 2020,” Econ. Aff., vol. 68, no. 2, pp. 1213–1225, Jun. 2023, doi: https://doi.org/10.46852/0424-2513.2.2023.27.
[19] R. Danila, R. Mat Saat, and K. M. Ku Bahador, “Trust and Religiosity: Integrating Technological Acceptance Factors into the Extended Unified Theory of Acceptance and Use of Technology (UTAUT) Model for Zakat Online Payment Systems,” J. Adv. Res. Appl. Sci. Eng. Technol., vol. 53, no. 2, pp. 199–214, Oct. 2024, doi: https://doi.org/10.37934/araset.53.2.199214.
[20] O. C. Kanca and R. Yamak, “Dynamic Relationships between Democracy and Tax Revenues: The Case of Turkiye,” Int. J. Econ. Financ. Issues, vol. 15, no. 2, pp. 132–141, Feb. 2025, doi: https://doi.org/10.32479/ijefi.17997.
[21] D. M. Bekana, “General literacy and effective taxation system in Africa,” Dev. Stud. Res., vol. 11, no. 1, pp. 1–12, Dec. 2024, doi: https://doi.org/10.1080/21665095.2024.2310120.
[22] A. Albert and R. A. Fadjarenie, “Early tax education: Could it change the future compliance behavior?,” Int. J. Eval. Res. Educ., vol. 11, no. 4, p. 1912, Dec. 2022, doi: https://doi.org/10.11591/ijere.v11i4.22241.
[23] P. Sibarani, A. Fadjarenie, C. Widayati, and D. Tarmidi, “Digital tax policies and compliance challenges for MSMEs in Indonesia,” Edelweiss Appl. Sci. Technol., vol. 8, no. 6, pp. 2817–2835, Oct. 2024, doi: https://doi.org/10.55214/25768484.v8i6.2560.
[24] R. M. Oktaviani, H. Kurnia, S. Sunarto, and U. Udin, “The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy,” Accounting, vol. 6, no. 2, pp. 89–96, 2020, doi: https://doi.org/10.5267/j.ac.2019.12.004.
[25] Supardianto, R. Ferdiana, and S. Sulistyo, “The Role of Information Technology Usage on Startup Financial Management and Taxation,” Procedia Comput. Sci., vol. 161, pp. 1308–1315, 2019, doi: https://doi.org/10.1016/j.procs.2019.11.246.
[26] D. Permatasari, F. Ambia, E. Kusrini, and M. Zulkarnain, “Comparison of Gross Split Production Sharing Contract and Taxation Aspects for Economic Incentives in Indonesia,” Int. J. Technol., vol. 14, no. 2, p. 246, Apr. 2023, doi: https://doi.org/10.14716/ijtech.v14i2.5441.
[27] S. Herianingrum, R. Ernayani, H. Seto, M. N. H. Rayandono, and M. Q. Fauzy, “The impact of zakat, education expenditure, and health expenditure towards poverty reduction.,” Syst. Rev. Pharm., vol. 11, no. 12, 2020, [Online]. Available: https://openurl.ebsco.com/EPDB%3Agcd%3A2%3A31157618/detailv2?sid=ebsco%3Aplink%3Ascholar&id=ebsco%3Agcd%3A156331830&crl=c&link_origin=scholar.google.com
[28] S. Hadiyantina, D. Cahyandari, B. U. Annafi, and N. Ramadhan, “The Tendencies of Cryptocurrency Policies in Indonesia,” Lentera Huk., vol. 11, no. 2, p. 257, Aug. 2024, doi: https://doi.org/10.19184/ejlh.v11i2.40095.
[29] M. S. Apriantoro and I. Maulana, “Environmental Taxation Through a Bibliometric Lens: Finding Leading Voices, Trends, and Gaps,” Int. J. Energy Econ. Policy, vol. 15, no. 2, pp. 484–494, Feb. 2025, doi: https://doi.org/10.32479/ijeep.17815.
[30] H. Ladhari, F. Lakhal, and M. Ben Slimane, “Studying nonlinear dynamics of tax avoidance and the cost of debt,” Rev. Account. Financ., vol. 24, no. 3, pp. 401–426, May 2025, doi: https://doi.org/10.1108/RAF-05-2024-0172.
[31] P. S. Asmoro, “Psychosocial learning environment, learning anxiety, and learning satisfaction: evidence from distance learners in taxation during the COVID-19 period,” Cogent Educ., vol. 11, no. 1, Dec. 2024, doi: https://doi.org/10.1080/2331186X.2024.2359870.
[32] Y. Fan, M. Usman, P. Poulova, and Y. Wen, “Unraveling the nexus between fiscal policy uncertainty, environmental taxation, and life expectancy,” BMC Public Health, vol. 25, no. 1, p. 2112, Jun. 2025, doi: https://doi.org/10.1186/s12889-025-23391-y.
[33] H. A. N. Al-Refiay, J. I. Barrak, A. Isam Elaibi Al-Tameemi, and M. Pazhohi, “Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market,” Risks, vol. 13, no. 2, p. 29, Feb. 2025, doi: https://doi.org/10.3390/risks13020029.
[34] A. Maisyarah and M. Z. Hamzah, “Zakat Distribution Management: A Systematic Literature Review,” Suhuf, vol. 36, no. 1, pp. 95–108, May 2024, doi: https://www.doi.org/10.23917/suhuf.v36i1.4357.
[35] K. Jermsittiparsert and K. Sommanawat, “The Contributions Of Strategic Zakat In Supply Chain And Profitability Of The National Zakat Agency: A Case Study From National Zakat Agency Indonesia,” Humanit. Soc. Sci. Rev., vol. 7, no. 2, pp. 471–478, Aug. 2019, doi: https://doi.org/10.18510/hssr.2019.7255.
[36] A. M. Sopian, R. Ilyas, F. Kasyidi, and A. I. Hadiana, “SAER : Comparison of Rule Prediction Algorithms on Constructing a Corpus for Taxation Related Tweet Aspect-Based Sentiment Analysis,” J. Online Inform., vol. 9, no. 1, pp. 100–110, May 2024, doi: https://doi.org/10.15575/join.v9i1.1275.
[37] L. Abu-Rajab, T. Steijvers, M. Corten, N. Lybaert, and M. Alsharairi, “The impact of the CEO’s Islamic religiosity on tax aggressive behavior in family firms,” Int. J. Islam. Middle East. Financ. Manag., vol. 17, no. 5, pp. 955–973, Aug. 2024, doi: https://doi.org/10.1108/IMEFM-11-2023-0430.
[38] V. Yazdi-Feyzabadi, M. Hajizadeh, E. Homaie Rad, A. Reihanian, A. H. Samadi, and M. Mahdaviroshan, “Taxing mechanisms on salty foods: investigation of effectiveness through price elasticity and cross price elasticity of demand,” J. Heal. Popul. Nutr., vol. 44, no. 1, p. 259, Jul. 2025, doi: https://doi.org/10.1186/s41043-025-00951-x.
[39] T. Kollruss, “Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis,” Financ. Innov., vol. 11, no. 1, p. 89, Feb. 2025, doi: https://doi.org/10.1186/s40854-024-00706-3.
[40] L. M. Batrancea, J. Kudła, B. Błaszczak, and M. Kopyt, “A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework,” Data Br., vol. 48, p. 109183, Jun. 2023, doi: https://doi.org/10.1016/j.dib.2023.109183.
[41] S. K. Rahayu, A. R. Komala, and S. N. B. S. Yusuf, “Enhancing Islamic Banking through Accounting and Taxation Harmonization: A Comparative Study of Indonesia and Malaysia,” Australas. Accounting, Bus. Financ. J., vol. 18, no. 5, pp. 1–36, Dec. 2024, doi: https://doi.org/10.14453/aabfj.v18i5.09.
[42] N. M. Al-Rahamneh and Z. Bidin, “The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs,” J. Risk Financ. Manag., vol. 15, no. 9, p. 407, Sep. 2022, doi: https://doi.org/10.3390/jrfm15090407.
[43] N. H. Abdul Samad, R. Abdul Rahman, S. Masrom, N. Omar, and H. Che Hasan, “Predicting the intention to adopt e-zakat payment services: a machine learning approach,” Bull. Electr. Eng. Informatics, vol. 14, no. 3, pp. 2330–2337, Jun. 2025, doi: https://doi.org/10.11591/eei.v14i3.8512.
[44] J. Nasution, M. I. Nasution, and A. A. Murtadla, “Modernizing Zakat in Indonesia, from Masdar Farid Mas’udi, Safwan Idris, and Didin Hafidhuddin,” Suhuf, vol. 36, no. 1, pp. 55–65, May 2024, doi: https://www.doi.org/10.23917/suhuf.v36i1.4412.
[45] M. S. M. Esa, H. Wahid, and S. E. Yaacob, “Revamping Zakat Distribution: Asnaf Empowerment Through Conditional Cash Transfer,” Int. J. Sustain. Dev. Plan., vol. 20, no. 5, pp. 2055–2064, May 2025, doi: https://doi.org/10.18280/ijsdp.200522.
[46] K. Khamim, R. Adithya, R. Waldan, U. Adzkiya’, and U. M. Nur, “Interpreting Corporate Zakat as Trade Zakat: The Construction of Islamic Legal Knowledge and Zakat Collection Practices at Baitulmaal Munzalan Indonesia,” J. Islam. Law, vol. 6, no. 1, pp. 112–134, Feb. 2025, doi: https://doi.org/10.24260/jil.v6i1.3679.
[47] R. A. Rahman, E. N. Sari, S. H. M. Radzi, F. Saragih, and N. B. Zakaria, “Drivers Influencing The Usage Intention Towards Online Zakat Payment System: Evidence From Malaysia,” Bangladesh J. Multidiscip. Sci. Res., vol. 10, no. 1, pp. 1–10, Feb. 2025, doi: https://doi.org/10.46281/bjmsr.v10i1.2280.
[48] T. Leonard, H. Heriyanti, E. F. Pakpahan, and R. M. Fenitra, “The Influence of Green Tax Regulations on New Renewable Energy Funding in Indonesia,” BESTUUR, vol. 11, no. 2, p. 384, Dec. 2024, doi: https://doi.org/10.20961/bestuur.v11i2.82506.
Downloads
Submitted
Accepted
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Dwi Mutiara Kintan Mani, Isman Isman, Mamdukh Budiman
This work is licensed under a Creative Commons Attribution 4.0 International License.
