Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia
| Autor: | Provita Wijayanti, Farikha Amilahaq, Osmad Muthaher, Nurul Syuhada Baharuddin, Nur Raihana Mohd Sallem |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Journal of Islamic Accounting and Finance Research, Vol 4, Iss 1, Pp 25-50 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2715-0429 2714-8122 |
| DOI: | 10.21580/jiafr.2022.4.1.10888 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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