Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

Provita Wijayanti*  -  Universitas Islam Sultan Agung Semarang, Indonesia
Farikha Amilahaq  -  Universitas Islam Sultan Agung Semarang, Indonesia
Osmad Muthaher  -  Universitas Islam Sultan Agung Semarang, Indonesia
Nurul Syuhada Baharuddin  -  Universiti Teknologi MARA Cawangan Terengganu, Malaysia
Nur Raihana Mohd Sallem  -  Universiti Teknologi MARA Cawangan Terengganu, Malaysia

(*) Corresponding Author
DOI: 10.21580/jiafr.2022.4.1.10888

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.

Keywords: zakat; tax deduction regulation; tax compliance behavior

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