TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS
DOI:
https://doi.org/10.38035/dijefa.v1i6.746Keywords:
Perception, halal-haram aspect, understanding of the tax regulations, religiosityAbstract
This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.
References
Afritenti, H., Fitriyani, D., & Susfayetti, S. (2020). Faktor-faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar di KPP Pratama Jambi. Jambi Accounting Review (JAR), 1(1), 63-79.
Ali, N. R., & Pope, J. (2014). The influence of religiosity on taxpayers' compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1), 71-91.
Amin, A., & Mispa, S. (2020, July). Dimension of Taxpayer Perception Regarding Tax Evation Actions. Point of View Research Accounting and Auditing, 1(3), 25-32.
Andreasa, A., & Enni, S. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers. Procedia - Social and Behavioral Sciences 211. 2nd Global Conference on Business and Social Science , (pp. 163-169). Bali.
Andriono, A., & Hidayatulloh, A. (2020, September). Determinan Kepatuhan Wajib Pajak Muslim Untuk Membayarkan Pajak. KOMPARTEMEN : Jurnal Ilmiah Akuntansi, XIX(2), 31-41.
Aondo, R. M., & Sile, M. (2018). Effect Of Taxpayers Knowledge And Tax Rates On Tax Compliance Amongst Smes In Nakuru County Kenya. European Journal of Business and Strategic Management, 3(6).
Ayuba, M. A. (2016). Islamic Economic System, Poverty and Insurgency: From Zak?h Distribution to Capacity Building. IJISEF. International Journal Of Islamic Economics and Finance Studies, 2(3), 53-72. http://ijisef.org/.
Baharuddin, K., Kassim, N. A., Nordin, S. K., & Buyong, S. Z. (2015). Understanding the Halal Concept and the Importance of Information on Halal Food Business Needed by Potential Malaysian Entrepreneurs. International Journal of Academic Research in Business and Social Sciences, 5(2), 170-180.
Boediman, E. P. (2017). Halal LifeStyle in Marketing Communication and E-Commerce. International Journal of Pure and Applied Mathematics, 117(15), 931-944. url:http://www.ijpam.eu.
Djawadi, B. M., & Fahri, R. (2013). The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance. IZA Discussion Paper No. 72 55. Germany.: University of Paderborn.
Doktoralina, C. M., & Bahari, Z. (2017). The Relationship Between Income Household and Intention to Pay Zakat on Income among Indonesia Academicians. Mediterranean Journal of Social Sciences, 8(4), 27-39. https://www.mcser.org/journal/index.php/mjss/article/view/9991.
Ermawati, N., & Afifi, Z. (2018). Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Akuntansi Indonesia, 7(2), 49-62.
Fitriani , A. (2016). Peran Religiusitas Dalam Meningkatkan Psychological Well Being. Al-AdYaN, XI(1).
Fitriani, R. (2013). Zakat Dan Pajak: Perspektif Islam. Al Mabsut. Jurnal Studi Islam dan Sosial, 6(1).
Hamzah, A., Krauss, S., Noah, S. M., Suandi, T., Juhari, R., & Jamiah, J. (2007). Muslim Religiosity and Personality Assesment : Prototype for Nation Building . Selangor : Institute for Social Sciences Studies (IPSAS)-University Putra Malaysia.
Hanum, F., & Adityawarman, A. (2020, Juni). Faktor yang Mempengaruhi Minat Beli Roti Halal pada Mahasiswa Muslim. BISNIS: Jurnal Bisnis dan Manajemen Islam, 8(1), 67-82.
Haskar, E. (2020). Hubungan Pajak Dan Zakat Menurut Perspektif Islam. MENARA Ilmu, XIV(2), 28-38.
Ilter, B., Bayraktaroglu, G., & Ipek, I. (2017). Impact of Islamic Religiosity on Materialistic Values in Turkey. Journal of Islamic Marketing. , https://doi.org/https://doi.org/10.1108/JIMA-12-2015-0092.
Ivalaili, I. (2019). Religiusitas Dan Pengaruh Faktor Demografi Terhadap Kepatuhan Dalam Berzakat. AL-URBAN: Jurnal Ekonomi Syariah dan Filantropi Islam, 3(1), 1-12.
Mahmud, A. (2017). Kajian Hadis tentang Halal, Haram, dan Syubhat. Jurnal Adabiyah, 17(2), 124-142.
Manual, V., & Xin, A. Z. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56-70.
Mastura, F., & Bidin, Z. (2015). Factors Influencing Zakat Compliance Behavior on Saving. International Journal of Business and Social Research, 5(1), 119-128. .
Mckerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators Of Tax Morale: An Exploratory Study. Ejournal Of Tax Research, 11(1), 5-22.
Mohamad, M. H., & Majid, W. R. (2019). Kepenggunaan Halal Dalam Ekosistem Halal: Konsep Dan Kepentingan. International Conference onIslamic Law, Economy & Finance (SPEKI) (pp. 71-82). Johor, Malaysia: Universiti Kebangsaan Malaysia.
Muhammad, H., Nabeel, A., & Haider, S. (2015). Factors Affecting Halal Purchase Intention -Evidence From Pakistan’S Halal Food Sector. Management Research Review, 38(6).
Mulyadi, M. (2016). AGAMA DAN PENGARUHNYA DALAM KEHIDUPAN. Jurnal Tarbiyah Al-Awlad, VI(2), 556-564.
Mutmainah, L. (2018, Juni-Desember). The Role of Religiosity, Halal Awareness, Halal Certification, and Food Ingredients on Purchase Intention of Halal Food. Ihtifaz. Journal of Islamic Economics, Finance and Banking., 1(1&2), 33-50.
Muzakkir, M., Indrijawati, A., & Syamsuddin, S. (2019). The Determinant Effect of Theory of Planned Behavior and Tax Knowledge on Taxpayer Compliance. International Journal of Innovative Science and Research Technology, 4(1), 31-41.
Peraturan Menteri Keuangan No.101. (2016). Jakarta: Republik Indonesia.
Pramintasari, T. R., & Fatmawati, I. (2017, Maret). Pengaruh Keyakinan Religius, Peran Sertifikasi Halal, Paparan Informasi, dan Alasan Kesehatan Terhadap Kesadaran Masyarakat Pada Produk Makanan Halal. Jurnal Universitas Negeri Yogyakarta, 8(1), 1-32.
Ridwan, M. (2019). Nilai Filosofi Halal Dalam Ekonomi Syariah. Profit: JurnalKajian Ekonomi dan Perbankan, 3(1), 14-29.
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics terhadap Tax Evasion dengan Intrinsic dan Extrinsic Religiosity sebagai Variabel Moderating. Tax & Accounting Review, 4(1).
Ruliana, T., Soegiarto K., E., & Risnayanti, C. (2017). Zakat In Employees Income Tax. Research Journal of Accounting and Business Management, 1(1), 108-114.
Salmawati, S., & Fitri, M. (2018). Pengaruh Tingkat Pendapatan, Religiusitas, Akuntabilitas Dan Kualitas Pelayanan Terhadap Minat Muzakki Membayar Zakat Di Baitul Mal Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(1), 54-66.
Serkan, B., Budak, T., Yuzda, B., & Mohdali, R. (2016). The Impact Of Religiosity On Tax Compliance Among Turkish Self-Employed Taxpayers. Religions, 37(7).
Sugiyono. (2015). Metode Penelitian (Metode Kuantitatif, Kualitatif, R&D). Bandung: Alfabeta.
Suprayitno, E., Aslam, M., & Harun, A. (2017). Zakat and SDGs: Impact Zakat on Human Development in the Five States of Malaysia. International Journal of Zakat, 2(1), https://doi.org/10.37706/ijaz.v2i1.15.
Tanti, T. (2019). Cara Halal Memiliki Harta. TAQNIN : Jurnal Syariah dan Hukum, 1(2).
Utari, P. D., & Setiawan, P. E. (2019). Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 28(1), 109-131. https://doi.org/10.24843/EJA.2019.v28.i01.p05.
Wahab, N. A., Zainol, Z., & Bakar, M. A. (2017). Towards Developing Service Quality Index for Zakat Institutions. Journal of islamic Accounting and Business Research, 8(3), 326-333. https://doi.org/10.1108/JIABR-09-2015-0040.
Yakin, A. (2018, Juli). Pencantuman Label Halal (Halal Food) Etika Dalam Bisnis Dan Perlindungan Konsumen. Ekomadania, 2(1).
Yuwono, A. B. (2018). Kedudukan Potongan Pajak Pribadi Terhadap Zakat Yang Telah Dibayarkan. Jurnal USM Law Review, 1(1), 82-93.
Ali, N. R., & Pope, J. (2014). The influence of religiosity on taxpayers' compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1), 71-91.
Amin, A., & Mispa, S. (2020, July). Dimension of Taxpayer Perception Regarding Tax Evation Actions. Point of View Research Accounting and Auditing, 1(3), 25-32.
Andreasa, A., & Enni, S. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers. Procedia - Social and Behavioral Sciences 211. 2nd Global Conference on Business and Social Science , (pp. 163-169). Bali.
Andriono, A., & Hidayatulloh, A. (2020, September). Determinan Kepatuhan Wajib Pajak Muslim Untuk Membayarkan Pajak. KOMPARTEMEN : Jurnal Ilmiah Akuntansi, XIX(2), 31-41.
Aondo, R. M., & Sile, M. (2018). Effect Of Taxpayers Knowledge And Tax Rates On Tax Compliance Amongst Smes In Nakuru County Kenya. European Journal of Business and Strategic Management, 3(6).
Ayuba, M. A. (2016). Islamic Economic System, Poverty and Insurgency: From Zak?h Distribution to Capacity Building. IJISEF. International Journal Of Islamic Economics and Finance Studies, 2(3), 53-72. http://ijisef.org/.
Baharuddin, K., Kassim, N. A., Nordin, S. K., & Buyong, S. Z. (2015). Understanding the Halal Concept and the Importance of Information on Halal Food Business Needed by Potential Malaysian Entrepreneurs. International Journal of Academic Research in Business and Social Sciences, 5(2), 170-180.
Boediman, E. P. (2017). Halal LifeStyle in Marketing Communication and E-Commerce. International Journal of Pure and Applied Mathematics, 117(15), 931-944. url:http://www.ijpam.eu.
Djawadi, B. M., & Fahri, R. (2013). The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance. IZA Discussion Paper No. 72 55. Germany.: University of Paderborn.
Doktoralina, C. M., & Bahari, Z. (2017). The Relationship Between Income Household and Intention to Pay Zakat on Income among Indonesia Academicians. Mediterranean Journal of Social Sciences, 8(4), 27-39. https://www.mcser.org/journal/index.php/mjss/article/view/9991.
Ermawati, N., & Afifi, Z. (2018). Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Akuntansi Indonesia, 7(2), 49-62.
Fitriani , A. (2016). Peran Religiusitas Dalam Meningkatkan Psychological Well Being. Al-AdYaN, XI(1).
Fitriani, R. (2013). Zakat Dan Pajak: Perspektif Islam. Al Mabsut. Jurnal Studi Islam dan Sosial, 6(1).
Hamzah, A., Krauss, S., Noah, S. M., Suandi, T., Juhari, R., & Jamiah, J. (2007). Muslim Religiosity and Personality Assesment : Prototype for Nation Building . Selangor : Institute for Social Sciences Studies (IPSAS)-University Putra Malaysia.
Hanum, F., & Adityawarman, A. (2020, Juni). Faktor yang Mempengaruhi Minat Beli Roti Halal pada Mahasiswa Muslim. BISNIS: Jurnal Bisnis dan Manajemen Islam, 8(1), 67-82.
Haskar, E. (2020). Hubungan Pajak Dan Zakat Menurut Perspektif Islam. MENARA Ilmu, XIV(2), 28-38.
Ilter, B., Bayraktaroglu, G., & Ipek, I. (2017). Impact of Islamic Religiosity on Materialistic Values in Turkey. Journal of Islamic Marketing. , https://doi.org/https://doi.org/10.1108/JIMA-12-2015-0092.
Ivalaili, I. (2019). Religiusitas Dan Pengaruh Faktor Demografi Terhadap Kepatuhan Dalam Berzakat. AL-URBAN: Jurnal Ekonomi Syariah dan Filantropi Islam, 3(1), 1-12.
Mahmud, A. (2017). Kajian Hadis tentang Halal, Haram, dan Syubhat. Jurnal Adabiyah, 17(2), 124-142.
Manual, V., & Xin, A. Z. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56-70.
Mastura, F., & Bidin, Z. (2015). Factors Influencing Zakat Compliance Behavior on Saving. International Journal of Business and Social Research, 5(1), 119-128. .
Mckerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators Of Tax Morale: An Exploratory Study. Ejournal Of Tax Research, 11(1), 5-22.
Mohamad, M. H., & Majid, W. R. (2019). Kepenggunaan Halal Dalam Ekosistem Halal: Konsep Dan Kepentingan. International Conference onIslamic Law, Economy & Finance (SPEKI) (pp. 71-82). Johor, Malaysia: Universiti Kebangsaan Malaysia.
Muhammad, H., Nabeel, A., & Haider, S. (2015). Factors Affecting Halal Purchase Intention -Evidence From Pakistan’S Halal Food Sector. Management Research Review, 38(6).
Mulyadi, M. (2016). AGAMA DAN PENGARUHNYA DALAM KEHIDUPAN. Jurnal Tarbiyah Al-Awlad, VI(2), 556-564.
Mutmainah, L. (2018, Juni-Desember). The Role of Religiosity, Halal Awareness, Halal Certification, and Food Ingredients on Purchase Intention of Halal Food. Ihtifaz. Journal of Islamic Economics, Finance and Banking., 1(1&2), 33-50.
Muzakkir, M., Indrijawati, A., & Syamsuddin, S. (2019). The Determinant Effect of Theory of Planned Behavior and Tax Knowledge on Taxpayer Compliance. International Journal of Innovative Science and Research Technology, 4(1), 31-41.
Peraturan Menteri Keuangan No.101. (2016). Jakarta: Republik Indonesia.
Pramintasari, T. R., & Fatmawati, I. (2017, Maret). Pengaruh Keyakinan Religius, Peran Sertifikasi Halal, Paparan Informasi, dan Alasan Kesehatan Terhadap Kesadaran Masyarakat Pada Produk Makanan Halal. Jurnal Universitas Negeri Yogyakarta, 8(1), 1-32.
Ridwan, M. (2019). Nilai Filosofi Halal Dalam Ekonomi Syariah. Profit: JurnalKajian Ekonomi dan Perbankan, 3(1), 14-29.
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics terhadap Tax Evasion dengan Intrinsic dan Extrinsic Religiosity sebagai Variabel Moderating. Tax & Accounting Review, 4(1).
Ruliana, T., Soegiarto K., E., & Risnayanti, C. (2017). Zakat In Employees Income Tax. Research Journal of Accounting and Business Management, 1(1), 108-114.
Salmawati, S., & Fitri, M. (2018). Pengaruh Tingkat Pendapatan, Religiusitas, Akuntabilitas Dan Kualitas Pelayanan Terhadap Minat Muzakki Membayar Zakat Di Baitul Mal Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(1), 54-66.
Serkan, B., Budak, T., Yuzda, B., & Mohdali, R. (2016). The Impact Of Religiosity On Tax Compliance Among Turkish Self-Employed Taxpayers. Religions, 37(7).
Sugiyono. (2015). Metode Penelitian (Metode Kuantitatif, Kualitatif, R&D). Bandung: Alfabeta.
Suprayitno, E., Aslam, M., & Harun, A. (2017). Zakat and SDGs: Impact Zakat on Human Development in the Five States of Malaysia. International Journal of Zakat, 2(1), https://doi.org/10.37706/ijaz.v2i1.15.
Tanti, T. (2019). Cara Halal Memiliki Harta. TAQNIN : Jurnal Syariah dan Hukum, 1(2).
Utari, P. D., & Setiawan, P. E. (2019). Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 28(1), 109-131. https://doi.org/10.24843/EJA.2019.v28.i01.p05.
Wahab, N. A., Zainol, Z., & Bakar, M. A. (2017). Towards Developing Service Quality Index for Zakat Institutions. Journal of islamic Accounting and Business Research, 8(3), 326-333. https://doi.org/10.1108/JIABR-09-2015-0040.
Yakin, A. (2018, Juli). Pencantuman Label Halal (Halal Food) Etika Dalam Bisnis Dan Perlindungan Konsumen. Ekomadania, 2(1).
Yuwono, A. B. (2018). Kedudukan Potongan Pajak Pribadi Terhadap Zakat Yang Telah Dibayarkan. Jurnal USM Law Review, 1(1), 82-93.
Downloads
Published
2021-02-21
Issue
Section
Articles
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
