Publication:
A Study Of Muslims’ Perceptions Of Zakat As A Tax Reduction In Malaysia And Indonesia

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dc.contributor.authorAula Ahmad Hafidh Saiful Fikrien_US
dc.contributor.authorSharifah Faigah Syed Alwien_US
dc.contributor.authorFuadah Joharien_US
dc.contributor.authorMaimun Sholehen_US
dc.contributor.authorEko Suprayitnoen_US
dc.contributor.authorNgadiyonoen_US
dc.date.accessioned2024-05-28T06:36:40Z
dc.date.available2024-05-28T06:36:40Z
dc.date.issued2022
dc.date.submitted2023-1-19
dc.descriptionVolume: 12 No :1 (page: 60-75)en_US
dc.description.abstractThe study of zakat and taxes is still a highly regarded topic, especially in relation to the public’s perception of zakat as a tax reduction. The aim of this study is to examine the influencing factors towards the perception of Muslims on the zakat policy as a form of tax reduction based on an adopted research model. To assess the quality of the models and hypothesis, the Partial Least Square (PLS) - Structure Equations Model (SEM) is used in this study. There is a total of 152 respondents involved in this study whereby the respondents are almost evenly divided between Malaysians and Indonesians. The Malaysian citizens are a total of 77 people (50.7%) and the remaining 75 people (49.3%) are Indonesian residents. Based on the SEM results of the formation factors in the test produced by the method of Exploratory Factor Analysis, it can be said that only the knowledge about tax, religiosity and satisfaction variables have a significant and positive influence or impact on the perception towards tax through zakat system. The results of this study can reduce the gap in perception and understanding among the Muslim community regarding the perception of Muslims towards tax breaks through the zakat system and will surely play an important role for countries, policy makers and zakat or tax institutions both in Malaysia and Indonesia as well as around the world in utilizing practices which can be considered highly and positively beneficial to the Muslim society.en_US
dc.identifier.doihttps://doi.org/10.5296/jpag.v12i1.19217
dc.identifier.epage77
dc.identifier.issn2161-7104
dc.identifier.issue1
dc.identifier.spage60
dc.identifier.urihttps://www.macrothink.org/journal/index.php/jpag/article/view/19217
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7308
dc.identifier.volume12
dc.language.isoen_USen_US
dc.publisherMacrothink Institute, United Statesen_US
dc.relation.ispartofJournal of Public Administration & Governance (JPAG)en_US
dc.subjectZakat, Tax Reduction, Muslims’ Perceptionsen_US
dc.titleA Study Of Muslims’ Perceptions Of Zakat As A Tax Reduction In Malaysia And Indonesiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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