Bin Lahuri, Setiawan (2022) MUSLIM PERCEPTION ON ZAKAT AS A TAX DEDUCTION IN INDONESIA. Share: Jurnal Ekonomi dan Keuangan Islam, 11 (2). pp. 477-501. ISSN 2089-6239

	Text (MUSLIM PERCEPTION ON ZAKAT AS A TAX DEDUCTION IN INDONESIA) Muslim Perception on Zakat as a tax deduction in indonesia.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (473kB)
	Text (Cek Plagiasi) Muslim Perception on Zakat as a tax deduction in indonesia.pdf.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (518kB)

Abstract

This study aims to examine the Muslim community's perception of tax-deductible zakat in Indonesia. We employ exogenous variables including religiosity, halal and haram aspects, legal aspects, trust, motivation, and satisfaction. We also use variables of perception as mediating variables. The research data was collected through the distribution of questionnaires to 543 Muslims from various parts of Indonesia. This study employs Structural Equation Modeling with PLS version 3.0 to analyze the data. The results indicate that religiosity, the legal aspect and trust, and satisfaction have a positive and statistically significant effect on performance, whereas the halal-haram aspect and motivation have a negative and statistically significant effect on the tax deduction of zakat.

Actions (login required)

View Item