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Challenges of Zakat Integration as Source of State Revenue

International Journal of Islamic Economics and Finance

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Title Challenges of Zakat Integration as Source of State Revenue
 
Creator Yasni, Raynal
Erlanda, Agam Reynaldi Reza
 
Subject State Revenue; Zakat; Taxation; Budget
 
Description In the era of new public financial management, where society participation and cost sharing in public goods provision are inevitably pursued by government, some sources can still be explored such as zakat, infaq, and sadaqah as social awareness activities for Muslims that are prevalent in the community. There are also other donations on the basis of certain motivations which can reduce the burden of tax revenue to support public policy. The phenomenon of mutual cooperation and caring to help others through social donations emerged even more apparent when the Covid-19 pandemic entered a period of social restrictions. This study aims to examine the challenges faced in integrating zakat as an alternate state revenue. The method used is descriptive qualitative using primary data in the form of semi-structured interviews. Determination of the source of data on the interviewee is done purposively. They are chosen to represent zakat practitioners, representatives of government and taxation institutions, and academics. The results showed various challenges in integrating zakat as an alternative source of state revenue, namely uniting government programs with receivers, distribution process, strong zakat institutions, supervisory institutions, public trust, increased compliance, issues on state ideology, alignment of rules with other religious communities, revenue earmarking, and spending flexibility.
 
Publisher Universitas Muhammadiyah Yogyakarta
 
Contributor —
 
Date 2020-09-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.umy.ac.id/index.php/ijief/article/view/9019
10.18196/ijief.3238
 
Source International Journal of Islamic Economics and Finance (IJIEF); Vol 3, No 2 (2020): Special Issue: Islamic Social Finance and Ethics; 175-204
2622-4372
2622-3562
 
Language eng
 
Relation https://journal.umy.ac.id/index.php/ijief/article/view/9019/5611
 
Rights Copyright (c) 2020 International Journal of Islamic Economics and Finance (IJIEF)
http://creativecommons.org/licenses/by-sa/4.0