Article Sidebar

Implementation of policies regarding zakat as a deduction of taxable income A case study in districts and cities in southern Tapanuli
Submitted
July 5, 2024
Accepted
September 20, 2024
Published
November 5, 2024
Download
PDF Review Reports Originality Report
Statistic
Read Counter : 35 Download : 0

Main Article Content

Abstract

Introduction
Zakat plays a crucial role in improving the welfare of the Muslim community in Indonesia. However, Indonesian Muslims face a dual obligation: to pay both zakat and taxes. To alleviate this burden, the government implemented a policy that allows zakat to be deducted from taxable income. This policy aims to encourage zakat payers (muzakki) to distribute their zakat through official institutions such as BAZNAS. Nevertheless, zakat collection by BAZNAS in southern Tapanuli remains relatively low, necessitating an examination of the policy’s effectiveness.
Objectives
This study aimed to evaluate the effectiveness of the zakat as a deduction of taxable income in southern Tapanuli and identify the factors affecting zakat collection through official institutions.
Method
This study employed a qualitative descriptive approach using empirical methods. Data were gathered from regulations related to zakat as a deduction of taxable income, and from observations of the performance of institutions managing zakat and taxes.
Results
This study shows that while zakat can be applied as a deduction of taxable income, its implementation has not yet been optimal. Factors impacting the ineffectiveness of this policy include limited legal impact on payment obligations, administrative complexity, insufficient synergy between zakat and tax offices, lack of public outreach, and societal preference for directly paying zakat to recipients (mustahiq).
Implications
The study suggests the need to increase public outreach and synergy among institutions and simplify administrative processes to optimize zakat collection as a tax deduction. These improvements are expected to encourage broader participation in zakat distribution through official channels.
Originality/Novelty
This study contributes to the literature on the effectiveness of zakat as a tax deduction in Indonesia, particularly in southern Tapanuli. It offers insights into the challenges and opportunities of implementing this policy at the regional level.

Keywords

BAZNAS policy effectiveness southern Tapanuli tax deduction tax policy Muslims welfare zakat

Article Details

License

Copyright (c) 2024 Faisal Ahmad

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
How to Cite
Ahmad, F., Hsb, Z. ., & Kholijah, S. . (2024). Implementation of policies regarding zakat as a deduction of taxable income: A case study in regencies and city in southern Tapanuli. Journal of Islamic Economics Lariba, 10(2). https://doi.org/10.20885/jielariba.vol10.iss2.art2
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Ahmad, N. A., Zahid, E. S. M., Razali, M., Mohd Zin, M. Z., & Rahim, H. A. (2022). Zakat on shares in developing hifz mal. International Journal of Academic Research in Business and Social Sciences, 12(9), 1828–1834. https://doi.org/10.6007/IJARBSS/v12-i9/15136

  2. Ahmed, M. U., & Kasri, N. S. B. (2021). Zakat calculation software for corporate entities. In M. M. Billah (Ed.), Islamic FinTech (pp. 319–333). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_18

  3. Aisyah, Herliani, F., & Sopian. (2020). Analisis UU Nomor 23 Tahun 2011 tentang Pengelolaan Zakat (Perspektif sosial dan politik hukum) [Analysis of Law Number 23 of 2011 concerning Zakat Management (Social and Legal Political Perspective)]. Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum, 18(2), 37–43. https://doi.org/10.32694/qst.v18i2.809

  4. Al-Salih, A. N. (2020). The role of zakat in establishing social welfare and economic sustainability: The case of Saudi Arabia. International Journal of Financial Research, 11(6), 196. https://doi.org/10.5430/ijfr.v11n6p196

  5. Amir, A., Bhakti, A., Junaidi, J., & Yacob, S. (2021). Analysis of tax structure performance and its ratio in Indonesia. Asian Journal of Economics, Business and Accounting, 21(14), 1–11. https://doi.org/10.9734/ajeba/2021/v21i1430466

  6. Andriani, S., & Fathya, F. (2013). Zakat sebagai pengurang pajak penghasilan pada badan amil zakat [Zakat as a reduction in income tax for zakat collection bodies]. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 4(1), 13–32. https://doi.org/10.33558/jrak.v4i1.200

  7. Andriansyah, Y. (2024). Humanitarian aid from the Islamic mass organizations in Indonesia to Palestine. Millah: Journal of Religious Studies, 23(2), xiv–xxiv. https://doi.org/10.20885/millah.vol23.iss2.editorial

  8. Anis, M. (2020). Zakat solusi pemberdayaan masyarakat [Zakat is a solution for community empowerment]. El-Iqthisadi : Jurnal Hukum Ekonomi Syariah Fakultas Syariah Dan Hukum, 2(1), 42–53. https://doi.org/10.24252/el-iqthisadi.v2i1.14074

  9. Aqbar, K., & Iskandar, A. (2019). Kontekstualisasi kebijakan zakat Umar bin Abdul Aziz dalam perzakatan dan pengentasan kemiskinan di Indonesia [Contextualization of Umar bin Abdul Aziz’s zakat policy in zakat and poverty alleviation in Indonesia]. Kajian Ekonomi Dan Keuangan, 3(3), 198–218. https://doi.org/10.31685/kek.v3i3.503

  10. Ardianis, A. (2018). Peran zakat dalam Islam [The role of zakat in Islam]. Al-Intaj : Jurnal Ekonomi Dan Perbankan Syariah, 4(1), Article 8. https://doi.org/10.29300/aij.v4i1.1205

  11. Arumsari, V., Rizaldy, M. R., & Amalia, P. S. (2020). Conceptualizing zakat institutions within the framework of hybrid organizations. International Conference of Zakat, 97–106. https://doi.org/10.37706/iconz.2020.229

  12. Bagana, B., Badjuri, A., & Maryono, M. (2022). Provincial tax map in Indonesia. Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia. Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia, Semarang, Indonesia. https://doi.org/10.4108/eai.27-7-2021.2316824

  13. Bastiar, Y., & Syamsul Bahri, E. (2019). Model pengukuran kinerja lembaga zakat di Indonesia. ZISWAF Jurnal Zakat Dan Wakaf, 6(1), 43–64. https://doi.org/10.21043/ziswaf.v1i1.5609

  14. Bersier Ladavac, N. (2019). Sein and Sollen, “is” and “ought” and the problem of normativity in Hans Kelsen. In N. Bersier Ladavac, C. Bezemek, & F. Schauer (Eds.), The Normative Force of the Factual (Vol. 130, pp. 29–43). Springer International Publishing. https://doi.org/10.1007/978-3-030-18929-7_3

  15. Bimasakti, M. A. (2019). Meninjau zakat penghasilan pada fatwa MUI No. 3 Tahun 2003 dan ijtihad Yusuf Qaradhawy [Reviewing income zakat in the fatwa of the Indonesian Ulema Council No. 3 of 2003 and the ijtihad of Yusuf Qaradhawy]. Hukum Islam, 18(2), 1–19. https://doi.org/10.24014/hi.v18i2.6172

  16. Bokhori, A. T. (2022). Epistemologi fikih filantropi Islam dalam zakat profesi: Studi fatwa Majelis Ulama Indonesia Nomor 3 Tahun 2003 tentang Zakat Penghasilan [Epistemology of Islamic philanthropic jurisprudence in professional zakat: Study of the Indonesian Ulema Council Fatwa Number 3 of 2003 concerning Income Zakat]. Jurnal Keislaman, 5(2), 238–255. https://doi.org/10.54298/jk.v5i2.3591

  17. Chukanova, S. (2021). The notion of “research data”: Types and kinds of research data in the context of data management practice. Ukrainian Journal on Library and Information Science, 8, 128–138. https://doi.org/10.31866/2616-7654.8.2021.247590

  18. Darvina, D., Kamaluddin, S. H., & Nur, M. R. (2020). Zakat and taxes in Islamic overview: In terms of benefit. Kawanua International Journal of Multicultural Studies, 1(2), 66–73. https://doi.org/10.30984/kijms.v1i2.5

  19. Dewi, D. A. S. (2011). Implementasi Pasal 23 A UUD Negara Republik Indonesia dalam pengembalian kelebihan pembayaran pajak [Implementation of Article 23 A of the Constitution of the Republic of Indonesia in the return of excess tax payments]. Jurnal Fakultas Hukum Universitas Muhammadiyah Magelang, 4(2), 1–19. http://118.97.15.162/index.php/fhum/article/view/29

  20. Dhiya’elhaq, M. G. N., & Labib, M. (2023). Umar bin ’Abdul ’Aziz’s ijtihad on zakat management. Al-Ahkam: Jurnal Ilmu Syari’ah Dan Hukum, 8(1), 63–76. https://doi.org/10.22515/alahkam.v8i1.6164

  21. Dimyati, D. (2018). Urgensi zakat produktif di Indonesia [The urgency of productive zakat in Indonesia]. Al-Tijary, 2(2), 189–204. https://doi.org/10.21093/at.v2i2.693

  22. Efendi, F., Hertasmaldi, Yogi S., & Razak, D. A. (2023). Zakat fitrah sebagai modal usaha ditinjau dari hukum Islam [Zakat fitrah as business capital viewed from Islamic law]. ISME : Journal of Islamic Studies and Multidisciplinary Research, 1(1), 7–13. https://doi.org/10.61683/isme.vol11.2023.7-13

  23. Elisa, N. (2021). Tinjauan hukum administrasi negara terhadap pembayaran pajak [Review of state administrative law on tax payments]. Juripol (Jurnal Institusi Politeknik Ganesha Medan), 4(2), 73–79. https://doi.org/10.33395/juripol.v4i2.11108

  24. Fahririn, F., & Al Hakim, M. L. (2023). Analisis yuridis larangan merokok bagi pengemudi sepeda motor di jalan raya [Legal analysis of the smoking ban for motorbike drivers on the highway]. Journal Iuris Scientia, 1(2), 54–63. https://doi.org/10.62263/jis.v1i2.17

  25. Fuadi, Thayeb, M. H., Suhaidi, & Kamello, T. (2015). Conflict setting between zakat as a deduction of income tax (taxes credit) and zakat as deduction of taxable income (taxes deductable) (A research in Aceh Province, Indonesia). IOSR Journal of Economics and Finance, 6(1), 40–49. https://doi.org/10.9790/5933-06214049

  26. Gonçalves, A. S., & Quirino, R. H. R. (2018). A norma hipotética fundamental de Hans Kelsen e a regra de reconhecimento de Herbert Hart: Semelhanças e diferenças entre os critérios de validade do sistema jurídico. Seqüência: Estudos Jurídicos e Políticos, 39(78), 91–118. https://doi.org/10.5007/2177-7055.2018v39n78p91

  27. Gowon, M., Fitriyani, D., Maiyarni, R., & dan. (2012). Analisis perbedaan earnings management sebelum dan sesudah pemberlakuan UU No. 36 Tahun 2008 tentang Pajak Penghasilan [Analysis of differences in earnings management before and after the enactment of Law No. 36 of 2008 concerning Income Tax]. Jurnal Penelitian Universitas Jambi: Seri Humaniora, 14(1), 43421. https://www.neliti.com/publications/43421/

  28. Hadi, S., & Michael, T. (2022). Hans Kelsen’s thoughts about the law and its relevance to current legal developments. Technium Social Sciences Journal, 38(1), 220–227. https://doi.org/10.47577/tssj.v38i1.7852

  29. Hafandi, A., & Helmy, M. (2021). Creating a social justice trough zakat and its relevant to poverty alleviation: A perspective of Abul A’la Al-Maududi. An-Nisbah: Jurnal Ekonomi Syariah, 8(1), 1–31. https://doi.org/10.21274/an.v8i1.3622

  30. Hakim, B. R. (2015). Analisis terhadap Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat (Perspektif hukum Islam) [Analysis of Law Number 23 of 2011 concerning Zakat Management (Islamic Law Perspective)]. Syariah: Jurnal Hukum Dan Pemikiran, 15(2), 155–166. https://doi.org/10.18592/syariah.v15i2.552

  31. Hasibuan, Z. A., Lubis, D. S., & Zein, A. S. (2023). Strategi distribusi zakat produktif dalam meningkatkan usaha mustahiq Tapanuli Selatan [Productive zakat distribution strategy to increase the efforts of mustahiq in South Tapanuli]. PROFJES: Profetik Jurnal Ekonomi Syariah, 1(1), 112–132. https://doi.org/10.24952/profjes.v1i1.6383

  32. Haskar, E. (2020). Hubungan pajak dan zakat menurut perspektif Islam [The relationship between taxes and zakat from an Islamic perspective]. Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah, 14(2), 28–38. https://doi.org/10.31869/mi.v14i2.1879

  33. Johari, F., Aziz, M. R. A., & Ali, A. F. M. (2014). A review on literatures of zakat between 2003-2013. Library Philosophy and Practice (e-Journal). https://digitalcommons.unl.edu/libphilprac/1175

  34. Juliati, Y. S., & Ismail, A. (2023). Zakat profesi [Professional zakat]. CEMERLANG : Jurnal Manajemen Dan Ekonomi Bisnis, 4(1), 255–267. https://doi.org/10.55606/cemerlang.v4i1.2328

  35. Kadir, A. (2010). Efektivitas pengelolaan zakat di BAZDA Kota Blitar ditinjau dari UU Nomor 38 Tahun 1999 [The effectiveness of zakat management at BAZDA Blitar City reviewed from Law Number 38 of 1999]. Jurisdictie: Jurnal Hukum Dan Syariah, 1(2), Article 0. https://doi.org/10.18860/j.v0i0.1728

  36. Kementerian Keuangan Republik Indonesia. (2024, January 3). Penerimaan pajak 2023 lampaui target, Menkeu: Hattrick, tiga kali berturut-turut [2023 tax revenue exceeds target, Minister of Finance: Hattrick, three times in a row] [HTML]. Kementerian Keuangan Republik Indonesia. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Penerimaan-Pajak-2023-Lampaui-Target

  37. Kim, H., Sefcik, J. S., & Bradway, C. (2017). Characteristics of qualitative descriptive studies: A systematic review. Research in Nursing & Health, 40(1), 23–42. https://doi.org/10.1002/nur.21768

  38. Kitto, S. C., Chesters, J., & Grbich, C. (2008). Quality in qualitative research. Medical Journal of Australia, 188(4), 243–246. https://doi.org/10.5694/j.1326-5377.2008.tb01595.x

  39. Komarudin, P., Nurhayati, Y., Yanova, M. H., Habibie, D. F., & Anam, K. (2023). Zakat as a deduction from taxable income (Effectiveness study of Article 22 of Law on Zakat Management Number 23 of 2011 Banjarmasin City). Pena Justisia: Media Komunikasi Dan Kajian Hukum, 21(1), 217–232. https://doi.org/10.31941/pj.v21i1.2727

  40. Kusumastuti, A., & Khoiron, A. M. (2019). Metode penelitian kualitatif [Qualitative research methods]. Lembaga Pendidikan Sukarno Pressindo (LPSP).

  41. Malik, B. A. (2016). Philanthropy in practice: Role of zakat in the realization of justice and economic growth. International Journal of Zakat, 1(1), 64–77. https://doi.org/10.37706/ijaz.v1i1.7

  42. Masadah, M. (2022). Studi analisis komparasi zakat perusahaan (corporate zakat) dalam perspektif fikih dan peraturan perundangan [Comparative analysis study of corporate zakat from the perspective of Islamic jurisprudence and legal regulations]. Management of Zakat and Waqf Journal (MAZAWA), 3(2), 1–14. https://doi.org/10.15642/mzw.2022.3.2.1-14

  43. Maulana, N., Safwan, S., & Zulfahmi, Z. (2023). Eksplorasi problematika dan model alternatif optimalisasi zakat di Indonesia era perekonomian modern [Exploration of the problems and alternative models for optimizing zakat in Indonesia in the modern economic era]. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(1), 115–127. https://doi.org/10.24815/jimeka.v8i1.23592

  44. Maulida, M., & Ulfah, A. (2023). Peluang dan tantangan pemberlakuan Undang-Undang No. 23 Pasal 22 Tahun 2011 tentang Zakat sebagai Pengurang Pajak Penghasilan [Opportunities and challenges in implementing Law No. 23 Article 22 of 2011 concerning Zakat as a Deduction of Income Tax]. JIOSE: Journal of Indonesian Sharia Economics, 2(2), 191–208. https://doi.org/10.35878/jiose.v2i2.903

  45. Minarni, M. (2021). Analisis pemikiran keuangan publik Ibnu Taimiyah vs kebijakan fiskal Keynesian [Analysis of Ibn Taymiyyah’s public finance thought vs Keynesian fiscal policy]. Jurnal Ilmiah Ekonomi Islam, 7(2), 734–747. https://doi.org/10.29040/jiei.v7i2.2406

  46. MohgaNews. (2022, November 30). Tahun 2022, Zakat ASN Pemkab Madina mencapai Rp 1 Miliar [In 2022, the Zakat of the Mandailing Natal Regency Government’s civil servants reached IDR 1 billion] [HTML]. MohgaNews. https://mohganews.co.id/tahun-2022-zakat-asn-pemkab-madina-mencapai-rp-1-miliar/

  47. Mousmouti, M. (2018). Introduction to the Symposium on Effective Law and Regulation. European Journal of Risk Regulation, 9(3), 387–390. https://doi.org/10.1017/err.2018.55

  48. Nassaji, H. (2020). Good qualitative research. Language Teaching Research, 24(4), 427–431. https://doi.org/10.1177/1362168820941288

  49. Navisa, F. D., Adelia, F., & Anjarningtyas, M. C. (2023). Legal implications arising from the issuance of the motor vehicle owner’s book (BPKB). UNTAG Law Review, 7(1), 27. https://doi.org/10.56444/ulrev.v7i1.3710

  50. Nisa, F., Priyono, A. P., & Dwijayanti, A. (2024). Peran zakat dalam kebijakan pengurangan pajak: Evaluasi implementasi dan tantangan di lembaga amil zakat [The role of zakat in tax reduction policy: evaluation of implementation and challenges in zakat collection institutions]. Jurnal Penelitian Inovatif, 4(3), 1787–1796. https://doi.org/10.54082/jupin.680

  51. Novianto, R. D. (2022, December 4). Potensi zakat di Indonesia tembus Rp327 Triliun, ini rinciannya [Zakat potential in Indonesia reaches IDR 327 trillion, here are the details] [HTM]. IDX Channel. https://www.idxchannel.com/syariah/potensi-zakat-di-indonesia-tembus-rp327-triliun-ini

  52. Novita, D. (2016). Pembayaran zakat melalui layanan mobile-zakat (m-zakat) menurut Undang–Undang Nomor 38 Tahun 1999 tentang Pengelolaan Zakat [Payment of zakat through mobile-zakat (m-zakat) services according to Law Number 38 of 1999 concerning Zakat Management]. Jendela Hukum, 3(1), 42–47. http://ejournal.wiraraja.ac.id/index.php/FH/article/view/355

  53. Novita, R. A., Prasetyo, A. B., & Suparno. (2017). Efektivitas pelaksanaan Undang-Undang Nomor 2 Tahun 1960 tentang Perjanjian Bagi Hasil Tanah Pertanian (Tanah Kering) di Desa Bringin, Kecamatan Bayan, Kabupaten Purworejo [Effectiveness of the implementation of Law Number 2 of 1960 concerning the Agricultural Land Profit Sharing Agreement (Dry Land) in Bringin Village, Bayan District, Purworejo Regency]. Diponegoro Law Journal, 6(2), 1–12. https://doi.org/10.14710/dlj.2017.16975

  54. Nuruddin, M. A., Anshori, M., & Mawardi, I. (2023). Zakat on business entities and its tax treatment. Media Trend, 18(1), 41–53. https://doi.org/10.21107/mediatrend.v18i1.19654

  55. Patrajaya, R. (2019). Tinjauan sosiologi hukum terhadap zakat sebagai pengurang penghasilan pajak UU No. 23 Tahun 2011 Pasal 22 ( Studi analisis pendekatan ushul fikih) [Legal sociological review of zakat as a tax income reduction Law No. 23 of 2011 Article 22 (Analysis of the ushul fiqh approach)]. El-Mashlahah, 9(1), 44–61. https://doi.org/10.23971/el-mas.v9i1.1342

  56. Paulson, S. L. (1992). Kelsen’s legal theory: The final round. Oxford Journal of Legal Studies, 12(2), 265–274. https://doi.org/10.1093/ojls/12.2.265

  57. Pohan, K. (2019, February 23). KPP Pratama gelar pekan panutan pajak di Tapanuli Selatan [KPP Pratama holds tax role model week in South Tapanuli] [HTML]. ANTARA News Sumatera Utara. https://sumut.antaranews.com/berita/193630/kpp-pratama-gelar-pekan-panutan-pajak-di-tapanuli-selatan

  58. Putri, A. Z., & Pratama, A. Y. (2020). An introduction to fiqh zakat: Definition, normative basis, and social implication. El -Hekam, 5(2), 155–174. https://doi.org/10.31958/jeh.v5i2.2413

  59. Rofiq, N., Susilowati, Y. E., & Puspandari, Rr. Y. (2022). Counseling on paying zakat as a deduction from income tax in Sukosari Village, Bandongan, Magelang Regency. Community Empowerment, 7(1), 165–171. https://doi.org/10.31603/ce.6556

  60. Rusmiati, E. T. (2021). Counseling about zakat as a reduction of taxable income. ICCD, 3(1), 510–513. https://doi.org/10.33068/iccd.Vol3.Iss1.413

  61. Setyawan, H. (2021, Desember). Tercapainya realisasi penerimaan pajak 2021, momentum penyehatan APBN [Achievement of 2021 tax revenue realization, momentum for APBN recovery] [HTML]. Komite Pengawas Perpajakan. https://komwasjak.kemenkeu.go.id/in/post/tercapainya-realisasi-penerimaan-pajak-2021,-momentum-penyehatan-apbn

  62. Siregar, N. F. (2018). Efektivitas hukum [Effectiveness of law]. Al-Razi : Jurnal Ilmu Pengetahuan Dan Kemasyarakatan, 18(2), 1–16. https://ejournal.stai-br.ac.id/index.php/alrazi/article/view/23

  63. Siswantoro, D., & Nurhayati, S. (2012). Factors affecting concern about zakat as a tax deduction in Indonesia. International Journal Management Business Research, 2(4), 293–312. https://sanad.iau.ir/ar/Journal/ijmbr/Article/810529

  64. Siswantoro, D., & Nurhayati, S. (2016). Preparedness response of Indonesian tax offices concerning the zakat as a taxable-income deduction. International Journal of Zakat, 1(1), 50–63. https://doi.org/10.37706/ijaz.v1i1.6

  65. Solihah, C. (2017). Pembayaran zakat dan pajak di negara hukum Pancasila [Payment of zakat and taxes in a state based on Pancasila law]. Syiar Hukum : Jurnal Ilmu Hukum, 15(1), 17–27. https://doi.org/10.29313/sh.v15i1.2205

  66. Subandi, M. A. (2011). Family expressed emotion in a Javanese cultural context. Culture, Medicine, and Psychiatry, 35(3), 331–346. https://doi.org/10.1007/s11013-011-9220-4

  67. Sularno, M. (2010). Pengelolaan zakat oleh Badan Amil Zakat Daerah Kabupaten / Kota se Daerah Istimewa Yogyakarta (Studi terhadap implementasi Undang-Undang No. 38 Tahun 1999 Tentang Pengelolaan Zakat) [Management of zakat by the Regional Zakat Collection Agency of Regency/City throughout the Special Region of Yogyakarta (Study on the implementation of Law No. 38 of 1999 concerning Zakat Management)]. La_Riba, 4(1), 35–45. https://doi.org/10.20885/lariba.vol4.iss1.art3

  68. Suliantoro, A. (2008). Kajian terhadap UU No. 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan [Study of Law No. 28 of 2007 concerning General Provisions and Tax Procedures]. Fokus Ekonomi, 7(1), 36–43. https://www.unisbank.ac.id/ojs/index.php/fe2/article/view/206/

  69. Suniehin, S. (2023). Effectiveness of legal regulation: A socionormative approach to understanding. Yearly Journal of Scientific Articles “Pravova Derzhava,” 34, 89–100. https://doi.org/10.33663/1563-3349-2023-34-89-100

  70. Suryadi, N. (2021). Zakat sebagai pengurang penghasilan kena pajak [Zakat as a taxable income reducer]. Syarikat: Jurnal Rumpun Ekonomi Syariah, 4(2), 10–17. https://doi.org/10.25299/syarikat.2021.vol4(2).8483

  71. Susan, J. (2013). Analisis perhitungan pajak penghasilan Pasal 21 pada PT. Megasurya Nusalestari Manado [Analysis of income tax calculation Article 21 at PT. Megasurya Nusalestari Manado]. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 1599–1607. https://doi.org/10.35794/emba.1.4.2013.2965

  72. Umam, F., Arbaina, M. I., & Rahman, M. K. (2023). Analisis hukum dan faktor-faktor muzaki membayar ZIS melalui lembaga zakat tradisional [Legal analysis and factors for muzaki to pay zakat, infak, and sedekah through traditional zakat institutions]. Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syari’ah, 5(1), 112–127. https://doi.org/10.24252/iqtishaduna.vi.42342

  73. Warta Mandailing. (2023, April 13). Ketua BAZNAS Kota Padang Sidempuan minta Pemko keluarkan Perwal Pengumpulan ZIS [The Head of BAZNAS Padang Sidempuan City asked the City Government to issue a Mayoral Regulation on the Collection of Zakat, Infak and Alms] [HTML]. Warta Mandailing. https://wartamandailing.com/2023/04/13/ketua-baznas-kota-padang-sidempuan-minta-pemko-keluarkan-perwal-pengumpulan-zis/

  74. Waspada. (2023, February 3). BAZNAS Palas sosialisasi zakat, optimis target Rp5 M tercapai [Padang Lawas Regency National Zakat Agency socializes zakat, optimistic that the target of IDR 5 billion will be achieved] [HTML]. Waspada. https://www.waspada.id/sumut/baznas-palas-sosialisasi-zakat-optimis-target-rp5-m-tercapai/

  75. Wijayanti, P., Amilahaq, F., Muthaher, O., Baharuddin, N. S., & Sallem, N. R. M. (2022). Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia. Journal of Islamic Accounting and Finance Research, 4(1), 25–50. https://doi.org/10.21580/jiafr.2022.4.1.10888

  76. Yusuf DM, M., Sugianto, S., Pangaribuan, R. L., Utama, A. W. P., & Saragih, G. M. (2022). Tinjauan Yuridis Faktor-Faktor Yang Mempengaruhi Efetivitas Penegakan Hukum Di Masyarakat. JPIn: Jurnal Pendidik Indonesia, 5(2), 176–184. https://doi.org/10.47165/jpin.v5i2.369

  77. Yusuf K., M., Abubakar, A., & Mahfudz, M. (2023). Zakat: Solusi pengentasan kemiskinan dalam Al-Qur’an (Kajian ketaatan hamba atas perintah Rabbnya) [Zakat: The solution to eradicating poverty in the Qur’an (A study of the servant’s obedience to the command of his Lord)]. IQRO: Journal of Islamic Education, 6(2), 183–192. https://doi.org/10.24256/iqro.v6i2.4728

  78. Zamboni, M. (2018). Legislative policy and effectiveness: A (small) contribution from legal theory. European Journal of Risk Regulation, 9(3), 416–430. https://doi.org/10.1017/err.2018.32