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All Journal Shirkah: Journal of Economics and Business Journal of Islamic economics Perspectives (JIEP)
Fathin Azzahra
Faculty Of Economics And Business, Universitas Syiah Kuala, Banda Aceh
Religion Economics, Econometrics & Finance Education Social Sciences

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What Drives Muzakki to Pay Zakat at Baitul Mal? Azzahra, Fathin; Majid, M. Shabri Abd
Shirkah: Journal of Economics and Business Vol 5, No 1 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.762 KB) | DOI: 10.22515/shirkah.v5i1.297

Abstract

The present study empirically explores the factors influencing the decision of Muzakki (zakat payers) to pay zakat at an official institution, i.e. Baitul Mal Banda Aceh, Indonesia. The factors comprise faith, altruism, service quality, role of the zakat economy, and role of Ulama (Islamic scholars). To gather the data, 140 questionnaires were disseminated to the participants who were selected based on the purposive sampling technique. The data were further analyzed by employing a binary logistic regression. The results of this study revealed that faith, altruism, service quality, role of the zakat economy, and role of Ulama significantly and positively affected the decision of Muzakki to pay zakat at Baitul Mal. These findings imply that to attract Muzakki to pay zakat at a Baitul Mal, it not only needs to enhance relevant knowledge about the obligation to pay zakat and its benefits, but it also needs to improve the quality of services provided by the Baitul Mal. All in all, Ulama also has an important role in influencing Muzakki to pay zakat at the Baitul Mal institution.
What Drives Muzakki to Pay Zakat at Baitul Mal? Fathin Azzahra; M. Shabri Abd Majid
Shirkah: Journal of Economics and Business Vol. 5 No. 1 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.762 KB) | DOI: 10.22515/shirkah.v5i1.297

Abstract

The present study empirically explores the factors influencing the decision of Muzakki (zakat payers) to pay zakat at an official institution, i.e. Baitul Mal Banda Aceh, Indonesia. The factors comprise faith, altruism, service quality, role of the zakat economy, and role of Ulama (Islamic scholars). To gather the data, 140 questionnaires were disseminated to the participants who were selected based on the purposive sampling technique. The data were further analyzed by employing a binary logistic regression. The results of this study revealed that faith, altruism, service quality, role of the zakat economy, and role of Ulama significantly and positively affected the decision of Muzakki to pay zakat at Baitul Mal. These findings imply that to attract Muzakki to pay zakat at a Baitul Mal, it not only needs to enhance relevant knowledge about the obligation to pay zakat and its benefits, but it also needs to improve the quality of services provided by the Baitul Mal. All in all, Ulama also has an important role in influencing Muzakki to pay zakat at the Baitul Mal institution.
Public Fund Misappropriation and Fiscal Non-Compliance: Tax and Zakat Evidence from Indonesia Azzahra, Fathin; Rina Desiana; Ella Annissa; Rizki Mulia Nanda
Journal of Islamic Economics Perspectives Vol. 8 No. 1 (2026): Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/153g1b74

Abstract

Public fund misappropriation poses a systemic threat that not only drains state finances but also erodes public trust in both conventional and Islamic fiscal institutions. This study aims to descriptively and qualitatively analyze the impact of corruption and public fund misappropriation—particularly of tax and zakat funds—on taxpayer compliance, muzakki compliance, and Indonesia’s economic growth, with enhanced analysis from an Islamic economic perspective grounded in maq??id al-shar??ah. Using secondary data from Indonesia Corruption Watch (ICW), Transparency International, the Directorate General of Taxes (DJP), and BAZNAS for the 2010–2024 period, the findings reveal four main conclusions: (1) potential state losses from corruption—as recorded by ICW—escalated from IDR 3.7 trillion (2010) to IDR 279.9 trillion (2024); (2) cases of tax and zakat fund misappropriation significantly weaken tax morale and muzakki compliance; (3) zakat misappropriation violates all dimensions of maq??id al-shar??ah, from ?if? al-m?l to ?if? al-nasl; and (4) institutional reforms grounded in transparency, digitalization, and Islamic fiscal synergy are key instruments for restoring public trust. The study implies the need for synergy between tax reform, zakat governance, and consistent law enforcement as a holistic strategy for equitable and sustainable economic growth.
Co-Authors Ella Annissa M. Shabri Abd Majid Majid, M. Shabri Abd Rina Desiana Rizki Mulia Nanda