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All Journal Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI DAN BISNIS
Osmad Muthaher
Universitas Islam Sultan Agung Semarang
Religion Economics, Econometrics & Finance

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Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia Provita Wijayanti; Farikha Amilahaq; Osmad Muthaher; Nurul Syuhada Baharuddin; Nur Raihana Mohd Sallem
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10888

Abstract

Purpose - This study aims to analyze the differences in compliance and implementation of paying zakat and taxes with zakat regulatory antecedents such as tax deduction.Method - 129 respondents from academicians and managers in Indonesia and Malaysia were taken by convenience sampling method and analyzed using the Mann-Whitney test and linear regression.Result - The result shows that there are differences in zakat payment compliance between Indonesia and Malaysia. The implementation of zakat as tax deduction regulation has a significant effect on zakat and tax compliance behavior in both countries. Meanwhile, zakat as a tax deduction regulation executed in Malaysia makes tax compliance behavior higher than in Indonesia.Implication - Socialization from both the tax officials and zakat officials that zakat can be used to reduce taxable income is needed. It is suggested to apply zakat as a tax deduction for Indonesia as well as Malaysia.Originality - This research contributes to the Indonesian government in exploring the potential of Indonesian Muslims in paying zakat and taxes.
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Nila Rista Anindita; Osmad Muthaher
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1759

Abstract

This study aims to examine the effect of corporate governance, measured by institutional ownership, managerial ownership, independent commissioners, audit committee, and audit quality, on tax avoidance. This research employs a quantitative approach using secondary data obtained from annual reports. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique used is purposive sampling, resulting in a total sample of 63 companies. The data analysis technique applied in this study is multiple linear regression analysis, processed using SPSS software version 26. The results of this study indicate that corporate governance, as measured by institutional ownership, managerial ownership, independent commissioners, and audit committee, has a negative and significant effect on tax avoidance, while corporate governance measured by audit quality has no significant effect on tax avoidance.
Co-Authors Farikha Amilahaq Nila Rista Anindita Nur Raihana Mohd Sallem Nurul Syuhada Baharuddin Provita Wijayanti