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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rahmini Hadi
Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Rekonstruksi Ilmu Perpajakan Berbasis Paradigma Profetik Kuntowijoyo Wahyu Aji Nugroho; Dian Suci Lestari; Samsuk Huda; Zuhrul Anam; Rahmini Hadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.10481

Abstract

This study aims to reconstruct the science of taxation based on Kuntowijoyo's prophetic paradigm which consists of three main pillars: humanization, liberation, and transcendence. The research method used is qualitative with a conceptual analysis approach through literature study of Kuntowijoyo's thoughts and their relevance to contemporary taxation science. The results show that humanization in taxation is manifested through a tax system that places humans as subjects with dignity, not merely objects of revenue collection. Liberation is realized by freeing society from structural injustice in tax policies that tend to burden lower economic groups disproportionately. Transcendence provides an ethical-spiritual foundation that positions tax obligations not only as legal compliance but as moral responsibility towards social welfare based on transcendent values. The discussion reveals that the integration of the prophetic paradigm can transform positivistic-instrumentalist taxation science into a more humanist, just, and spiritually grounded discipline. This research concludes that prophetic-based taxation reconstruction offers an alternative framework for developing taxation science that is more relevant to the Indonesian context, where material and spiritual dimensions are integrated in achieving tax justice and sustainable economic welfare for all levels of society.
Digital Zakat Governance for Accelarating Zakat Growth Rahmini Hadi; Sri Malika Sari; Alizar Isna; Tri Meliana Rahmatika Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - This policy-oriented integrative conceptual review develops a framework explaining how digital access, data integrity, reporting transparency, and voluntary zakat payroll can support sustainable formal zakat growth in Indonesia. Design/methodology/approach - This policy-oriented integrative conceptual review audits 32 traceable records: 27 scholarly sources, three official BAZNAS reports, and two method sources. Google Scholar served only as a relevance-ranked discovery layer, not as a structured database or basis for completeness claims. Original page, candidate, and full-text exclusion counts were not retained, so no screening denominator was reconstructed. All retained records were reverified through exact-title searches, DOI metadata, publisher or journal pages, DOAJ, accessible full text, or official repositories. Directed content analysis coded 30 substantive sources. Findings/Results - The Technology Acceptance Model explains digital adoption. Digital transformation theory explains process and data integration. Agency theory and public accountability explain how data integrity and disclosure support trust. Compliance theory explains voluntary payroll continuity. Systems theory integrates the pathways through institutional accountability. Cybersecurity, digital inclusion, amil capability, interoperability, leadership, audit quality, sharia compliance, and ethical consent act as boundary conditions. Originality/value - The framework operationalizes data integrity across transaction, muzaki, payroll, fund-classification, distribution, reconciliation, security, and audit-trail records. It formulates five testable propositions, aligns each proposition with its mediator and outcome, and separates zakat-specific collection from wider ZIS-DSKL and off-balance-sheet reporting.
Co-Authors Alizar Isna Dian Suci Lestari Samsuk Huda Sri Malika Sari Tri Meliana Rahmatika Putri Wahyu Aji Nugroho Zuhrul Anam