<![CDATA[Several studies have examined the macroeconomic factors influencing zakat revenue; however, these studies have not yet identified which business sectors make the most significant contribution and which do not. The aim of this study is to examine the extent of each business sector’s contribution to zakat revenue. This study utilises panel data regression with EGLS estimation. Data sources were obtained from the Central Statistics Agency (BPS) in the form of GDP and sectoral wage data, as well as from the National Zakat Agency (BAZNAZ) in the form of zakat revenue from 2015 to 2024. The results show that GDP and wages have a positive effect on zakat revenue in the current year, but a negative effect in the previous year; furthermore, past effects whether from GDP, wages or zakat revenue influence revenue in the current year. Of the 17 business sectors, Eight of these had a positive impact including gas supply, water treatment, and social and health services whilst nine had a negative impact, including industry, agriculture, trade and construction. The novelty of this study lies in the use of sectoral GDP and sectoral wages to identify the role of each sector in national zakat revenue. The findings of this study contribute to policy-making by suggesting that a more targeted zakat collection strategy is required, tailored to the characteristics of each sector, in order to increase national zakat revenue. Further research is recommended to include variables directly related to the characteristics of each sector in order to obtain more comprehensive results.]]>
Copyrights © 2026
