From tax deduction to tax rebate: A philosophical reconstruction of zakat–tax integration in Indonesia
Abstract
This study examines the normative and philosophical foundations of zakat–tax integration in Indonesia by critically assessing the limitations of the existing tax deduction mechanism and proposing a transition toward a rebate-based model. Although zakat payments made through authorized institutions are formally recognized as deductible expenses, this policy has failed to provide substantive fiscal relief and has produced a persistent double burden for Muslim taxpayers. Employing a normative legal research method with an interdisciplinary orientation integrating legal philosophy, legal pluralism, maqāṣid al-sharīʿah, and comparative analysis this study analyzes Indonesia’s zakat–tax framework and contrasts it with Malaysia’s rebate system. The findings show that Indonesia’s deduction model marginalizes zakat as a fiscal institution, contradicts principles of distributive justice, weakens legal legitimacy, and limits zakat’s redistributive function. In contrast, Malaysia’s rebate model eliminates the double burden by allowing zakat to directly reduce tax payable, thereby enhancing compliance, fiscal justice, and institutional coherence. This study argues that the core problem of zakat–tax integration in Indonesia is paradigmatic rather than administrative. Accordingly, it proposes a rebate-based integration model supported by regulatory reform, institutional collaboration, and digital governance. The study contributes theoretically by reconstructing zakat–tax relations through a legal-philosophical lens and practically by offering a policy-oriented framework for a more just and pluralistic fiscal system in Indonesia.
References
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Mansur, A., Kafabih, A., Hakim, A., & Fuad, L. (2025). The Role of Zakat and Taxes on Economic Growth. El-Qist: Journal of Islamic Economics and Business, 14(2), 154–166. https://doi.org/10.15642/elqist.2024.14.2.154-166
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Marzuki, N., Zulkifli, S., & Wahid, H. (2019). The Measurement of Asnaf Business Capital Assistance in the Context of Maqasid al-Shari’ah: A Study in the Regions of Kuala Terengganu and Kuala Nerus, Terengganu. Jurnal Syariah, 2(February 2018), 201–232.
Mas’udi, M. F. (2019). Pajak itu Zakat, Uang Allah untuk Kemaslahatan Rakyat. Mizan.
Nasution, K. A. (2019). Integrasi Zakat dan Pajak di Indonesia dalam Tinjauan Hukum Positif dan Hukum Islam. Jurnal EduTech, 5(1), 37–44.
Nikmah, R. (2022). Gagasan Integrasi Zakat Dan Pajak Perspektif Maqashid Syariah: Pendekatan Sistem Jasser Auda. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 2(2), 92–111. https://doi.org/10.22515/finalmazawa.v2i2.3569
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Rachmad, A. (2025). Legal Innovations in the Sharia Fiscal System in Aceh : Towards the Integration of Zakat and Taxation. Locus : Jurnal Konsep Ilmu Hukum, 5(11).
Rahim, H., Irpan, H. M., Zakaria, N. B., Khir, M. F. A., & Ahammad, S. F. (2024). Perceived usefulness and attitude toward intention and acceptance of E-payment zakat. Journal of Nusantara Studies, 9(1), 320–344.
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Syamsuri, S., & Adillah, E. R. (2024). Zakat Fundraising Unit - Mosque Collaboration as Zakat Fund Manager: Strategy for Increasing Zakat Fund Collection. International Journal of Islamic Economics, 6(01), 44. https://doi.org/10.32332/ijie.v6i01.7793
Thamrin, M. H., Eriza, F., Faisal, M., Nasution, I. K., Afrizal, & Dalimunthe, M. A. (2023). Religiosity in Paying Zakat and Tax Compliance in Medan City. Pharos Journal of Theology, 104(3), 1–15. https://doi.org/10.46222/pharosjot.104.330
Wibowo, H., & Gunarto, T. (2024). Analysis of The Effect of Tax Revenue on Economic Growth in Indonesia. JSRET: Journal of Scientific Research, Education, and Technology, 3(2), 647–665.
Wijayanti, P., Amilahaq, F., Muthaher, O., Baharuddin, N. S., Raihana, N., & Sallem, 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.
Yudha, A. A., Amalia, I. Z., Putri, M. A., Larasati, N., & Hidayati, A. N. (2025). Zakat sebagai kebijakan fiskal dalam pembangunan ekonomi Islam di Indonesia. Jurnal Ilmiah Ekonomi Dan Manajemen, 3(5), 253–260.
الزهيل, و. (1985). القفه والإسلامي وأدبته (p. 733).
Ahmad, A., & Saiful, H. (2021). ZAKAT AS TAX REDUCTION : STUDY OF MUSLIM COMMUNITY PERCEPTION IN INDONESIA AND MALAYSIA. JEBIS: Jurnal Ekonomi Dan Bisnis Islam, 7(2), 327–349. https://doi.org/10.20473/jebis.v7i2.29016
Albab, A. U. (2024). Potensi Penerapan Integrasi Antara Pajak dan Zakat. Jurnal Strategi Bisnis Dan Keuangan, 5(4), 20–29.
Ara, A. W. (2023). Konsep Zakat Sebagai Pengganti Pajak: Analisis Terhadap Aspek Kewajiban Dan Pelaksanaan. Al-Aflah, 2(2), 119–132.
Asfarina, M., Ascarya, & Beik, I. S. (2019). Classical and Contemporary Fiqh Approaches to Re-estimating the Zakat Potential in Indonesia. Journal of Islamic Monetary Economics and Finance, 5(2), 387–418.
Asikin, Z. (2020). Mengenal Filsafat Hukum (P. Christian (ed.)). Penerbit Andi.
BAZNAS. (2024). Indonesia Zakat Outlook 2025 (Vol. 9).
Benitez, J. C., Mansour, M., Pecho, M., & Vellutini, C. (2023). Building Tax Capacity in Developing Countries. In Staff Discussion Note SDN/2023/006. International Monetary Fund, Washington, DC. https://doi.org/10.5089/9798400246098.006
Berelson, B. (1952). Content analysis in communication research. Free Press.
Dasri. (2024). Efektivitas Kebijakan Integrasi Zakat dan Pajak untuk Pembangunan Ekonomi Umat. JECS Journal Economy and Currency Study, 6(2), 23–30.
Desvianti, D., Gusriyani, M., Hijriyati, S., & Hasan, Z. (2025). Analisis Penerapan Zakat Sebagai Instrument Fiskal Dalam Mendukung Pembangunan Ekonomi Islam Di Indonesia. AL-AFKAR : Journal for Islamic Studies, 8(2), 634–649. https://doi.org/10.31943/afkarjournal.v8i2.1402.AL-AFKAR
Emmanuel, O. G. (2022). Taxation for Economic Development. In OGE Business School.
Febriyanti, N. (2021). Enhancing the Effectiveness of the Zakat Management System To Reduce Taxable Income for Muslim Communities in East Java. Al-Risalah: Forum Kajian Hukum Dan Sosial Kemasyarakatan, 21(2), 271–279. https://doi.org/10.30631/alrisalah.v21i2.821
Hadinata, A. H. (2023). Sinergi Zakat Dan Pajak Terhadap Perekonomian Indonesia. Jurnal Dinamika Ekonomi Dan Bisnis, 20(1), 83–92.
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2024). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643–660. https://doi.org/10.1108/JIABR-11-2021-0307
Inayah, H., Putri, R. C., Majid, M. S. A., & Harahap, I. (2022). The Role of Zakat in the Economy and Poverty Alleviation. International Journal of Science, 1206–1210.
Januri, J., & Lita, N. (2023). Hakekat Keadilan Dalam Perspektif Filsafat Hukum. Audi Et AP : Jurnal Penelitian Hukum, 2(02), 128–134. https://doi.org/10.24967/jaeap.v2i02.2324
Lahuri, S. bin, Muhammad, I. bt, Zuhroh, A. A., & Khotimah, H. (2023). Shifting Paradigm of Zakat and Tax for Economic Justice in Muslim Society. Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), Advances in Economics, Business and Management Research 271, 204–209. https://doi.org/10.2991/978-94-6463-346-7
Latifah, E. (2021). Application of Zakat, Infak, Sedekah as Afiscal Policy Strategy in Sharia Microfinance Institutions. Indonesian Journal of Islamic Economics and Finance, 1(1), 1–14.
Mansur, A., Kafabih, A., Hakim, A., & Fuad, L. (2025). The Role of Zakat and Taxes on Economic Growth. El-Qist: Journal of Islamic Economics and Business, 14(2), 154–166. https://doi.org/10.15642/elqist.2024.14.2.154-166
Marhaini, W., & Ahmad, W. (2022). Fatwas On Zakat In Malaysia – Trends And Issues. Journal of Ifta and Islamic Heritage, 1(1), 66–87.
Marzuki, N., Zulkifli, S., & Wahid, H. (2019). The Measurement of Asnaf Business Capital Assistance in the Context of Maqasid al-Shari’ah: A Study in the Regions of Kuala Terengganu and Kuala Nerus, Terengganu. Jurnal Syariah, 2(February 2018), 201–232.
Mas’udi, M. F. (2019). Pajak itu Zakat, Uang Allah untuk Kemaslahatan Rakyat. Mizan.
Nasution, K. A. (2019). Integrasi Zakat dan Pajak di Indonesia dalam Tinjauan Hukum Positif dan Hukum Islam. Jurnal EduTech, 5(1), 37–44.
Nikmah, R. (2022). Gagasan Integrasi Zakat Dan Pajak Perspektif Maqashid Syariah: Pendekatan Sistem Jasser Auda. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 2(2), 92–111. https://doi.org/10.22515/finalmazawa.v2i2.3569
Pratama, M. R., Mukhlisin, M., & Azid, T. (2024). Zakat vs Tax: A Maqasid Sharia Perspective. Journal of Islamic Economics and Finance Studies Volume, 5(1), 192–209.
Rachmad, A. (2025). Legal Innovations in the Sharia Fiscal System in Aceh : Towards the Integration of Zakat and Taxation. Locus : Jurnal Konsep Ilmu Hukum, 5(11).
Rahim, H., Irpan, H. M., Zakaria, N. B., Khir, M. F. A., & Ahammad, S. F. (2024). Perceived usefulness and attitude toward intention and acceptance of E-payment zakat. Journal of Nusantara Studies, 9(1), 320–344.
Rahmatullah, I. (2021). Filsafat Hukum Sejarah: Konsep dan Aktualisasinya Dalam Hukum Indonesia. Adalah, 5(6), 1–18. https://doi.org/10.15408/adalah.v5i6.22203
Ramzan, M., Abbasi, K. R., Iqbal, H. A., & Adebayo, T. S. (2023). What’s at Stake? The empirical importance of government revenue and debt and renewable energy for environmental neutrality in the US economy. Renewable Energy, 205, 475–489. https://doi.org/https://doi.org/10.1016/j.renene.2023.01.071
Saini, Z. H. (2024). Integrasi Zakat sebagai Reformulasi Kebijakan Fiskal Indonesia Berbasis Syariah dengan Prinsip Ekonomi Islam. Journal of Economic Business & Law Review, 4(2), 111–132. https://doi.org/10.19184/jeblr
Saptono, P. B. (2024). Enhancing Taxpayer Complince Through Fiscal Transparency, Participation and Accountability Insights from Key Figures of Islamic Boarding School In Depok City. ISRA International Journal of Islamic Finance (IJIF), 16(2), 20–44. https://doi.org/doi.org/10.55188/ ijif.v16i2.533
Shifah, L., & Nasution, Y. S. J. (2025). Integrasi Zakat dan Pajak dalam Sistem Fiskal di Kota Langsa : Potensi dan Tantangan. INNOVATIVE: Journal Of Social Science Research Volume, 5(1), 1–15.
Siswantoro, D., Nurzaman, M. S., Nurhayati, S., Munandar, A., Ismail, A. G., & Mohamad, N. (2022). Factors Determining Zakat Rebate Preferences in Malaysia: Zakat as Tax Deduction. Academic Journal of Interdisciplinary Studies, 11(2), 115–128. https://doi.org/10.36941/ajis-2022-0039
Syahbandir, M., Alqarni, W., Abbas, S., Ali, B., & Samad, F. (2022). State and Islamic Law-163, A Study of Legal Politics on Zakat as a Tax Deduction in Aceh. Ahkam, 22(1), 161–184.
Syamsuri, S., & Adillah, E. R. (2024). Zakat Fundraising Unit - Mosque Collaboration as Zakat Fund Manager: Strategy for Increasing Zakat Fund Collection. International Journal of Islamic Economics, 6(01), 44. https://doi.org/10.32332/ijie.v6i01.7793
Thamrin, M. H., Eriza, F., Faisal, M., Nasution, I. K., Afrizal, & Dalimunthe, M. A. (2023). Religiosity in Paying Zakat and Tax Compliance in Medan City. Pharos Journal of Theology, 104(3), 1–15. https://doi.org/10.46222/pharosjot.104.330
Wibowo, H., & Gunarto, T. (2024). Analysis of The Effect of Tax Revenue on Economic Growth in Indonesia. JSRET: Journal of Scientific Research, Education, and Technology, 3(2), 647–665.
Wijayanti, P., Amilahaq, F., Muthaher, O., Baharuddin, N. S., Raihana, N., & Sallem, 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.
Yudha, A. A., Amalia, I. Z., Putri, M. A., Larasati, N., & Hidayati, A. N. (2025). Zakat sebagai kebijakan fiskal dalam pembangunan ekonomi Islam di Indonesia. Jurnal Ilmiah Ekonomi Dan Manajemen, 3(5), 253–260.
الزهيل, و. (1985). القفه والإسلامي وأدبته (p. 733).
Authors
Adillah, E. R., Mukhlas, O. S., & Burhanuddin, B. (2026). From tax deduction to tax rebate: A philosophical reconstruction of zakat–tax integration in Indonesia. Asy-Syari’ah : Jurnal Hukum Islam, 12(1), 60–71. https://doi.org/10.55210/assyariah.v12i1.2323
Copyright (c) 2026 Erika Rishan Adillah, Oyo Sunaryo Mukhlas, Burhanuddin Burhanuddin
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