| By: |
Miftakul Khoiri (Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia Author-2-Name: Nirdukita Ratnawati Author-2-Workplace-Name: Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia Author-3-Name: Khomsiyah Author-3-Workplace-Name: Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:) |
| Abstract: |
" Objective - In Islamic economic theory, Zakat is pivotal as a religious duty
and a tool for fostering wealth distribution and reducing poverty.
Incorporating Zakat into tax frameworks may substantially impact either the
zakat intention or taxpayer compliance. Methodology/Technique - This study
examines the integration of Zakat within tax systems as a mechanism for
poverty alleviation (SDG 1) and institutional strengthening (SDG 16) through a
dual-method analysis combining a Systematic Literature Review (SLR) and
Bibliometrics. Analyzing 150 Scopus-indexed articles (2015–2025) screened
via PRISMA to 22 key studies, we employ Bibliometrix (biblioshiny) and
VOSviewer to map: (1) co-authorship networks, (2) keyword co-occurrence
trends, and (3) topics' impacts. Findings - Reveal three critical insights.
First, professional Zakat-tax integration has significant potential for
reducing the tax burden, especially in Muslim-majority countries, while
enhancing compliance through religious-economic synergy, as well as for
achieving SDGs 1 and 16. Second, research focus has shifted from conceptual
debates to empirical evaluations of digital zakat systems. Third, policy
fragmentation persists, with a few studied countries achieving complete
zakat-tax harmonization. Novelty - The study contributes a novel
compliance-efficiency framework for policymakers, demonstrating how zakat
deductions can simultaneously advance SDGs targets when coupled with
institutional reforms. This study pioneers the examination of how Zakat-tax
integration dually influences Zakat intention and tax compliance. Type of
Paper - Review" |