Critical Thinking Framework of Zakat Regulation to Support Tax Compliances: Comparison of Indonesia and Malaysia

Provita Wijayanti, Wahyu Setyawan, Dian Esa Nugrahini, Nurul Syuhada Baharuddin, Nur Raihana Mohd Sallem

2019

Abstract

Indonesia and Malaysia have applied zakat regulation as an income tax deduction, but whether it has been effectively implemented or not, it has still a big question mark. This study aims to develop framework of zakat regulation to optimize zakat and tax compliances. Therefore, this study tries to deepen about how does the implementation of zakat regulation as an income tax deduction in Indonesia and Malaysia, and how does the response of people who are obliged to pay zakat and tax compliance with this regulation. The population in this study were academicians in the field of Islamic accounting and finance, Committee of Islamic Economic Society and Zakat management organization. Future research will include validating the proposal framework using an empirical data.

Paper Citation

in Harvard Style

Wijayanti P., Setyawan W., Nugrahini D., Baharuddin N. and Sallem N. (2019). Critical Thinking Framework of Zakat Regulation to Support Tax Compliances: Comparison of Indonesia and Malaysia. In Proceedings of the 7th ASEAN Universities International Conference on Islamic Finance - Volume 1: 7th AICIF, ISBN 978-989-758-473-2, pages 145-151. DOI: 10.5220/0010116000002898

in Bibtex Style

@conference{7th aicif19,
author={Provita Wijayanti and Wahyu Setyawan and Dian Nugrahini and Nurul Baharuddin and Nur Sallem},
title={Critical Thinking Framework of Zakat Regulation to Support Tax Compliances: Comparison of Indonesia and Malaysia},
booktitle={Proceedings of the 7th ASEAN Universities International Conference on Islamic Finance - Volume 1: 7th AICIF,},
year={2019},
pages={145-151},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010116000002898},
isbn={978-989-758-473-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 7th ASEAN Universities International Conference on Islamic Finance - Volume 1: 7th AICIF,
TI - Critical Thinking Framework of Zakat Regulation to Support Tax Compliances: Comparison of Indonesia and Malaysia
SN - 978-989-758-473-2
AU - Wijayanti P.
AU - Setyawan W.
AU - Nugrahini D.
AU - Baharuddin N.
AU - Sallem N.
PY - 2019
SP - 145
EP - 151
DO - 10.5220/0010116000002898