Mobilisation of Income Zakat Payment In Indonesia

Caturida Meiwanto Doktoralina, Zakaria Bahari, Sakinatul Raadiyah Abdullah

Abstract


The objectives of the study establish a conceptual framework to strengthen institutions that support the mobilisation of paying zakat and to identify the concept of the cultural factor of mutual assistance in paying zakat. This is Important because the institution of zakat has implemented the collection of zakat. Meanwhile, the culture of mutual assistance in Indonesia can be a power of zakat payment mobilisation to gain the blessings of Allah SWT. This paper presents the factors of determining mobilisation of zakat payments, e.g., are awareness, willingness to donate, confidence in collection and distribution with the latest development of technology. The implication of this study will help mobilise the payment of income zakat in Zakat Institutions. This study uses the documentation analysis method. Factors affecting mobilisation are awareness, willingness to donate, confidence in collection and distribution with the latest development of technology to help mobilise the payment of income zakat in Zakat Institutions.

 

Keywords : Collection, Mobilisation, Payment, Sincerity, Zakat


Keywords


Collection, Mobilisation, Payment, Sincerity, Zakat

Full Text:

PDF

References


Abd.Ghani, A. H., & Abu Bakar, M. H. (2011). Towards Achieving the Quality of Life in the Management of Zakat Distribution to the Rightful Recipients (The Poor and Needy). International Journal of Business and Social Science, 2(4), 237–246.

Abdullah, M., & Suhaib, A. Q. (2011). The Impact of Zakat on Social Life of Muslim Society. Pakistan Journal of Islamic Research, 8, 85–91.

Abu Bakar, N. B., & Abdul Rahman, A. R. (2007). A Comparative Study of Zakah and Modern Taxation. J. KAU: Islamic Economics, 20(1), 25–40.

Abu Bakar, N. B., & Abdul Rashid, H. M. (2010). Motivations of Paying Zakat on Income: Evidence from Malaysia. International Journal of Economics and Finance, 2(3), 76–85.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.

Al Haq, M. A., & Abd. Wahab, N. (2017). Effective Zakat Distribution: Highlighting Few Issues and Gaps in Kedah, Malaysia. Al-Iqtishad: Journal of Islamic Economics, 9(2), 259–288.

Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah ( Islamic tax ) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 2014.

Andriani, S., & Fathya, F. (2013). Zakat Sebagai Pengurang Pajak Penghasilan pada Badan Amil Zakat. JRAK, 4(1), 13–32.

Arafah, W., & Nugroho, L. (2016). Maqhashid sharia in clean water financing business model at Islamic bank. International Journal of Business and Management Invention, 5(2), 22–32.

Aziz, A. A., Jamil, M. M., Ismail, H., & Abdul Rahman, N. (2013). The Importance of Zakat Institution in Malaysia. The 5th International Conference on Financial Criminology (ICFC) 2013, 134–144.

Aziz, M. A. A., & Abdullah, M. H. (2013). The Comparison between Zakat (Islamic Concept of Taxation ) and Income Tax : Perceptions of Academician in the State of Perak , Malaysia. International Conference on Business, Economics, and Accounting, (March), 8.

Bachmid, G., Salim, U., Armanu, & Djumahir. (2012). Perilaku muzakki dalam membayar zakat mal (Studi fenomenologi pengalaman muzakki di Kota Kendari ). Jurnal Aplikasi Manajemen, 10(2), 425–436.

Badan Amil Zakat Nasional. (2018). Outlook Zakat Indonesia 2018. Jakarta, Indonesia: Pusat Kajian Strategis Badan Amil Zakat Nasional (BAZNAS).

Beik, I. S. (2015). Towards International Standardization of Zakat System. In Fiqh Zakat International Conference 2015 (pp. 3–17).

Beik, I. S., & Arsyianti, L. D. (2013). Optimization of Zakat Instrument in Indonesia’s Poverty Alleviation Programme. In ‘Poverty Alleviation and Islamic Economics and Finance: Current Issues and Future Prospect’ (pp. 1–19).

Berkman, L. F., & Macintyre, S. (1997). The measurement of social class in health studies: old measures and new formulations. IARC Scientific Publications, (138), 51–64.

Bidin, Z., Idris, K. M., Shamsudin, M., & Faridahwati. (2009). Predicting Compliance Intention on Zakah on Employ- ment Income in Malaysia : An Application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85–102.

Bowen, G. A. (2009). Document Analysis as a Qualitative Research Method. Qualitative Research Journal, 9(2), 27–40. http://doi.org/10.3316/QRJ0902027

Bremer, J. (2013). Zakat and Economic Justice : Emerging International Models and their Relevance for Egypt. In Third Annual Conference on Arab Philantrophy and Civic Engagement (pp. 51–74).

Chalikuzhi, A. (2009). Problems and prospects of contemporary zakat management: A qualitative embedded case studies investigation. Unpublished Dissertation.

Desilver, D., & Masci, D. (2017). World’s Muslim population more widespread than you might think. Retrieved from http://www.pewresearch.org

Doktoralina, C. M. (2016a). Potential Income Zakat Revenue In Private Universities: Conceptual Framework Analysis. In WAPI 9 (Vol. 11, p. 10).

Doktoralina, C. M. (2016b). Relationship Between Extrinsic Motivation And Compliance To Pay Income Zakat Among Academic People In Indonesia: Conceptual Framework Analysis. In Workshop Antarbangsa Pembangunan Berteraskan Islam (Vol. 9, pp. 10–16).

Doktoralina, C. M. (2017). Niat Membayar Zakat Pendapatan Dalam Kalangan Ahli Akademik. In The 12th ISDEV International Graduate Workshop (INGRAW) (Vol. 12, pp. 1–12).

Doktoralina, C. M., & Bahari, Z. (2017). The Relationship between Income Household and Intention to Pay Zakat on Income among Indonesian Academicians. Mediterranean Journal of Social Sciences, 8(4), 27–39.

Doktoralina, C. M., & Bahari, Z. (2018). Zakat Accounting Information System in Private Higher Education.

Hafidhuddin, D. (2011). Peran Strategis Organisasi Zakat Dalam Menguatkan Zakat Di Dunia (The Strategic Role of Zakat Organization in Strengthening Zakah in the World). Jurnal Ekonomi Islam Al-Infaq, 2(1), 1–4.

Halimatusa’diyah, I. (2015). Zakat and Social Protection: The Relationship Between Socio-religious CSOs and the Government in Indonesia. Journal of Civil Society, 11(1), 79–99.

Hassan, M. K., & Ashraf, A. (2010). An integrated Poverty Alleviation Model Combining Zakat. Awqaf and Micro.

Hati, S. R. H., & Idris, A. (2014). Antecedents of customers’ intention to support Islamic social enterprises in Indonesia. Asia Pacific Journal of Marketing and Logistics, 26(5), 707–737.

Haughton, J., & Khandker, S. R. (2009). Handbook on poverty+ inequality. World Bank Publications.

Hj. Abdul Majid, M. Z. (2003). Pengurusan Zakat (Management of Zakat). Kuala Lumpur : Dewan Bahasa dan Pustaka, 2003. (Cet. 1.). Kuala Lumpur: Dewan Bahasa dan Pustaka,.

Hofstede, G., & Bond, M. H. (1984). Hofstede’s culture dimensions: An independent validation using Rokeach’s value survey. Journal of Cross-Cultural Psychology, 15(4), 417–433.

Huda, N., Anggraini, D., Muhamad Ali, K., Rini, N., & Mardoni, Y. (2014). Solutions to Indonesian Zakah Problems Analytic Hierarchy Process Aprroach. Journal of Islamic Economics, Banking and Finance, 10(3).

Hussain, A., & Abdullah. (2015). Importance of ZAKAT in the Establishment of the Society. Global Journal for Research Analysis, 4(4), 1–2.

Indonesia Magnificence of Zakat. (2010). Mengawal Zakat di Parlemen.

Jahar, A. S. (2010). Masa Depan Filantropi Islam Indonesia: Kajian Lembaga-lembaga Zakat dan Wakaf. In Annual Conference on Islamic Studies (ACIS) ke 10 di Banjarmasin, 1–4 November, Kalimantan Selatan.

Johari, F., Ali, A. F. M., & Aziz, M. R. A. (2015). A Review of Literatures on Current Zakat Issues : An Analysis between 2003 - 2013. International Review of Research in Emerging Markets and the Global Economy (IRREM), 1(2), 336–363.

Johari, F., Mohd Ali, A. F., Aziz, M. R. A., & Ahmad, N. (2014). The importance of zakat distribution and urban-rural poverty incidence among Muallaf (new convert). Asian Social Science, 10(21), 42–53.

Kahf, M. (1999). The Principle of Socio-economic Justice in the Contemporary Fiqh of Zakah. IQTISAD Journal of Islamic Economics, 1(1), 24–44.

Kahf, M. (2008). Role of Zakah and Awqaf in Reducing Poverty: A Proposed Institutional Setting within the Spirit of Shari’ah. Thoughts on Economics, 18(3), 40–67.

Kasri, R. A. (2013). Giving behaviors in Indonesia: motives and marketing implications for Islamic charities. Journal of Islamic Marketing, 4(3), 306–324.

Kassim, P. W. S. (2016). Issues and challenges in financing the poor: case of Baitul Maal Wa Tamwil in Indonesia. International Journal of Bank Marketing, 34(2), 216–234.

Khamis, M. R., Mohd, R., Md Salleh, A., & Nawi, A. S. (2014). Do religious practices influence compliance behaviour of business Zakat among SMEs ? Journal of Emerging Economies and Islamic Research, 2(2), 1–16.

Khan, M. F. (2007). Integrating Faith-Based Institutions (Zakah and Awqaf) in Poverty Reductions Strategies (PRS). In Islamic Research and Training Instiute (IRTI), 31. (pp. 1–31).

Khandker, S. R., Koolwal, G. B., & Samad, H. A. (2009). Handbook on impact evaluation: quantitative methods and practices. World Bank Publications.

Latief, H. (2012). Islamic Charities and Social Activism: Welfare, Dakwah and Politics in Indonesia.

Lessy, Z. (2009). Zakat (Alms-Giving) Management In Indonesia : Whose Job Should It Be ? La_Riba Jurnal Ekonomi Islam, III(1), 106–119.

Lessy, Z. (2013). Philanthropic zakat for empowering Indonesia’s poor: A qualitative study of recipient experiences at Rumah Zakat. ProQuest Dissertations and Theses.

Mayes, A., Setiawan, D., Isbah, U., & Zuryani, H. (2017). The Role of Productive Zakat for Helping Poor Community in Rokan Hulu Regency (Case Study of National Amil Zakat of Rokan Hulu Regency). International Journal of Finance and Accounting, 6(6), 179–185.

Ministry of Communication and Informatics. (2017). Internet User Indonesia Number Six of the World (Pengguna Internet Indonesia Nomor Enam Dunia). Retrieved from https://kominfo.go.id

Ministry of Religious Affairs of the Republic of Indonesia. (2018). Isu Pokok Pembahasan Munas Forum Zakat. Retrieved from https://kemenag.go.id

Mohd Noor, M. A., Wahid, H., & Nor Ghani Md., N. (2004). Kesedaran Membayar Zakat Pendapatan Di Kalangan Kakitangan Profesional Universiti Kebangsaan Malaysia. Islamiyyat, 26(2), 59–67.

Muda, M., Marzuki, A., & Shaharuddin, A. (2006). Factors influencing individual participation in zakat contribution: Exploratory investigation. In Seminar for Islamic Banking and Finance 2006 (iBAF2006) (pp. 1–10).

Muharman, L., Ibtisam, Y. N., Yusoff, O., & Abdurrahman, A. D. (2011). Enhancement of Zakat Distribution Management System : Case Study in Malaysia. International Management Conference 2011 Proceedings.

Mulawarman, A. D. (2009). Eksistensi Laporan Nilai Tambah Syariah Berbasis Rezeki. Jurnal Riset Akuntansi Indonesia, 12(2), 103–120.

Mulawarman, A. D., Triyuwono, I., & Ludigdo, U. (2007). Rekonstruksi Teknologi Integralistik Akuntansi Syari’ah : Sharfate Value Added Statement. Jurnal Akuntansi Dan Keuangan Indonesia, 4(1), 1–24.

Muliyaningsih, H. D. (2013). Social Entrepreneurship in Islamic Social Welfare System. In International Proceedings of Economics Development and Research (pp. 44–49).

Mustafa Murtala Oladimeji Abioye, Muslim Har Sani Mohamad, & Muhammad Akhyar Adnan. (2011). Antecedents of Zakat payers’ trust : The case of Nigeria. International Journal of Economics, Management & Accounting, 3(19), 133–164.

Nastiti, A. S., & Wardayati, S. M. (2015). Implementation of Shariah Accounting Theory in Shariah Value Added : A Theoretical Study. Global Journal of Business and Social Science Review, 4(1), 9–15.

Noorhayati, A. H. (2011). Customers’ Perception of Online Zakat Payment Between Government and Private Sector Employees. Universiti Utara Malaysia.

Nugroho, L., & Husnadi, T. C. (2017). Maslahah and Strategy to Establish a Single State-Owned Islamic Bank in Indonesia. Tazkia Islamic Finance and Business Review, 10(1).

Osili, U., & Ökten, Ç. (2016). Giving in Indonesia: A Culture of Philanthropy Rooted in Islamic Tradition. In The Palgrave Handbook of Global Philanthropy.

Othman, M. S. (2011). Zakat compliance intention behavior on employment income among state government servants in Kelantan. Universiti Utara Malaysia, Malaysia. Retrieved from http://etd.uum.edu.my

Powell, R. (2009). Zakat: Drawing insights for legal theory and economic policy from Islamic jurisprudence. Pitt. Tax Rev., 7, 43.

Rahman, T. (2015). Akuntansi Zakat, Infaq dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141–164.

Raquib, A. (2011). Islamic Banking & Zakat- An Alternative Approach to Poverty Reduction in Bangladesh. Journal of Islamic Economics, Banking and Finance, 7(2), 11–26.

Rekarti, E., & Doktoralina, C. M. (2017). Improving Business Performance: A Proposed Model for SMEs. European Research Studies Journal, 20(3), 613–623.

Rosadi, A., & Athoillah, M. A. (2016). Distribusi zakat di Indonesia: antara sentralisasi dan desentralisasi. IJTIHAD Jurnal Wacana Hukum Islam Dan Kemanusiaan, 15(2), 237.

Saad, R. A. J., Bidin, Z., Idris, K. M., & Md Hussain, M. H. (2010). Faktor-faktor yang mempengaruhi Gelagat Kepatuhan Zakat Perniagaan. Jurnal Pengurusan, 30, 49–61.

Saaty, T. L. (2008). Decision making with the analytic hierarchy process. International Journal of Services Sciences, 1(1), 83.

Salleh, M. S. (2006). Lokalisasi Pengagihan Zakat: Satu Cadangan Teoretis, dalam Zakat: Pensyariatan, Perekonomian & Perundangan. Zakat: Pensyariatan, Perekonomian & Perundangan. Bangi: Penerbit Universiti Kebangsaan Malaysia.

Salleh, M. S. (2014). Organizational and Definitional Reconfiguration of Zakat Management. International Journal of Education Research, 2(5), 61–70.

Salleh, M. S. (2018). Ada yang keliru dari ekonomi Islam sekarang (something is wrong with the current Islamic economy). Retrieved March 27, 2018, from http://nusantarakini.com

Sapingi, R., Ahmad, N., & Mohamad, M. (2011). A study on zakah of employment income: Factors that influence academics’ intention to pay zakah. In 2nd International Conference On Business and Economic Research (pp. 2492–2507).

Sari, M. D., Bahari, Z., & Hamat, Z. (2013). Review on Indonesian Zakah Management and Obstacles. Social Sciences, 2(2), 76–89.

Senthe, S. E. (2012). Transformative Technology in Microfinance: Delivering Hope Electronically. Pittsburgh Journal of Technology Law and Policy, 13(1), 63.

Siswantoro, D., & Nurhayati, S. (2012). Factors Affecting Concern about Zakat as a Tax Deduction in Indonesia. Int. J. Manag. Bus. Res, 2(4), 293–312.

Subianto, A. (2013). Mengoptimalkan Potensi Zakat Dengan Sistem (Optimizing Zakah Potential With System). BAZNAS, 10–11.

Sudarwati, Y., & Sayekti, N. W. (2011). Konsep Sentralisasi Sistem Pengelolaan Zakat Dalam Pemberdayaan Ekonomi Umat. Jurnal Ekonomi & Kebijakan Publik, 2(1), 559–584.

Suryanto, T. (2014). Determinants of Audit Fee Based on Client Attribute, Auditor Attribute, and Engagement Attribute to Control Risks and Prevent Fraud: A Study on Public Accounting Firms in Sumatra-Indonesia. International Journal in Economics and Business Administration, 2(3), 27–39.

Syahrullah, & Ulfah, M. (2016). Response of Indonesian Academicians Toward Factors Influencing the Payment of Zakat on Employment Income. Research on Humanities and Social Sciences ISSN, 6(10), 87–94.

Tajuddin, T. S., Azman, A. S., & Shamsuddin, N. (2015). Compliance Behaviour Of Zakat on Salary Income Among Muslim, 2015(June), 656–664.

Umar, N. (2014, May 3). Manajemen Qalbu : Keperluan Tahsiniyat. Pusat Informasi Dan Hubungan Masyarakat, p. 11. Indonesia.

Waddell, S. (2000). New institutions for the practice of corporate citizenship: Historical, intersectoral, and developmental perspectives. Business & Society Review (00453609), 105(1), 107.

Wahid, H., Ahmad, S., & Kader, R. A. (2009). Pengagihan zakat oleh institusi zakat kepada lapan asnaf: Kajian di Malaysia. In Seminar Kebangsaan Ekonomi Islam 2008/09 pada 10-11 Februari 2009 di APIUM (pp. 1–17).

Wibisono, Y. (2015). Mengelola Zakat Indonesia. Kencana.

Yunianto, D., Nariyono, B., Daryanto, B., Oetomo, E., Maksudi, E. I., & Hairudin, E. (2017). Bidang Studi Geopolitik dan Wawasan Nusantara (2, Lemhann ed.). Jakarta, Indonesia: Lembaga Ketahanan Nasional Republik Indonesia.

Yusuf Al Qardawi. (2011). Hukum zakat. Jakarta (ID): Lentera Antar Nusa.

Zunaidah, O. A., & Rafien, N. S. M. (2011). Relationship on Economic and Attitude Factors towards Evasion on Zakat of Income : A Study Among Public Servants in Melaka. UiTm Melaka.




DOI: http://dx.doi.org/10.24042/febi.v3i2.3659

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019



Ikonomika : Jurnal Ekonomi dan Bisnis Islam  is a Journal of Islamic Economics and Business, Published by the Faculty of Islamic Economics and Business at UIN Raden Intan Lampung Indonesia. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.