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Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia

International Journal of Nusantara Islam · Vol. 3 No. 1 (2015) · hlm. 1–20

DOI
10.15575/ijni.v3i1.133
ISSN
2355-651X, 2252-5904
Terbit
2015-08-13
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng

Abstrak

This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is used to evaluate which variables affect the zakat preference. Samples are distributed to zakat institutions and the University in Aceh, Indonesia. Crosstab analysis can enrich the analysis of the paper. Very few people are aware of zakat as a tax deduction; however, the other  permitted regulation of zakat as a taxable income deduction has not been approved by local government. In addition, only a few people have tax numbers that are used to claim overpaid tax (restitution). Surprisingly, motivation factor significantly affects zakat preference in a negative way. On the other hand, satisfaction factor is similar to Siswantoro and Nurhayati’s 2012 findings, which is negative and insignificant. Motivation factor is positive, but insignificant.Â

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28 penulis · 46 tautan kepenulisan bersama · 13 lintas organisasi

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  • State University of Semarang
  • University of Indonesia
  • University of Mataram
  • Universitas Islam Negeri Madura
  • University of Singaperbangsa Karawang
  • IAIN Kudus
  • Jenderal Soedirman University
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Rekan penulisOrganisasiArtikel bersama
Safuri MusaUniversity of Singaperbangsa Karawang2
Parmin ParminState University of Semarang2
Taufikin TaufikinIAIN Kudus1
Rizka Indriani SetyaningrumState University of Semarang1
Harjono HarjonoState University of Semarang1
Cepi KurniawanState University of Semarang1
Eko Budi SusatyoState University of Semarang1
Sri Susilogati SumarniAfiliasi tidak diketahui1
Ananta AryabimaState University of Semarang1
Akmalia Ma’rifathur RizqiState University of Semarang1
Aisyah Putri SolichahState University of Semarang1
Ani RusilowatiState University of Semarang1
Lutfiana KhairohState University of Semarang1
Tyas Agung PribadiState University of Semarang1
Wuri WardaniState University of Semarang1
Sudarmin SudarminState University of Semarang1
Dewi WidiaswatiState University of Semarang1
Muhamad TaufiqState University of Semarang1
Rohima HandayaniAfiliasi tidak diketahui1
Naida Nur AlfisyahriUniversity of Indonesia1
Mohammad MustariUniversity of Mataram1
S SyarifuddinUniversity of Mataram1
Ade Maman SuhermanJenderal Soedirman University1
Sujarwo SujarwoYogyakarta State University1
Khairul MuttaqinUniversitas Islam Negeri Madura1
Afifullah AfifullahUniversitas Islam Negeri Madura1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/ijni/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Factors on Zakat (Tithe) Preference as a Tax Deduction in Aceh, Indonesia</dc:title>
	<dc:creator>Nurhayati, Sri</dc:creator>
	<dc:creator>Siswantoro, Dodik</dc:creator>
	<dc:subject xml:lang="en-US">Zakat</dc:subject>
	<dc:subject xml:lang="en-US">Tax</dc:subject>
	<dc:subject xml:lang="en-US">Restitution</dc:subject>
	<dc:subject xml:lang="en-US">Aceh</dc:subject>
	<dc:subject xml:lang="en-US">SEM</dc:subject>
	<dc:description xml:lang="en-US">This paper aims to analyze the variables that affect zakat preference as a tax deduction. Samples are also analyzed and grouped to see some characteristics and patterns of specific issues. Structural Equation Model (SEM) is based on variance. SmartPLS is used to evaluate which variables affect the zakat preference. Samples are distributed to zakat institutions and the University in Aceh, Indonesia. Crosstab analysis can enrich the analysis of the paper. Very few people are aware of zakat as a tax deduction; however, the other  permitted regulation of zakat as a taxable income deduction has not been approved by local government. In addition, only a few people have tax numbers that are used to claim overpaid tax (restitution). Surprisingly, motivation factor significantly affects zakat preference in a negative way. On the other hand, satisfaction factor is similar to Siswantoro and Nurhayati’s 2012 findings, which is negative and insignificant. Motivation factor is positive, but insignificant. </dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2015-08-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/ijni/article/view/133</dc:identifier>
	<dc:identifier>10.15575/ijni.v3i1.133</dc:identifier>
	<dc:source xml:lang="en-US">International Journal of Nusantara Islam; Vol. 3 No. 1 (2015): International Journal of Nusantara Islam; 1-20</dc:source>
	<dc:source xml:lang="id-ID">International Journal of Nusantara Islam; Vol 3 No 1 (2015): International Journal of Nusantara Islam; 1-20</dc:source>
	<dc:source>2355-651X</dc:source>
	<dc:source>2252-5904</dc:source>
	<dc:source>10.15575/ijni.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/ijni/article/view/133/pdf_41</dc:relation>
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