The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System

Carmadi Carmadi; Mohammad Saleh

doi:10.47268/pamali.v5i2.3152

The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System

Carmadi Carmadi⁽¹⁾, Mohammad Saleh⁽²⁾

(1) Faculty of Law, Universitas Narotama Surabaya, Surabaya, Indonesia
(2) Faculty of Law, Universitas Narotama Surabaya, Surabaya, Indonesia
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Corresponding Author

Abstract

Introduction: Professional zakat represents a form of actualizing religious obligations that holds significant potential in supporting the socio-economic development of the Muslim community in Indonesia. This research is motivated by the suboptimal utilization of professional zakat as an instrument for reducing income tax (PPh), despite the existence of legal foundations within Indonesia’s positive legal system, such as Law Number 36 of 2008 on Income Tax and Law Number 23 of 2011 on Zakat Management.

Purposes of the Research: The purpose of this study is to analyze the legal regulations, implementation, and legal implications of recognizing professional zakat as a deductible component of income tax, with a particular focus on the Amil Zakat Institution Yayasan Dana Sosial Al-Falah (LAZ YDSF) in Malang City.

Methods of the Research: This research employs a normative legal method with statutory and conceptual approaches.

Results Main Findings of the Research: The findings indicate that although existing regulations provide legitimacy for tax reduction through professional zakat, its implementation still faces several challenges, including low public literacy on legal and taxation matters, and the lack of optimal synergy between tax authorities and zakat institutions. These findings highlight the need for policy reform and digitalization of reporting systems to enable effective, fair, and inclusive integration between zakat and taxation, while promoting dual compliance with both religious and fiscal obligations of the Indonesian Muslim community.

Keywords

Professional Zakat; Income Tax; Positive Law.

DOI

10.47268/pamali.v5i2.3152

Published

2025-07-31

How To Cite

APA: Carmadi, C., & Saleh, M. (2025). The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System. PAMALI: Pattimura Magister Law Review, 5(2), 309-321. DOI: https://doi.org/10.47268/pamali.v5i2.3152.

IEEE: C. Carmadi, and M. Saleh, "The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System", Pamali Pattimura Magister Law Rev., vol. 5, no. 2, pp. 309-321, Jul. 2025. Accessed on: Aug. 11, 2025. [Online]. Available DOI: https://doi.org/10.47268/pamali.v5i2.3152

Harvard: Carmadi, C., and Saleh, M., (2025). "The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System". PAMALI: Pattimura Magister Law Review, Volume 5(2), pp. 309-321. [Online]. Available DOI: https://doi.org/10.47268/pamali.v5i2.3152 (Accessed on: 11 August 2025)

Chicago: Carmadi, Carmadi, and Mohammad Saleh. "The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System." PAMALI: Pattimura Magister Law Review 5, no. 2 (July 31, 2025): 309-321. Accessed August 11, 2025. doi:10.47268/pamali.v5i2.3152

Vancouver: Carmadi C, Saleh M. The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System. Pamali Pattimura Magister Law Rev. [Internet]. 2025 Jul 31 [cited 2025 Aug 11];5(2):309-321. Available from: https://doi.org/10.47268/pamali.v5i2.3152

MLA 8th: Carmadi, Carmadi, and Mohammad Saleh. "The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System." PAMALI: Pattimura Magister Law Review, vol. 5, no. 2, 31 Jul. 2025, pp. 309-321, doi:10.47268/pamali.v5i2.3152. Accessed 11 Aug. 2025.

BibTeX:

@article{pamali3152,
		author = {Carmadi Carmadi and Mohammad Saleh},
		title = {The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System},
		journal = {PAMALI: Pattimura Magister Law Review},
		volume = {5},
		number = {2},
		year = {2025},
		keywords = {Professional Zakat; Income Tax; Positive Law.},
		abstract = {Introduction: Professional zakat represents a form of actualizing religious obligations that holds significant potential in supporting the socio-economic development of the Muslim community in Indonesia. This research is motivated by the suboptimal utilization of professional zakat as an instrument for reducing income tax (PPh), despite the existence of legal foundations within Indonesia’s positive legal system, such as Law Number 36 of 2008 on Income Tax and Law Number 23 of 2011 on Zakat Management.Purposes of the Research: The purpose of this study is to analyze the legal regulations, implementation, and legal implications of recognizing professional zakat as a deductible component of income tax, with a particular focus on the Amil Zakat Institution Yayasan Dana Sosial Al-Falah (LAZ YDSF) in Malang City.Methods of the Research: This research employs a normative legal method with statutory and conceptual approaches.Results Main Findings of the Research: The findings indicate that although existing regulations provide legitimacy for tax reduction through professional zakat, its implementation still faces several challenges, including low public literacy on legal and taxation matters, and the lack of optimal synergy between tax authorities and zakat institutions. These findings highlight the need for policy reform and digitalization of reporting systems to enable effective, fair, and inclusive integration between zakat and taxation, while promoting dual compliance with both religious and fiscal obligations of the Indonesian Muslim community.},
				issn = {2775-5649},		pages = {309--321}			doi = {10.47268/pamali.v5i2.3152},
				url = {https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/3152}
		}

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	The Urgency of Recognizing Professional Zakat as an Income Tax Deduction in the Indonesian Positive Legal System

2.	Creator	Author's name, affiliation, country	Carmadi Carmadi; Faculty of Law, Universitas Narotama Surabaya, Surabaya; Indonesia

2.	Creator	Author's name, affiliation, country	Mohammad Saleh; Faculty of Law, Universitas Narotama Surabaya, Surabaya; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	Professional Zakat; Income Tax; Positive Law.

4.	Description	Abstract	Introduction: Professional zakat represents a form of actualizing religious obligations that holds significant potential in supporting the socio-economic development of the Muslim community in Indonesia. This research is motivated by the suboptimal utilization of professional zakat as an instrument for reducing income tax (PPh), despite the existence of legal foundations within Indonesia’s positive legal system, such as Law Number 36 of 2008 on Income Tax and Law Number 23 of 2011 on Zakat Management.Purposes of the Research: The purpose of this study is to analyze the legal regulations, implementation, and legal implications of recognizing professional zakat as a deductible component of income tax, with a particular focus on the Amil Zakat Institution Yayasan Dana Sosial Al-Falah (LAZ YDSF) in Malang City.Methods of the Research: This research employs a normative legal method with statutory and conceptual approaches.Results Main Findings of the Research: The findings indicate that although existing regulations provide legitimacy for tax reduction through professional zakat, its implementation still faces several challenges, including low public literacy on legal and taxation matters, and the lack of optimal synergy between tax authorities and zakat institutions. These findings highlight the need for policy reform and digitalization of reporting systems to enable effective, fair, and inclusive integration between zakat and taxation, while promoting dual compliance with both religious and fiscal obligations of the Indonesian Muslim community.

5.	Publisher	Organizing agency, location	Postgraduate Program in Law, Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2025-07-31

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/pamali/article/view/3152

10.	Identifier	Digital Object Identifier	10.47268/pamali.v5i2.3152

11.	Source	Title; vol., no. (year)	PAMALI: Pattimura Magister Law Review; Vol 5, No 2 (2025): JULY

12.	Language	English=en	en

13.	Relation	Supp. Files	THE URGENCY OF RECOGNIZING PROFESSIONAL ZAKAT AS AN INCOME TAX DEDUCTION IN THE INDONESIAN POSITIVE LEGAL SYSTEM AT LAZ YDSF MALANG CITY (6MB)

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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