The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness

Dwi Hantoro Prakoso(1email), Arum Widiastuti(2)


(1) Faculty of Law, Universitas Wahid Hasyim, Semarang, Indonesia
(2) Faculty of Law, Universitas Wahid Hasyim, Semarang, Indonesia
email Corresponding Author
CrossMark

Abstract


Introduction: Taxpayers in Indonesia, particularly in Malang Regency, are subject to various tax obligations. Among these, the integration of zakat—an Islamic form of almsgiving—as a deductible item in tax calculations presents both opportunities and challenges. Although formal regulations permit zakat to be deducted from taxable income, the extent to which this facility is understood and effectively utilized by taxpayers remains unclear. The interplay of religiosity, legal knowledge, and awareness significantly influences taxpayer behavior concerning zakat deductions.

Purposes of the Research: This research aims to analyze the religiosity, knowledge and legal awareness of taxpayers in Malang Regency in utilizing zakat facilities as a tax deduction, as well as exploring taxpayers' perceptions of the zakat policy as a tax deduction.

Methods of the Research: The research method used is a socio-legal approach with qualitative analysis. Qualitative analysis was carried out to understand religious values, social context, and taxpayer perspectives in utilizing zakat facilities as a tax deduction.

Results of the Research: The research results show that while taxpayers in Malang Regency consistently fulfill their zakat and tax obligations, their understanding of zakat as a tax deduction is limited. Most respondents recognize the importance of knowing tax laws, but many lack full comprehension of how to calculate taxes when deducting zakat. The research highlights the need to strengthen legal knowledge and awareness through tax law literacy programs. It recommends collaboration between the government, the Directorate General of Taxes, and universities to improve taxpayer understanding and compliance.

Keywords


Religiosity; Legal Knowledge; Legal Awareness; Zakat; Tax.


DOI


10.47268/sasi.v31i3.3234

Published


2025-09-30

How To Cite


APA: Prakoso, D.H., & Widiastuti, A. (2025). The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness. SASI, 31(3), 296-314. DOI: https://doi.org/10.47268/sasi.v31i3.3234.
IEEE: D.H. Prakoso, and A. Widiastuti, "The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness", SASI, vol. 31, no. 3, pp. 296-314, Sep. 2025. Accessed on: Oct. 9, 2025. [Online]. Available DOI: https://doi.org/10.47268/sasi.v31i3.3234
Harvard: Prakoso, D.H., and Widiastuti, A., (2025). "The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness". SASI, Volume 31(3), pp. 296-314. [Online]. Available DOI: https://doi.org/10.47268/sasi.v31i3.3234 (Accessed on: 9 October 2025)
Chicago: Prakoso, Dwi Hantoro, and Arum Widiastuti. "The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness." SASI 31, no. 3 (September 30, 2025): 296-314. Accessed October 9, 2025. doi:10.47268/sasi.v31i3.3234
Vancouver: Prakoso DH, Widiastuti A. The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness. SASI [Internet]. 2025 Sep 30 [cited 2025 Oct 9];31(3):296-314. Available from: https://doi.org/10.47268/sasi.v31i3.3234
MLA 8th: Prakoso, Dwi Hantoro, and Arum Widiastuti. "The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness." SASI, vol. 31, no. 3, 30 Sep. 2025, pp. 296-314, doi:10.47268/sasi.v31i3.3234. Accessed 9 Oct. 2025.
BibTeX:
@article{SASI3234,
		author = {Dwi Prakoso and Arum Widiastuti},
		title = {The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness},
		journal = {SASI},
		volume = {31},
		number = {3},
		year = {2025},
		keywords = {Religiosity; Legal Knowledge; Legal Awareness; Zakat; Tax.},
		abstract = {Introduction: Taxpayers in Indonesia, particularly in Malang Regency, are subject to various tax obligations. Among these, the integration of zakat—an Islamic form of almsgiving—as a deductible item in tax calculations presents both opportunities and challenges. Although formal regulations permit zakat to be deducted from taxable income, the extent to which this facility is understood and effectively utilized by taxpayers remains unclear. The interplay of religiosity, legal knowledge, and awareness significantly influences taxpayer behavior concerning zakat deductions.Purposes of the Research: This research aims to analyze the religiosity, knowledge and legal awareness of taxpayers in Malang Regency in utilizing zakat facilities as a tax deduction, as well as exploring taxpayers' perceptions of the zakat policy as a tax deduction.Methods of the Research: The research method used is a socio-legal approach with qualitative analysis. Qualitative analysis was carried out to understand religious values, social context, and taxpayer perspectives in utilizing zakat facilities as a tax deduction.Results of the Research: The research results show that while taxpayers in Malang Regency consistently fulfill their zakat and tax obligations, their understanding of zakat as a tax deduction is limited. Most respondents recognize the importance of knowing tax laws, but many lack full comprehension of how to calculate taxes when deducting zakat. The research highlights the need to strengthen legal knowledge and awareness through tax law literacy programs. It recommends collaboration between the government, the Directorate General of Taxes, and universities to improve taxpayer understanding and compliance.},
				issn = {2614-2961},		pages = {296--314}			doi = {10.47268/sasi.v31i3.3234},
				url = {https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/3234}
		}
		
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Dublin Core PKP Metadata Items Metadata for this Document
 
1. Title Title of document The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness
 
2. Creator Author's name, affiliation, country Dwi Hantoro Prakoso; Faculty of Law, Universitas Wahid Hasyim, Semarang; Indonesia
 
2. Creator Author's name, affiliation, country Arum Widiastuti; Faculty of Law, Universitas Wahid Hasyim, Semarang; Indonesia
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) Religiosity; Legal Knowledge; Legal Awareness; Zakat; Tax.
 
4. Description Abstract Introduction: Taxpayers in Indonesia, particularly in Malang Regency, are subject to various tax obligations. Among these, the integration of zakat—an Islamic form of almsgiving—as a deductible item in tax calculations presents both opportunities and challenges. Although formal regulations permit zakat to be deducted from taxable income, the extent to which this facility is understood and effectively utilized by taxpayers remains unclear. The interplay of religiosity, legal knowledge, and awareness significantly influences taxpayer behavior concerning zakat deductions.Purposes of the Research: This research aims to analyze the religiosity, knowledge and legal awareness of taxpayers in Malang Regency in utilizing zakat facilities as a tax deduction, as well as exploring taxpayers' perceptions of the zakat policy as a tax deduction.Methods of the Research: The research method used is a socio-legal approach with qualitative analysis. Qualitative analysis was carried out to understand religious values, social context, and taxpayer perspectives in utilizing zakat facilities as a tax deduction.Results of the Research: The research results show that while taxpayers in Malang Regency consistently fulfill their zakat and tax obligations, their understanding of zakat as a tax deduction is limited. Most respondents recognize the importance of knowing tax laws, but many lack full comprehension of how to calculate taxes when deducting zakat. The research highlights the need to strengthen legal knowledge and awareness through tax law literacy programs. It recommends collaboration between the government, the Directorate General of Taxes, and universities to improve taxpayer understanding and compliance.
 
5. Publisher Organizing agency, location Faculty of Law, Universitas Pattimura
 
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7. Date (YYYY-MM-DD) 2025-09-30
 
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10. Identifier Uniform Resource Identifier https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/3234
 
10. Identifier Digital Object Identifier 10.47268/sasi.v31i3.3234
 
11. Source Title; vol., no. (year) SASI; Volume 31 Issue 3, September 2025
 
12. Language English=en en
 
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