ANALYSIS OF PUBLIC PREFERENCES FOR ZAKAT PAYMENTS COMPARED TO TAXES IN A SOCIAL AND ECONOMIC PERSPECTIVE

Muhammad Arifin Lubis, Asmaul Husna

Abstract


This study aims to analyze public preferences in choosing zakat over tax
payments from social and economic perspectives. Using a qualitative approach
and literature study method, the research examines prior studies, accredited
journals, and relevant policy documents related to zakat and taxation. The
findings indicate that public preference for zakat is influenced by religious
motivation, higher trust in zakat management institutions, ease of access through
digital platforms, and social-cultural satisfaction. In contrast, low trust in tax
authorities, negative perceptions of bureaucracy, and lack of transparency are
key factors behind weak tax compliance. These findings suggest the need for an
integrative policy approach that aligns zakat and taxation to enhance fiscal
justice and effective wealth distribution in society. The study recommends that
governments and zakat institutions strengthen collaboration, improve
transparency, and develop regulations that accommodate the social and religious
values of the public.

Keywords


Public Preference, Zakat, Tax, Socio-Economic, Literature Study, Qualitative

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DOI: http://dx.doi.org/10.30829/hf.v12i1.25215

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