Abstract
Previous studies have found that taxpayers' religiosity can enhance their tax compliance levels. Thus, this qualitative study examines the feasibility of claiming zakat as a tax deduction in order to enhance tax compliance in Indonesia. In addition to a literature review, data collection consisted of interviews with practitioners (e.g., tax officers and consultants) in order to determine their perspectives on the feasibility of this proposal. The results showed that claiming zakat as a tax deduction is still feasible, even after noting the concerns of the practitioners. The findings of this study contribute to the literature on zakat incentives, especially in regard to tax deductions.
| Original language | English |
|---|---|
| Title of host publication | Contemporary Issues in Finance, Accounting, and Consumers' Behavior |
| Subtitle of host publication | Lessons from Indonesia |
| Publisher | Nova Science Publishers, Inc. |
| Pages | 247-253 |
| Number of pages | 7 |
| ISBN (Electronic) | 9781536175707 |
| ISBN (Print) | 9781536168815 |
| Publication status | Published - 15 Apr 2020 |
Keywords
- Practitioners
- Proposal
- Researchers
- Tax incentives
- Zakat