PENGARUH ZAKAT, INFAQ, SEDEKAH ATAU ZIS DAN PAJAK TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA PERIODE 2012-2021

Authors

  • Achmad Syahrul Ramadhan Universitas Brawijaya
  • Ika Khusnia Anggraini

Keywords:

Intention to Pay ZIS, Taxes, Income Inequality

Abstract

This study aims to analyze the influence of zakat, infaq, sedekah (ZIS), and taxes on income inequality in Indonesia during the period 2012-2021. The data used are derived from financial reports of the Directorate General of Taxation and BAZNAS, as well as statistical data issued by BPS. This research employs the Multiple Linear Regression Analysis method. The results of the analysis indicate that ZIS and taxes do not have a significant impact on income inequality in Indonesia. The ZIS policy has not yet provided a positive contribution to income redistribution, and similarly, tax policies have not influenced income inequality. This is due to the uneven distribution of ZIS allocations for the poor and the existence of a number of individuals who have not channeled ZIS to official institutions. Moreover, many wealthy individuals with large tax liabilities are not compliant in paying taxes, also because of other variables influencing social inequality that are not included in the study.

Published

2024-05-03

Issue

Section

Articles