• Shitny Dwi Istiasih Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia
  • Munawar Fakultas Ekonomi dan Bisnis Universitas Brawijaya


Konsumsi, Pajak, Zakat


This study aims to determine whether there is an effect of taxes and zakat on consumption in Indonesia. This study uses secondary Time Series data during the observation period, namely 2001-2020 in quarterly form. Based on the results of the analysis, it can be concluded that the income variable has a significant effect on consumption in Indonesia in the long and short term. Furthermore, the tax variable shows significant results in the long term and has no significant effect in the short term. Meanwhile, the zakat variable does not show an effect on consumption. There are several allegations that the zakat variable is not significant to consumption, namely 1) the neutralization of the total effect of zakat and 2) caused by the small number of zakat collection and distribution. In this study it can be suggested that the government, optimizing the collection of taxes and zakat can be further strengthened. For example, reporting and evaluation on zakat, the importance of integrated reporting is due to the lack of public trust in paying zakat through institutions.


Abdelbaki, H. H. (2014). Assessment the Impact of Zakat on Aggregate Consumption and Poverty: Evidence From Egypt. British Journal of Economics, Management & Trade, 1307–1322.

Badan Amil Zakat Nasional. (2022). Outlook Zakat Indonesia 2022.

Campbell, J. Y., & Mankiw, N. G. (1990). Permanent Income, Current Income and Consumption. Journal of Business and Economic, 8(3), 265–279.

Diacon, P. E., & Maha, L. G. (2015). The Relationship between Income, Consumption and GDP: A Time Series, Cross-Country Analysis. 23, 1535–1543.

Hamdani, L., & Nasution, M. Y. (2019). Solusi Permasalahan Perzakatan di BAZNAS dengan Metode ANP: Studi tentang Implementasi Zakat Core Principles. Jurnal Muqtasid, 10(10), 40–56.

Islam, T., & Zafar, Z. (2014). A Time Series Analysis Of Aggregate Consumption Function For Pakistan. Argumenta Oeconomia, 38(1), 244–253.

Ismail, M., Santoso, D. B., & Yustika, A. E. (n.d.). Sistem Ekonomi Indonesia : Tafsiran Pancasila dan UUD 1945. Penerbit Erlangga.

Mankiw, N. G. (2006). Makroekonomi (6th ed.). Penerbit Erlangga.

Nasrullah, M. (2010). Peran Zakat sebagai pendorong multiplier ekonomi. Jurnal Hukum Islam, 108–119.

Nguyen, A. D. M., Onnis, L., & Rossi, R. (2016). The Macroeconomic Effects of Income and Consumption Tax Changes (Vol. 13, pp. 1–29). American Economic Journal: Economic Policy.

Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(2), 328–344.

Nuruddin. (2006). Zakat sebagai Instrumen dalam Kebijakan Fiskal. RajaGrafindo Persada.

Qardawi, Y. (2011). Hukum Zakat. Litera Antarnusa.

Rosyidah, T. A., & Manzilati, A. (2013). Implementasi undang-undang nomor 23 tahun 2011 terhadap legalitas pengelolaan zakat oleh lembaga amil zakat (studi pada beberapa laz di kota malang). Jimfeb ub, 1, 1–19.

Rusyd, I. (2007). Bidayatul Mujtahid, Jilid 1, terjemahan Imam Ghazali. Pustaka Amani.

Shiddieqy, T. M. H. A. (1999). Pedoman Zakat. Pustaka Rizki Putra.

Steenekamp, T. J. (2007). Tax performance in South Africa : a comparative study : research article. Sabinet African Journal, 11(3), 2.

Steindel, C. (2001). The Effect of Tax Changes on Consumer Spending. Current Issues in Economics and Finance, 11(7), 2–5.

Suprayitno, E., & Kader, R. A. (2013a). The Impact of Zakat on Aggregate Consumption in Malaysia. Journal of Islamic Economics, Banking and Finance, 9(1), 40–60.

Suprayitno, E., & Kader, R. A. (2013b). The Impact of Zakat on Aggregate Consumption in Malaysia. Journal of Islamic Economics, Banking and Finance, 9(1), 40–60.