Citation:

Amri Amir, Siti Hodijah, Nurida Isnaeni, Rudziah Binti Mohd Darus, Ary Dean Amri. "Zakat Management in Indonesia and Malaysia and the Influence of Poverty Levels, Unemployment, and HDI on Zakat Collection with Income Per Capita as a Moderating Variable" International Research Journal of Economics and Management Studies, Vol. 4, No. 1, pp. 49-57, 2025.

Abstract:

This study examines zakat management in Indonesia and Malaysia and the influence of poverty levels on zakat collection. In Malaysia, Zakat is managed by the Zakat Collection Center under the Islamic Religious Council and the Department of Waqf, Zakat, and Hajj (JAWHAR). In contrast, Indonesia’s zakat system is overseen by BAZNAS, an independent institution unaffiliated with the Indonesian Ulama Council (MUI) or government agencies. Malaysian zakat payers (Muzaqi) benefit from tax deductions equivalent to zakat payments, misfortune allowances, and other recognitions. The average zakat payment in Malaysia is RM 2,737.57 (IDR 9,814,169.70). Zakat contributes significantly to human development in five Malaysian states and serves as a fiscal tool for promoting economic growth and long-term human development. In Indonesia, Muzaqi does not receive direct tax benefits for zakat contributions. With an average zakat payment of IDR 1,399,245, a study in 2021 by BAZNAS found that Zakat contributes 1.44 percent toward poverty alleviation. Zakat, infaq, and sadaqah all have a positive impact on economic growth, consumption, investment, and the Human Development Index but reduce unemployment and poverty. Zakat collection depends much on per capita GDP, as more contributions are achievable at a higher GDP per capita. Finally, this study concludes that it will be more productive for Zakat in increasing zakat collection, poverty and unemployment reduction, HDI, and per capita GDP improvement measures in the context of Bangladesh and India.

References:

[1] Qardawi Y. Halal dan Haram dalam Islam. Jakarta: Robbani Press; 2002.
[2] Amiruddin K. Model-Model Pengelolaan Zakat Di Dunia Muslim. Ahkam J Huk Islam [Internet]. 2015 Jul 1;3(1). Available from: http://ejournal.iaintulungagung.ac.id/index.php/ahkam/article/view/418
[3] Mufid A. Maqasid Alquran Perspektif Muhammad Al-GhazalI. Al-Bayan J Stud Ilmu Al- Qur’an dan Tafsir [Internet]. 2019 Dec 31;4(2):118–32. Available from: https://journal.uinsgd.ac.id/index.php/Al-Bayan/article/view/7289
[4] Chapra MU. Sistem Moneter Islam. Jakarta: Gema Insani Press; 2000.
[5] Pratama YC. Peran Zakat Dalam Penanggulangan Kemiskinan (Studi Kasus: Program Zakat Produktif Pada Badan Amil Zakat Nasional). Tauhidinomics J Islam Bank Econ. 2015;1(1):93–104.
[6] Hafidhudin D. Zakat dalam Perekonomian Modern. Depok: Gema Insani Press; 2008.
[7] Widyatama A, Baso AS, Haq F. The Other Side of Zakat in Poverty Reduction: A Phenomenology Study. IQTISHADIA [Internet]. 2020 Jun 15;13(1):77. Available from: https://journal.iainkudus.ac.id/index.php/IQTISHADIA/article/view/5993
[8] Baihaqi AB, Puspitasari P. Analisis Dampak Pengangguran, Indeks Pembangunan Manusia, Zakat Dan Pdrb Terhadap Kemiskinan Di Provinsi Aceh. J Publicuho [Internet]. 2020 Jun 11;3(2):177. Available from: http://ojs.uho.ac.id/index.php/PUBLICUHO/article/view/12272
[9] Asep Nurhalim, Mawarni L, Resfa Fitri. Pengaruh Zakat dan Islamic Human Development Index terhadap Kemiskinan di Jawa Tengah Tahun 2017– 2020. AL-MUZARA’AH [Internet]. 2022 Dec 26;10(2):185–96. Available from: https://journal.ipb.ac.id/index.php/jalmuzaraah/article/view/42486
[10] Tamimi K, Syarbaini AM. Analisis Interaksi Dan Kontribusi Zakat, Infaq, Sedekah (ZIS) Dan Islamic Human Development Index (I-HDI) Terhadap Kemiskinan Di Indonesia. Inov J Ekon Keuang Dan Manaj. 2023;(19):3.
[11] Wijayanti P, Amilahaq F, Muthaher O, Baharuddin NS, Sallem NRM. Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia. J Islam Account Financ Res [Internet]. 2022 Jul 19;4(1):25–50. Available from: https://journal.walisongo.ac.id/index.php/jiafr/article/view/10888
[12] Suprayitno E, Aslam M, Harun A. Zakat and SDGs: Impact Zakat on Human Development in the Five States of Malaysia. Int J Zakat [Internet]. 2017 May 19;2(1):61–9. Available from: https://ijazbaznas.com/index.php/journal/article/view/15
[13] Wiranatakusuma DB, Habibullah H. Analyses of Relationship between Economic Growth and Zakat Distribution: Some Comparative Studies between Indonesia and Malaysia. Ekuilibrium J Ilm Bid Ilmu Ekon [Internet]. 2024 Mar 15;19(1):18–41. Available from: https://journal.umpo.ac.id/index.php/ekuilibrium/article/view/8616
[14] Nurjanah PL. Dampak Zakat Terhadap PDRB Per Kapita: Pendekatan Generalized Method of Moments (GMM) pada 34 Provinsi di Indonesia. [Internet]. UIN Syarif Hidayatullah; 2024. Available from: https://repository.uinjkt.ac.id/dspace/bitstream/123456789/81269/1/PUTRI LELI NURJANAH-TESIS-FEB.pdf

Keywords:

HDI, Per Capita GDP, Poverty, Unemployment, Zakat.