Zakat Profesi as Tax Deduction in Modern Tax System: A Triangulation of Systematic Literature Review Insights and Bibliometric Trends

Miftakul Khoiri ()
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Miftakul Khoiri: Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia Author-2-Name: Nirdukita Ratnawati Author-2-Workplace-Name: Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia Author-3-Name: Khomsiyah Author-3-Workplace-Name: Faculty of Economics and Business, Universitas Trisakti, Kampus A, Jl. Kyai Tapa No.1 Grogol, 11440, Jakarta, Indonesia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - In Islamic economic theory, Zakat is pivotal as a religious duty and a tool for fostering wealth distribution and reducing poverty. Incorporating Zakat into tax frameworks may substantially impact either the zakat intention or taxpayer compliance. Methodology/Technique - This study examines the integration of Zakat within tax systems as a mechanism for poverty alleviation (SDG 1) and institutional strengthening (SDG 16) through a dual-method analysis combining a Systematic Literature Review (SLR) and Bibliometrics. Analyzing 150 Scopus-indexed articles (2015–2025) screened via PRISMA to 22 key studies, we employ Bibliometrix (biblioshiny) and VOSviewer to map: (1) co-authorship networks, (2) keyword co-occurrence trends, and (3) topics' impacts. Findings - Reveal three critical insights. First, professional Zakat-tax integration has significant potential for reducing the tax burden, especially in Muslim-majority countries, while enhancing compliance through religious-economic synergy, as well as for achieving SDGs 1 and 16. Second, research focus has shifted from conceptual debates to empirical evaluations of digital zakat systems. Third, policy fragmentation persists, with a few studied countries achieving complete zakat-tax harmonization. Novelty - The study contributes a novel compliance-efficiency framework for policymakers, demonstrating how zakat deductions can simultaneously advance SDGs targets when coupled with institutional reforms. This study pioneers the examination of how Zakat-tax integration dually influences Zakat intention and tax compliance. Type of Paper - Review"

Keywords: Professional zakat; tax deduction; SDGs; modern tax system; SLR; PRISMA; bibliometric (search for similar items in EconPapers)
JEL-codes: H20 M48 (search for similar items in EconPapers)
Pages: 14
Date: 2025-09-30
New Economics Papers: this item is included in nep-acc, nep-isf and nep-pbe
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Published in Accounting and Finance Review, Volume 10, Issue 2

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr240

DOI: 10.35609/afr.2025.10.2(1)

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