Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi)
Vol 10, No 2 (2020): Jurnal Ekonomi-Qu

Pajak ataukah Zakat Yang Lebih Besar Terhadap Konsumsi Masyarakat

Dwi Hastuti Lestari Komarlina (Jurusan Ilmu Ekonomi Pembangunan FEB Universitas Siliwangi)
Andi Rustandi (Jurusan Ilmu Ekonomi Pembangunan FEB Universitas Siliwangi)
Nanang Rusliana (Jurusan Ilmu Ekonomi Pembangunan FEB Universitas Siliwangi)



Article Info

Publish Date
31 Oct 2020

Abstract

Indonesia is mostly Muslim, so the thought that in addition to taxation is possible zakat can also be a macro effect on people's consumption. The purpose of this research is to analyze: (1) the effect of tax and zakat on public consumption; (2) Taxes or zakat that have a better impact on people's consumption ability. The research method uses descriptive data series method to analyze the consumption patterns of people affected by ready-to-use income through tax and zakat estimates. Some analytical tools are correlation coefficient, determination coefficient, F-statistical testing, regression coefficient, trend, and effectiveness ratio. Obtained results: (1) Tax and zakat each have a significant and significant effect on public consumption through disposible income; (2) Tax margins are only slightly greater than marginal zakat, so that the relative tax impact is still more dominant in improving welfare as seen from its impact on the consumption capacity of the Indonesian people. The research implications make the thought and development of zakat a potential income to increase consumption and welfare of the Indonesian people.

Copyrights © 2020






Journal Info

Abbrev

Ekonomi-Qu

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of economic research "Ekonomi-Qu" is an economic's premier scholar journal providing peer-reviewed articles and review essays from subfields throughout the discipline, published by department of development economics, Universitas Sultan Ageng Tirtayasa. Journal of Ekonomi-Qu has been ...