The Optimization of Tax and Zakat Compliance in Indonesia: An Approach to Religiosity, Perceived Behavior Control and Social Support System

The strategy to increase tax ratio is a priority in a country that makes taxes the biggest source of state revenue. On the other hand, zakat also has an important role to realize social welfare in Muslim-majority countries such as Indonesia. The large potency of zakat from the Muslim population sector in Indonesia encourages the conceptual framework of zakat and tax synergies to fill the zakat policy gap as a deduction for taxable income and has not made zakat as a tax credit. Therefore, this study is aimed to explain the optimization of zakat and tax compliance behavior with approach of religiosity, Perceived Behavior Control and Social Support System with collecting the opinions and responses from zakat profession payers consisting of academics, regulators, and practitioners in the field of accounting, zakat, tax, and Islamic finance. The main idea is formulating appropriate policy strategies to strengthen the integrated role of Tax Institution and zakat (Islamic Social Finance) in Indonesia.