Digital Zakat and Taxation for Equitable Wealth Distribution
DOI:
https://doi.org/10.33511/almizan.v10n2.189-202Keywords:
Zakat digitalization, digital taxation, wealth distribution, maqasid al-shariahAbstract
Digital economic transformation has reshaped the governance of zakat and taxation systems across many countries, including Indonesia. While digitalization offers significant opportunities to enhance inclusive wealth distribution, it also presents challenges related to regulatory frameworks, system integration, and data protection. This article aims to analyze the effectiveness of legal regulations governing the digitalization of zakat and taxation in Indonesia and their compatibility with the principles of wealth distribution in Islamic economic law. The article employs a qualitative approach using content analysis to examine relevant regulations, scholarly literature, and related documents in order to assess the alignment between digital zakat and taxation frameworks and the distributive principles of Islamic economics. The findings indicate that digitalization has improved efficiency, transparency, accountability, and the reach of both fund collection and distribution mechanisms. However, several challenges remain, including digital literacy gaps, data security concerns, regulatory fragmentation, and the limited integration of zakat and taxation instruments. The study implies that harmonized regulations and integrated digital governance are essential for strengthening the effectiveness of wealth redistribution within the digital economy.
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