Digital Zakat–Tax Integration through Fintech Platforms: Enhancing Islamic Fiscal Compliance and Social Finance in Indonesia

Abstract

Despite the rapid growth of fintech in zakat collection and distribution, Indonesia’s zakat potential remains underutilized due to limited integration between digital zakat systems and formal tax administration. Addressing this gap, this study investigates how digital zakat platforms can be systematically integrated with the national tax system to improve fiscal compliance and social welfare outcomes. This research employs a qualitative, exploratory design using a conceptual approach, drawing on an integrative literature review and regulatory analysis. The framework is developed by synthesizing the Theory of Planned Behavior, digital governance theory, and Islamic fiscal principles. The study develops a novel digital zakat tax integration model in which fintech platforms serve as institutional intermediaries linking zakat agencies, taxpayers, and tax authorities within an interoperable digital ecosystem. The model explicates key mechanisms behavioral incentives, data integration, and governance alignment that drive compliance, transparency, and redistribution efficiency. By advancing a theoretically grounded and policy-relevant framework, this study contributes to the literature on Islamic social finance and digital taxation, extending the discourse from fragmented digital adoption toward systemic fiscal integration. The findings underscore the urgency of regulatory harmonization, digital interoperability, and accountable governance to unlock zakat’s role as a complementary pillar of public finance.