THE INFLUENCE OF THE SELF-ASSESSMENT SYSTEM ON THE COMPLIANCE OF MEMBERS OF THE INDONESIAN INTERNAL MEDICINE SPECIALIST ASSOCIATION (PAPDI) SOUTH SUMATRA BRANCH IN FULFILLING ZAKAT OBLIGATIONS

Authors

  • Humairo Prodi Ekonomi Syariah, Fakultas Ekonomi, Universitas Terbuka
  • M. Zidny Nafi' Hasbi Pascasarjana UIN Syekh Nurjati Cirebon

Keywords:

Self Assessment, Zakat Compliance, PAPDI, Zakat Obligation, South Sumatra

Abstract

This study aims to analyze the influence of the self-assessment system on the level of compliance of members of the Indonesian Internal Medicine Specialist Association (PAPDI) South Sumatra Branch in fulfilling zakat obligations. The Self Assessment System, which emphasizes the awareness and initiative of zakat obligors in calculating, depositing, and reporting zakat without the intervention of zakat institutions, is considered to have the potential to increase religious awareness and individual moral responsibility. This study uses a qualitative approach with a case study method, this study explores the perceptions, motivations, and obstacles experienced by specialist doctors in managing zakat obligations independently. Data were collected through in-depth interviews, participatory observations, and documentation studies. The results of the study indicate that the Self Assessment system provides flexibility as well as challenges in zakat reporting. The level of compliance is greatly influenced by religious awareness, understanding of professional zakat, and institutional support from PAPDI. This study recommends increasing zakat education and integrating the zakat reporting system in professional organizations. It has a very positive and significant effect on compliance with zakat payments. It is expected to contribute to the development of a more effective zakat management system, especially in the medical professional environment.

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Published

2025-06-09

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Vol. 1 No. 2 (2025): Asri International; Journal Of Economic, Business, And Management

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