Is Tax the Same as Zakat? A Netnographic Study of Public Perceptions on TikTok
Abstract
Social media platforms in Indonesia, a country with a large Muslim population, have become important spaces for public debate on the relationship between religion and government policy. This study examines public reactions to a statement by the Minister of Finance that framed tax payments as comparable to Islamic zakat obligations, using a qualitative netnographic approach to analyze 29,014 comments from viral TikTok post by a news outlet. The analysis explores how digital publics interpret fiscal claims through moral and religious reasoning, express dissent, and assess governmental legitimacy. Grounded theory inspired coding identifies three dominant patterns: emotional resistance expressed through humor and outrage; moral and religious contestation emphasizing the distinction between sacred obligations and civic duties; and socioeconomic distrust linked to perceptions of inequality and corruption. These reactions indicate a crisis of fiscal legitimacy in the digital sphere, driven by a mismatch between state communication and deeply held public values. The findings suggest that effective fiscal governance requires transparent and value sensitive communication that respects religious boundaries rather than asserting equivalence. This study contributes to debates on legitimacy and moral economy in digital contexts and offers practical insights for improving public finance communication in religiously diverse societies.
Keywords
Full Text:
PDFReferences
Abodher, F. M., Ariffin, Z. Z., & Saad, N. (2020). Religious factors on tax non-compliance: evidence from Libyan self-employed. Problems and Perspectives in Management, 18(1), 278–288. https://doi.org/10.21511/ppm.18(1).2020.24
Al Ayyubi, S. (2025). Mui luruskan pemahaman sri mulyani soal pajak sama dengan zakat. Harian Jogja. https://news.harianjogja.com/read/2025/08/18/500/1224749/mui-luruskan-pemahaman-sri-mulyani-soal-pajak-sama-dengan-zakat
Al Qurtuby, S. (2013). Public islam in Southeast Asia: late modernity, resurgent religion, and muslim politics. Studia Islamika, 20(3), 399–442. https://doi.org/10.15408/sdi.20.3.511.399-442
Aldo, A., Noviriani, E., & Roshani, R. (2025). Exploration of the 12% VAT increase from the perspective of citizen of the net: a netnography study. InFestasi, 21(1), 71–89. https://doi.org/10.21107/infestasi.v21i1.30138
Al-Ttaffi, L. H. A., Abdul-Jabbar, H., & Bin-Nashwan, S. A. (2021). Does religious perspective influence tax non-compliance? evidence from Yemen. International Journal of Ethics and Systems, 37(2), 222–244. https://doi.org/10.1108/IJOES-04-2020-0062
Al-Zaman, Md. S. (2020). Religious communication in digital public sphere. JURNAL PENELITIAN, 29. https://doi.org/10.28918/jupe.v17i1.2743
Al-Zaman, Md. S., & Alimi, M. Y. (2021). Islam, religious confrontation and hoaxes in the digital public sphere: comparison of bangladesh and indonesia. Komunitas, 13(2), 206–233. https://doi.org/10.15294/komunitas.v13i2.27223
Berenschot, W., Nordholt, H. S., & Bakker, L. (2017). Introduction: citizenship and democratization in postcolonial southeast asia. Social, Economic and Political Studies of the Middle East and Asia, 115, 1–28. https://doi.org/10.1163/9789004329669_002
Civila, S., Bonilla-del-Rio, M., & Aguaded, I. (2023). Social media and otherness: the case of #islamterrorism on tiktok. Politics and Governance, 11(2). https://doi.org/10.17645/pag.v11i2.6299
CNN Indonesia. (2025, August 13). Sri mulyani samakan pajak dengan zakat dan wakaf. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20250813130812-532-1261946/sri-mulyani-samakan-pajak-dengan-zakat-dan-wakaf
Dametto, C., & Bonet-Marti, J. (2024). Netnography of women´s cyberactivism against environmental denialism on instagram. Profesional de La Informacion, 33(1). https://doi.org/10.3145/epi.2024.0011
Del Vecchio, P., Mele, G., Passiante, G., Vrontis, D., & Fanuli, C. (2020). Detecting customers knowledge from social media big data: toward an integrated methodological framework based on netnography and business analytics. Journal of Knowledge Management, 24(4), 799–821. https://doi.org/10.1108/JKM-11-2019-0637
Demant, J., & Moretti, A. (2024). Intrusiveness and the public-private divide in netnography: a situated, structured approach for ethical research in the context of closed, group-based, or hidden social media behaviour. International Journal of Qualitative Methods, 23. https://doi.org/10.1177/16094069241257937
Dirie, K. A., Alam, M. M., & Maamor, S. (2024). Islamic social finance for achieving sustainable development goals: a systematic literature review and future research agenda. International Journal of Ethics and Systems, 40(4), 676–698. https://doi.org/10.1108/IJOES-12-2022-0317
Djatmiko, H. (2019). Re-formulation zakat system as tax reduction in Indonesia. Indonesian Journal of Islam and Muslim Societies, 9(1), 135–162. https://doi.org/10.18326/ijims.v9i1.135-162
Elvey, R., Voorhees, J., Bailey, S., Burns, T., & Hodgson, D. (2018). GPS’ views of health policy changes: a qualitative “netnography” study of UK general practice online magazine commentary. British Journal of General Practice, 68(671), e441–e448. https://doi.org/10.3399/bjgp18X696161
Faisol, Moh., & Norsain, N. (2023). Netnografi: perspektif netizen terhadap kenaikan tarif PPN 11%. Jurnal Akademi Akuntansi, 6(2), 167–182. https://doi.org/10.22219/jaa.v6i2.24536
Fjeldstad, O. H., Schulz-Herzenberg, C., & Sjursen, I. H. (2012). Peoples’ views of taxation in Africa: A review of research on determinants of tax compliance. Working Paper - Chr. Michelsen Institute, 7, 1–46. https://doi.org/10.2139/ssrn.2411424
Gamon, A. D., & Tagoranao, M. S. (2018). Zakat and poverty alleviation in a secular state: the case of muslim minorities in the Philippines. Studia Islamika, 25(1), 97–133. https://doi.org/10.15408/sdi.v25i1.5969
Ganji, N., & Ashtarian, K. (2020). Comparative public policy and religious pressure groups in turkey and pakistan. International Journal of Economics and Politics, 1(1), 95–112. https://doi.org/10.29252/jep.1.1.95
Hair, N., Akdevelioglu, D., & Clark, M. (2023). The philosophical and methodological guidelines for ethical online ethnography. International Journal of Market Research, 65(1), 12–28. https://doi.org/10.1177/14707853221137459
Hairudin, N. A., Abdul Majeed, N. S., Noorjamal, N. A., Roslan, N., & Hassan, E. H. (2025). A netnography on misinformation and public perceptions towards human papillomavirus vaccination for oral cancer prevention in malaysia. Compendium of Oral Science, 12(2), 64–79. https://doi.org/10.24191/cos.v12i2.8825
Hardcastle, K., Edirisingha, P., & Cook, P. (2024). Identifying sources of noise within the networked interplay of marketing messages in social media communication. International Journal of Internet Marketing and Advertising, 20(2), 164–187. https://doi.org/10.1504/IJIMA.2024.137920
Hartati, N., & Yuniarti, V. S. (2023). Income tax and zakat: a qur’anic and legal perspective and it’s effect on state revenue. Finansha: Journal of Sharia Financial Management, 4(2), 234–247. https://doi.org/10.15575/fjsfm.v4i2.31207
Herdiansah, A. G., Husin, L. H., & Hendra, H. (2018). Religious identity politics on social media in indonesia: a discursive analysis on islamic civil societies. Jurnal Studi Pemerintahan, 9(2). https://doi.org/10.18196/jgp.2018.0186.187-222
Hudaefi, F. A., & Beik, I. S. (2021). Digital zakāh campaign in time of Covid-19 pandemic in Indonesia: a netnographic study. Journal of Islamic Marketing, 12(3), 498–517. https://doi.org/10.1108/JIMA-09-2020-0299
Jeacle, I. (2009). “Going to the movies”: accounting and twentieth century cinema. Accounting, Auditing & Accountability Journal, 22(5), 677–708. https://doi.org/10.1108/09513570910966333
Jeacle, I. (2021). Navigating netnography: A guide for the accounting researcher. Financial Accountability and Management, 37(1), 88–101. https://doi.org/10.1111/faam.12237
Kessler, M., De Costa, P., Isbell, D. R., & Gajasinghe, K. (2021). Conducting a netnography in second language acquisition research. Language Learning, 71(4), 1122–1148. https://doi.org/10.1111/lang.12456
Khasanah, M. (2020). Peranan media sosial sebagai agen sosialisasi halal dalam membangun kesadaran halal: studi netnografi. Al-Tijary, 139–157. https://doi.org/10.21093/at.v5i2.2116
Kholifah, U. (2025). Menkeu sebut bayar pajak sama dengan zakat dan wakaf, benarkah demikian menurut islam? Jombang. https://jombang.nu.or.id/syariah/menkeu-sebut-bayar-pajak-sama-dengan-zakat-dan-wakaf-benarkah-demikian-menurut-islam-PJJD3
Kopaničová, J., Klepochová, D., & Francová, Z. (2022). Use of Netnography in Contemporary Marketing Research. Central European Business Review, 11(4), 111–131. https://doi.org/10.18267/j.cebr.303
Kozinets, R. V. (2010). Netnography: doing ethnographic research online. SAGE Publications .
Kozinets, R. V., Cavusoglu, L., & Belk, R. W. (2024). Transformative netnography: combining representation, social media, and participatory action research. Proceedings of the Annual Hawaii International Conference on System Sciences, 2298–2307. https://doi.org/10.24251/hicss.2024.284
Kristianto, Y. I. A., & Nurhaqiqi, H. (2021). Aplikasi media sosial sebagai alat politik donald trump (netnografi cuitan trump di twitter). JCommsci - Journal of Media and Communication Science, 4(1), 1–13. https://doi.org/10.29303/jcommsci.v4i1.124
Kurniasari, N. (2018). Netnography study of digital democracy forum (fdd) on electronic information and transaction law (UU ITE). Advances in Social Science, Education and Humanities Research (ASSEHR), 260, 176-181. https://doi.org/10.2991/icomacs-18.2018.43
Kuźniarska, A., Czakon, W., Jedynak, M., Mania, K., & Woszczyna, K. (2025). Advancing netnography – hybdrid ways of coding social media content. Journal of Organizational Change Management, 38(8), 220–233. https://doi.org/10.1108/jocm-06-2025-0491
La Torre, M., Di Tullio, P., Tamburro, P., Massaro, M., & Rea, M. A. (2021). Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation. Accounting, Auditing and Accountability Journal, 35(9), 1–27. https://doi.org/10.1108/AAAJ-08-2020-4819
Lestari, N. P., Syaifullah, Affan, I., & Herianingrum, S. (2024). The nexus between zakat, population, scientific and technical journal articles, and economic growth: panel data analysis in muslim-majority countries. Jurnal Ekonomi Syariah Teori Dan Terapan, 11(1), 77–85. https://doi.org/10.20473/vol11iss20241pp77-85
Levi, M., Tyler, T. R., & Sacks, A. (2013). The reasons for compliance with law. Understanding Social Action, Promoting Human Rights, 70–91. https://doi.org/10.1093/acprof:oso/9780195371895.003.0004
Lim, E. T. K., Tan, C. W., Cyr, D., Pan, S. L., & Xiao, B. (2012). Advancing public trust relationships in electronic government: The Singapore E-Filing journey. Information Systems Research, 23(4), 1110–1130. https://doi.org/10.1287/isre.1110.0386
Madjid, Z. (2025, August 14). Saat sri mulyani bicara pajak seperti zakat & was-was ada “syaiton.” CNBC Indonesia. https://www.cnbcindonesia.com/news/20250814065924-4-657815/saat-sri-mulyani-bicara-pajak-seperti-zakat-was-was-ada-syaiton
Mukhid, M. (2024). Islamic social finance: exploring zakat, waqf, and sadaqah in economic development. Economics Studies and Banking Journal (DEMAND), 1(2), 46–52. https://doi.org/10.62207/jk7p6661
Nasution, L. Z., Aris, D. A., Suryadinata, M., & Nurhayanti, Y. (2021). Reinforcing the position of waqf in the islamic financial ecosystem in indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 13(2). https://doi.org/10.15408/aiq.v13i2.22403
Perez-Cepeda, M., & Arias-Bolzmann, L. G. (2022). Sociocultural factors during COVID-19 pandemic: Information consumption on Twitter. Journal of Business Research, 140, 384–393. https://doi.org/10.1016/j.jbusres.2021.11.008
Porumbescu, G. (2017). Linking transparency to trust in government and voice. American Review of Public Administration, 47(5), 520–537. https://doi.org/10.1177/0275074015607301
Rayyani, W., & Muchran, M. (2022). What about transparency and accountability in charity activist community: a study of interpretive netnography. https://doi.org/10.4108/eai.10-8-2022.2320921
Roslan, M. A. A., & Akbar, M. A. (2020). A review on the contribution of zakat and taxation towards economic development postulated by two contemporary research scholars. International Conference of Zakat, 218–230. https://doi.org/10.37706/iconz.2020.228
Scott, J. C. (2017). The moral economy of the peasant. Yale University Press. https://doi.org/10.12987/9780300185553
Setya, D. (2025, August 14). Sri mulyani sebut bayar pajak sama dengan zakat dan wakaf, begini menurut islam. Detik.Com. https://www.detik.com/hikmah/ziswaf/d-8059634/sri-mulyani-sebut-bayar-pajak-sama-dengan-zakat-dan-wakaf-begini-menurut-islam
Sholihah, R. A., & Rohmatulloh, D. M. (2023). ‘Morning slaps’ da’wah: a study on @taqy_malik instagram account registers. Intellectual Discourse, 31(2), 551–574. https://doi.org/10.31436/id.v31i2.1914
Simchai, D., & Sa’ar, A. (2025). All her glory: modest fashion and the cosmopolitan condition. Journal of Contemporary Ethnography, 54(5), 651–674. https://doi.org/10.1177/08912416251344262
Sobirin, M. (2021). Traditional ulama’, islamic traditions, and ngaji pasanan within the networked society. IBDA`: Jurnal Kajian Islam Dan Budaya, 19(2), 266–304. https://doi.org/10.24090/ibda.v19i2.4807
Suchman, M. C. (1995). Managing legitimacy: strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331
Syahbandir, M., Alqarni, W., Abbas, S., Ali, B., & Samad, F. (2022). State and islamic law: a study of legal politics on zakat as a tax deduction in aceh. Ahkam: Jurnal Ilmu Syariah, 22(1), 161–184. https://doi.org/10.15408/ajis.v22i1.26200
Tempo.com. (2025, August 13). Sri mulyani menyamakan pajak dengan zakat: setiap rezeki ada hak orang lain. Tempo. https://www.tempo.co/ekonomi/sri-mulyani-menyamakan-pajak-dengan-zakat-setiap-rezeki-ada-hak-orang-lain-2058300
Tolbert, C. J., & Mossberger, K. (2006). The effects of E-government on trust and confidence in government. Public Administration Review, 66(3), 354–369. https://doi.org/10.1111/j.1540-6210.2006.00594.x
Tunçalp, D., & L. Lê, P. (2014). (Re)Locating boundaries: a systematic review of online ethnography. Journal of Organizational Ethnography, 3(1), 59–79. https://doi.org/10.1108/JOE-11-2012-0048
Tyler, T. R., & Jackson, J. (2014). Popular legitimacy and the exercise of legal authority: motivating compliance, cooperation, and engagement. Psychology, Public Policy, and Law, 20(1), 78–95. https://doi.org/10.1037/a0034514
Utama, A. A. G. S., & Basuki, B. (2022). Exploration of themes based twitter data in fraud-forensic accounting studies. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2135207
Warren, M., & Leitch, S. (2016). The syrian electronic army – a hacktivist group. Journal of Information, Communication and Ethics in Society, 14(2), 200–212. https://doi.org/10.1108/JICES-12-2015-0042
Zahra Maulida, A., & Purnomo, A. (2023). Islamic Public Finance: Productive Zakat and Taxes As Instruments of The Country’s Economy. Journal of Contemporary Applied Islamic Philanthropy, 1(2), 75–86. https://doi.org/10.62265/jcaip.v1i2.45
DOI: https://doi.org/10.21107/infestasi.v21i2.32240
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 Muhammad Ridhwansyah Pasolo, Fahrudin Pasolo
This journal is licensed under a Creative Commons Attribution 4.0 International License.