Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures
This study analyzes the relationship between taxation, zakah, and health and education expenditure, and the Islamic Human Development Index (I-HDI). It further examines the relationship between these factors and the Human Development Index (HDI). We calculate I-HDI based on maqāṣid al-sharī'ah...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2023
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| Online Access: | http://journalarticle.ukm.my/22005/ http://journalarticle.ukm.my/22005/1/JeM_8.pdf |
| _version_ | 1848815492112842752 |
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| author | M. Zidny Nafi’ Hasbi, Makhrus Munajat, Abdul Qoyum, |
| author_facet | M. Zidny Nafi’ Hasbi, Makhrus Munajat, Abdul Qoyum, |
| author_sort | M. Zidny Nafi’ Hasbi, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | This study analyzes the relationship between taxation, zakah, and health and education expenditure, and the Islamic Human Development Index (I-HDI). It further examines the relationship between these factors and the Human Development Index (HDI). We calculate I-HDI based on maqāṣid al-sharī'ah theory by combining material and non-material aspects and then compare it with HDI. The indicators used in the I-HDI calculation are based on the objectives that reflect a comprehensive human development. Employing the dynamic panel regression two-step Generalized Method of Moments on data from 34 provinces in Indonesia, this study finds a significant difference between the results of the HDI and I-HDI analyses. This study reveals that economic growth, health expenditure, and zakah improve HDI and I-HDI. Although educational expenditure improves I-HDI, it also has a negative effect on HDI. This research suggests that when formulating budget policies, the government should focus not only on material elements but also on non-material elements that are reflected in the I-HDI model. |
| first_indexed | 2025-11-15T00:50:50Z |
| format | Article |
| id | oai:generic.eprints.org:22005 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:50:50Z |
| publishDate | 2023 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:220052023-08-07T03:19:04Z http://journalarticle.ukm.my/22005/ Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures M. Zidny Nafi’ Hasbi, Makhrus Munajat, Abdul Qoyum, This study analyzes the relationship between taxation, zakah, and health and education expenditure, and the Islamic Human Development Index (I-HDI). It further examines the relationship between these factors and the Human Development Index (HDI). We calculate I-HDI based on maqāṣid al-sharī'ah theory by combining material and non-material aspects and then compare it with HDI. The indicators used in the I-HDI calculation are based on the objectives that reflect a comprehensive human development. Employing the dynamic panel regression two-step Generalized Method of Moments on data from 34 provinces in Indonesia, this study finds a significant difference between the results of the HDI and I-HDI analyses. This study reveals that economic growth, health expenditure, and zakah improve HDI and I-HDI. Although educational expenditure improves I-HDI, it also has a negative effect on HDI. This research suggests that when formulating budget policies, the government should focus not only on material elements but also on non-material elements that are reflected in the I-HDI model. Penerbit Universiti Kebangsaan Malaysia 2023 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/22005/1/JeM_8.pdf M. Zidny Nafi’ Hasbi, and Makhrus Munajat, and Abdul Qoyum, (2023) Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures. Jurnal Ekonomi Malaysia, 57 (1). pp. 1-15. ISSN 0127-1962 https://ejournals.ukm.my/jem/ |
| spellingShingle | M. Zidny Nafi’ Hasbi, Makhrus Munajat, Abdul Qoyum, Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures |
| title | Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures |
| title_full | Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures |
| title_fullStr | Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures |
| title_full_unstemmed | Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures |
| title_short | Human development index from the Islamic perspective: roles of taxation, zakah, and health and education expenditures |
| title_sort | human development index from the islamic perspective: roles of taxation, zakah, and health and education expenditures |
| url | http://journalarticle.ukm.my/22005/ http://journalarticle.ukm.my/22005/ http://journalarticle.ukm.my/22005/1/JeM_8.pdf |