Zakat Policy Resistance: A Hybrid Approach of Systematic Literature Review and Bibliometric Analysis

Selfi Hastria Ningsih, Hardi Putra Wirman, Novi Hendri

Abstract


This study aims to map the structural landscape of scientific publications, identify cross-disciplinary intellectual frameworks, synthesize specific behavioral manifestations of community resistance, and uncover deep-rooted research gaps concerning resistance to formalized state zakat policies. Methodologically, this study implements an innovative hybrid systematic approach combining bibliometric mapping via VOSviewer and a Systematic Literature Review (SLR) guided strictly by the PRISMA 2020 protocol. Out of 158 raw articles initially extracted from the Scopus database as of October 12, 2026, a final sample of 34 rigorous peer-reviewed articles met the precise multi-stage inclusion criteria after rigorous screening for duplication, document type restrictions, and exhaustive full-text qualitative eligibility. Results: Bibliometric visualization identifies a heavy geographic polarization centered in Southeast Asia, designating Indonesia and Malaysia as the ultimate global research epicenters, with the Journal of Islamic Accounting and Business Research emerging as the absolute central multidisciplinary hub. The systematic qualitative review reveals that public policy resistance is distinctly separate from the rejection of fundamental religious obligations; instead, it manifests structurally as severe institutional mistrust, deep-seated digital transformation barriers, parallel operation of unpermitted local grassroots agencies, regulatory tax-deduction bottlenecks, and strong friction against aggressive legal enforcement. Ultimately, this study concludes that policy compliance or friction is an interactive result of normative-religious alignment, subjective social pressures, perceived distributive justice, administrative complexity, and state-enforced legitimacy.

Keywords


Zakat Policy; Zakat Compliance; Policy Resistance; Systematic Literature Review; Bibliometric Analysis; PRISMA 2020.

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References


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DOI: https://doi.org/10.56114/al-sharf.v7i3.13928

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