{"id":8016,"date":"2023-04-30T23:35:42","date_gmt":"2023-04-30T15:35:42","guid":{"rendered":"https:\/\/www.ukm.my\/jem\/?post_type=article&#038;p=8016"},"modified":"2023-12-18T11:54:13","modified_gmt":"2023-12-18T03:54:13","slug":"human-development-index-from-the-islamic-perspective-roles-of-taxation-zakah-and-health-and-education-expenditures","status":"publish","type":"article","link":"https:\/\/www.ukm.my\/jem\/article\/human-development-index-from-the-islamic-perspective-roles-of-taxation-zakah-and-health-and-education-expenditures\/","title":{"rendered":"Human Development Index from the Islamic Perspective: Roles of Taxation, Zakah, and Health and Education Expenditures"},"content":{"rendered":"<p><em>This study analyzes the relationship between taxation, zakah, and health and education expenditure, and <\/em><em>the Islamic Human Development Index (I-HDI)<\/em><em>. It further examine<\/em><em>s the <\/em><em>relationship between the<\/em><em>se <\/em><em>factors <\/em><em>and <\/em><em>th<\/em><em>e Human Development Index (HDI). <\/em><em>We calculate I-HDI based on maq\u0101\u1e63id al-shar\u012b&#8217;ah theory by combining material<\/em> <em>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 <\/em><em>of the HDI and I-HDI<\/em><em> analyses. This study reveals that economic growth, health expenditure, and zakah improve HDI and I-HDI.<\/em> <em>Although education<\/em><em>al <\/em><em>expenditure improves I-HDI, it <\/em><em>also has a negative effect on HDI. This research suggests that <\/em><em>when formulating budget policies, the government should <\/em><em>focus not only<\/em><em> on material elements but also <\/em><em>on non-material elements <\/em><em>that are reflected in the I-HDI model.<\/em><\/p>\n","protected":false},"template":"","tags":[740,529,271,1582,1583,1584],"jel-code":[1586,1585,1587],"article-type":[1329],"class_list":["entry","author-asriwn","post-8016","article","type-article","status-publish","tag-education-expenditure","tag-health-expenditure","tag-human-development-index","tag-islamic-human-development","tag-taxation","tag-zakah","jel-code-1586","jel-code-e6","jel-code-o4","article-type-normal-article"],"_links":{"self":[{"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/article\/8016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/types\/article"}],"version-history":[{"count":1,"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/article\/8016\/revisions"}],"predecessor-version":[{"id":8025,"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/article\/8016\/revisions\/8025"}],"wp:attachment":[{"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/media?parent=8016"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/tags?post=8016"},{"taxonomy":"jel-code","embeddable":true,"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/jel-code?post=8016"},{"taxonomy":"article-type","embeddable":true,"href":"https:\/\/www.ukm.my\/jem\/wp-json\/wp\/v2\/article-type?post=8016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}