Accountability is one of the main conditions in good governance. It also refers to an obligation of an individual or organization that is entrusted with responsibility and further explains their actions to the individual or organization that gave the responsibility. The objective of the study is to see the comparison of tax and zakat compliance from an accountability perspective. This study is qualitative by using documentation and observation methods. The findings of the study found that accountability is seen as the main influence in influencing tax and zakat compliance. This study is expected to provide input and indirectly increase trust and satisfaction by stakeholders. This study can also be a reference for the academy and researchers in the future in improving accountability in an organization or governance.
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