Enhancing zakat compliance through good governance: a conceptual framework

AA Sawmar, MO Mohammed - ISRA International Journal of Islamic …, 2021 - emerald.com
Purpose This paper aims to construct a conceptual framework which explains the
relationship between governance of zakat institutions and zakat payment compliance by …

Business zakat compliance in Algeria: an ethical perspective

M Sadallah, H Abdul-Jabbar - International Journal of Ethics and …, 2022 - emerald.com
Purpose This research aims to investigate the influence of political instability, trust and
knowledge on the zakat compliance behaviour of Algerian business owners. Based on the …

Alms tax (ZAKAT) compliance intention among entrepreneurs from a social cognitive perspective: the moderating role of knowledge

M Sadallah, H Abdul-Jabbar… - Journal of Islamic …, 2023 - emerald.com
Purpose This research aims to explore the moderating role of alms tax (zakat) knowledge in
the relationship between extrinsic and intrinsic motivations (ie political instability, trust in …

[PDF][PDF] How Governance Practices Influence Mandatory Zakāh Payment in Saudi Arabia?

AA Sawmar, MO Mohammed - Journal of King Abdulaziz University …, 2021 - baitalzakat.com
The purpose of this study is to investigate the influence of governance practices of the formal
zakāh authority in Saudi Arabia, the GAZT (General Authority of Zakat and Tax), on zakāh …

[PDF][PDF] The empirical evidence on taxpayers' intention to claim zakat payment as a tax rebate

I Muhammad, NSM Nor - International Journal of Business and …, 2021 - academia.edu
Malaysia is one of the Islamic countries that integrate zakat in the tax system; Muslim
individual taxpayers can minimize tax payment by claiming zakat paid as a tax rebate which …

Factors Influencing Corporate Zakat Expenditure (Case Study of Islamic Banks in Indonesia Period 2015-2017)

R Utari, H Monoarfa, SY Ninglasari - KnE Social Sciences, 2019 - knepublishing.com
This study aims to see an overview of the rate of Return on Assets (ROA), Return on Equity
(ROE) and Firm Size and its influence on corporate zakat in Islamic Banks in Indonesia …

Do perceived zakat institutions and government support affect entrepreneurs' intention to pay zakat?

H Sudarsono, I Supriani… - Review of Islamic Social …, 2022 - journal.uii.ac.id
Purpose–This study aims to determine the effect of attitudes, subjective norms, institutional
zakat systems, and government support in influencing the interest of entrepreneurs in paying …

The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior

MR Khamis, MF bin Kamarudin - … and Business Review, 2023 - ojs.amhinternational.com
The dearth of studies on the economic theory and model from the perspective of zakat
compliance behavior is hardly found in the literature and empirical evidence as well …

[PDF][PDF] Regression analysis of motivation factors for paying a zakat to strengtheness of ummah in Kolaka Regency

MA Zakariah, M Zakariah, I Suciana… - Jurnal Ekonomi …, 2018 - researchgate.net
The objective of this study was to identify a motivation of Muzakki (as payer a zakat) for
paying a zakat. The experiment was conducted at Kolaka district from January to February …

Sumber dan Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah

S Rahim - Jurnal Riset Akuntansi Dan Keuangan, 2020 - repository.umi.ac.id
Penelitian ini bertujuan untuk mengekplorasi, menganalisis dan mendeskripsikan sumber
dan pemanfaatan dana zakat berdasarkan konsep akuntansi syariah pada Fajar Group …