Zakat administration reformation towards an effective and efficient zakat revenue generation

Purpose - This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation. Design/methodology/approach - Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data. Findings - The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration. Research limitations/implications - This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level. Practical implications - This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration. Originality/value - The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.