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The Role of Zakat Dedication as a Tax Incentive in Enhancing Compliance and Achieving Financial Justice

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  • Ali Al-ahnomi

Abstract

This study examines the effect of recognizing zakat deductibility from income tax to enhance zakat compliance and promote fiscal justice in Yemen. Drawing on the Tax Incentive Theory, Fiscal Justice Theory, Legal Commitment Theory, and the Theory of Planned Behavior (TPB), the study explores five key predictors: legislation, financial burden, administrative procedures, community awareness, and ethical alignment. A total of 401 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings indicate a strong and significant impact of zakat deductibility on compliance behavior (β = 0.744, R² = 0.554, f² = 1.242, Q² = 0.550, p

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Handle: RePEc:air:journl:v:12:y:2025:i:6:p:899
DOI: 10.5281/zenodo.15825172
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