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The Conceptual Paper on How Governance Influence the Compliance Behavior of Business Zakat Payers in Kedah

Author

Listed:
  • Yaty Sulaiman

    (Universiti Utara Malaysia, Malaysia)

  • Maria Abdul Rahman

    (Universiti Utara Malaysia, Malaysia)

  • Nik Kamariah Nik Mat

    (Universiti Utara Malaysia, Malaysia)

Abstract

This paper intends to further discuss the factors that influence compliance behavior of business zakat payers and the relationship between the governance of Lembaga Zakat Negeri Kedah and the compliance of business zakat payers in paying zakat. This paper begins with an introduction of zakat, discussing the meaning of zakat, the concept of business zakat, the function of zakat, the importance of zakat, followed by a brief history of Lembaga Zakat Negeri Kedah, organizational structure, and how they manage collecting and distributing zakat. Further it continues to discuss the concept of compliance behavior of business zakat payers and the concept of governance. Finally concludes the discussion including a few recommendations that can be utilized by Lembaga Zakat Negeri Kedah for further improvement.

Suggested Citation

  • Yaty Sulaiman & Maria Abdul Rahman & Nik Kamariah Nik Mat, 2019. "The Conceptual Paper on How Governance Influence the Compliance Behavior of Business Zakat Payers in Kedah," International Journal of Behavior Studies in Organizations, EUROKD, vol. 2, pages 1-19.
    • Handle: RePEc:bco:bsoaaa::v:2:y:2019:p:1-19
    DOI: 10.32038/JBSO.2019.02.01
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