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Tax-Based Modeling of Zakat Compliance

Author

Listed:
  • Ahmad, Sanep

    (Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia Bangi, Selangor)

  • Md Noor, Nor Ghani

    (Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia Bangi, Selangor)

  • Daud, Zulkifli

    (Badan Kepegawaian, Pendidikan dan Pelatihan Pemerintah Aceh.)

Abstract

This study aims to formulate a model of zakat compliance for formal zakat collection institutions based upon tax compliance model. The study further conducts an empirical examination of the application of the model developed utilizing a case study on the Province of Acheh. The study demonstrates that it is possible to construct a zakat compliance model based upon the tax compliance model. The case study of Acheh also suggests that individual zakat compliance was not significantly influenced by zakat law, but by factors of demography (gender and age), reference group, education, and the perception on the tax system.

Suggested Citation

  • Ahmad, Sanep & Md Noor, Nor Ghani & Daud, Zulkifli, 2011. "Tax-Based Modeling of Zakat Compliance," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 45, pages 101-108.
    • Handle: RePEc:ukm:jlekon:v:45:y:2011:i::p:101-108
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    References listed on IDEAS

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    Cited by:

    1. Mohd Rahim Khamis & Mohd Faizal bin Kamarudin, 2023. "The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior," Information Management and Business Review, AMH International, vol. 15(2), pages 17-34.

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