Tax-based modeling of zakat compliance

Sanep Ahmad, Nor Ghani Md Nor, Zulkifli Daud

Research output: Contribution to journalArticle

6 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)101-108
Number of pages8
JournalJurnal Ekonomi Malaysia
Volume45
Issue number1
Publication statusPublished - 2011

Fingerprint

Tax
Modeling
Tax compliance
Factors
Education
Tax system
Demography
Reference groups

Keywords

  • Physiological factors
  • Sociological factors
  • Tax based modeling
  • Zakat compliance
  • Zakat law

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)

Cite this

Tax-based modeling of zakat compliance. / Ahmad, Sanep; Md Nor, Nor Ghani; Daud, Zulkifli.

In: Jurnal Ekonomi Malaysia, Vol. 45, No. 1, 2011, p. 101-108.

Research output: Contribution to journalArticle

Ahmad, S, Md Nor, NG & Daud, Z 2011, 'Tax-based modeling of zakat compliance', Jurnal Ekonomi Malaysia, vol. 45, no. 1, pp. 101-108.
Ahmad, Sanep ; Md Nor, Nor Ghani ; Daud, Zulkifli. / Tax-based modeling of zakat compliance. In: Jurnal Ekonomi Malaysia. 2011 ; Vol. 45, No. 1. pp. 101-108.
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