Since 2014
Tax-Based Modeling of Zakat Compliance
Jurnal Ekonomi Malaysia
View Archive Info| Field | Value | |
| Title |
Tax-Based Modeling of Zakat Compliance
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| Creator |
Ahmad, Sanep
Md. Nor, Nor Ghani Daud, Zulkifli |
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| Description |
ABSTRACTThis study aims to formulate a model of zakat compliance for formal zakat collection institutions based upon taxcompliance 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.Keywords: Tax based modeling; zakat compliance; zakat law; sociological factors; physiological factorsABSTRAKKajian ini bertujuan membentuk model kepatuhan zakat ke atas institusi formal kutipan zakat berasaskan modelkepatuhan cukai. Kajian ini seterusnya melakukan penelitian empirik pengaplikasian model yang telah dibentuk menggunakan kajian kes Daerah Acheh. Kajian ini mendapati bahawa model kepatuhan zakat boleh dibentuk berasaskan model kepatuhan cukai. Kajian kes di Acheh membuktikan bahawa kepatuhan zakat individu tidak signifikan dipengaruhi oleh perundangan zakat, tetapi signifikan dipengaruhi oleh faktor demografi (jantina danumur), kumpulan rujukan, pendidikan dan persepsi keatas sistem percukaian.Kata kunci: Pemodelan berasaskan cukai; kepatuhan zakat; perundangan zakat; faktor sosiologi; faktor
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| Publisher |
Universiti Kebangsaan Malaysia
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| Contributor |
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| Date |
2012-10-24
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://ejournal.ukm.my/jem/article/view/1344
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| Source |
Jurnal Ekonomi Malaysia; Vol 45 (2011): Jurnal Ekonomi Malaysia
0126-1962 |
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| Language |
eng
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| Relation |
http://ejournal.ukm.my/jem/article/view/1344/1205
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