Zakat administration reformation towards an effective and efficient zakat revenue generation

Ram Al Jaffri Saad, Aidi Ahmi, Norfaiezah Sawandi and Norazita Marina Abdul Aziz

Journal of Islamic Accounting and Business Research, 2023, vol. 14, issue 8, 1232-1260

Abstract: Purpose - This study aims to identify the inputs from zakat administrators and experts needed for more efficient and effective zakat revenue generation. Design/methodology/approach - Face-to-face interviews with zakat executives, administrators and experts are conducted to collect data. Findings - The findings show three components of input required in the zakat transformation: environment, resources and history. The environmental component comprises five sub-components: companies, banks, zakat recipients, individual zakat payers and the legislative, while the resource sub-components comprise tangible and intangible resources. For history, two components, namely, achievements and challenges, need to be taken into account by the zakat administration. Research limitations/implications - This study’s main implication is that the components proposed in this study can serve as the basis for developing new strategies for improving zakat collection and distribution management to achieve a more efficient and effective level. Practical implications - This study will be helpful for policymakers, especially zakat authorities, on how to enhance their administration. Originality/value - The model developed in this study will help the zakat administration to reform and enhance zakat compliance and zakat revenue generation.

Keywords: Islamic economics; Zakat institution; Reformation; Model; Compliance; Revenue generation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-05-2021-0151

DOI: 10.1108/JIABR-05-2021-0151

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