The Conceptual Paper on Service Quality and Business Zakat Compliance Behaviour among SMEs in Kedah

Yaty Sulaiman, Maria Abdul Rahman and Nik Kamariah Nik Mat

Journal of Accounting, Business and Finance Research, 2019, vol. 5, issue 1, 23-28

Abstract: The quality of service is an essential element in evaluating the capabilities of an institution to meet its goals. The purpose of the conceptual framework is to study the relationship between the service quality of Lembaga Zakat Negeri Kedah and the compliance of business zakat payers. The paper discussed the introduction of zakat, definition of service quality, service quality model, compliance behaviour and the relationship between service quality and compliance behavior of zakat payers. The SERVQUAL Model and Theory of Planned Behavior are discussed in this paper to measure the relationship between service quality and the compliance behavior of zakat payers. The recommendation of service quality improvement by Lembaga Zakat Negeri Kedah has been suggested in this study.

Keywords: Service quality Compliance; SERVQUAL; Theory of planned behaviour Zakat institution (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
http://scipg.com/index.php/102/article/view/151/165 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spi:joabfr:v:5:y:2019:i:1:p:23-28:id:151

Access Statistics for this article

More articles in Journal of Accounting, Business and Finance Research from Scientific Publishing Institute
Bibliographic data for series maintained by Marina Taylor ().