Tax-Based Modeling of Zakat Compliance

Sanep Ahmad (), Nor Ghani Md Noor and Zulkifli Daud
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Sanep Ahmad: Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia Bangi, Selangor
Nor Ghani Md Noor: Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia Bangi, Selangor
Zulkifli Daud: Badan Kepegawaian, Pendidikan dan Pelatihan Pemerintah Aceh.

Jurnal Ekonomi Malaysia, 2011, vol. 45, 101-108

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.

Keywords: Tax based modeling; physiological factors; sociological factors; zakat compliance; zakat law (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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