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Jurnal Ekonomi Malaysia

45 2011 101 – 108

Tax-Based Modeling of Zakat Compliance
Pemodalan Kepatuhan Zakat Berasaskan Cukai

Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
Bangi, Selangor

nep@ukm.my

Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
Bangi, Selangor


Badan Kepegawaian, Pendidikan dan Pelatihan Pemerintah Aceh.


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

physiological factors; sociological factors; Tax based modeling; zakat compliance; zakat law
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Ahmad, , Md Noor, , & Daud, (2011). Tax-Based Modeling of Zakat Compliance. Jurnal Ekonomi Malaysia, 45, 101–108.

@article{Ahmad2011tax,
  title={Tax-Based Modeling of Zakat Compliance},
  author={Ahmad, Sanep and Md Noor, Nor Ghani and Daud, Zulkifli},
  journal={Jurnal Ekonomi Malaysia},
  volume={45},
  number={},
  pages={101—108},
 

year={2011},
}

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