Jurnal Ekonomi Malaysia
45 2011 101 – 108
Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
Bangi, Selangor
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
Bibliography
@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},
}
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