Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?

Bin-Nashwan, Saeed Awadh; Abdul-Jabbar, Hijattulah; Aziz, Saliza Abdul

doi:10.5430/ijfr.v10n6p42

Cited by 13 publications

(19 citation statements)

References 30 publications

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“…This study supported the previous research hypothesis. For example according to (Abdullah and Sapiei, 2018); (Bin-Nashwan et al, 2019); (Farouk et al, 2018); (Idris et al, 2012); (Mohdali and Pope, 2014b) that the better the religiosity, the better the obedience of alms and the higher the alms awareness of giving.…”

Section: Discussionmentioning

confidence: 99%

“…A concrete example of the role of religiosity has shown in research. For example, (Abdullah and Sapiei, 2018); (Bin-Nashwan et al, 2019); (Farouk et al, 2018); (Idris et al, 2012); (Mohdali and Pope, 2014b) states that the better the religiosity, the better the adherence of zakat or alms and the higher the awareness of paying zakat or giving alms. Then the hypothesis is stated: H1: Religiosity is related to alms awareness.…”

Section: Theoretical Reviewmentioning

confidence: 99%

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Alms-Awareness Behavior, Serotonin Hormone, and Corporate Age

Sumail

2020

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Humans who are fragmented in their souls or (split personality) are easily infested with mental poisons, so we need detolks in the form of alms. We investigate the influence of religiosity, attitudes and subjective norms on alms awareness and impact on corporate age through the role of the hormone serotonin. Because the characteristics of PT Haji La Tunrung's ownership are family ownership and are currently directed by second generation family members, it is interesting to be chosen as the object of research. We believe that owners, managers and employees can provide accurate and quality information (purposive sampling) and analyze data using WarpPLS 7.0. We find that the better religiosity, attitudes and subjective norms the higher the awareness of charity and the age of corporations increases. Sadaqah awareness can increase the hormone serotonin. Therefore, the hormone serotonin can increase self-confidence for individuals and corporations and performance is good so that the age of corporations increases. We also find that higher levels of formal education are not the only determinant of alms awareness.

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Section: Discussionmentioning

confidence: 99%

Section: Theoretical Reviewmentioning

confidence: 99%

Alms-Awareness Behavior, Serotonin Hormone, and Corporate Age

Sumail

2020

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“…This option creates certain advantages and uniformities in the jurisdictions enclosed by laws that capture all the details of Zakah. Despite relentless efforts, the collection of Zakah funds in these countries, including Yemen, has unfortunately remained low, failing to achieve the desired target (Bin-Nashwan et al, 2019). An effective implementation of enforcement measures should play an encouraging role in strengthening Zakah compliance behaviour.…”

Section: Law Enforcement and Compliancementioning

confidence: 99%

“…Rather, the reason for low Zakah collection might be traced to the prevalence of a noncompliance dilemma among Muslims, not only in Muslim majority countries, e.g. Malaysia (Saad et al, 2019), Indonesia (Heikal et al, 2014), Saudi Arabia (Alosaimi, 2018) and Yemen (Bin-Nashwan et al, 2019), but also in Muslim-minority communities, e.g. the Philippines (Andam and Osman, 2019).…”

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confidence: 99%

A socio-economic model of Zakah compliance

Bin-Nashwan¹,

Abdul-Jabbar

Aziz

et al. 2020

IJSSP

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PurposeTo provide a sound understanding of Zakah compliance behaviour, this paper aims to shed light on the relationships between Zakah system fairness, Zakah morale, peer influence and law enforcement with Zakah compliance behaviour among entrepreneurs.Design/methodology/approachThe underpinning model used in this paper is the socio-economic theory of regulatory compliance for assessing the probable determinants shaping Zakah payers' compliance behaviour. Based on a survey of active entrepreneurs in a typical Islamic situation like Yemen, a total of 500 self-administered instruments were distributed to the respondents. Partial least squares-structural equation modelling (PLS-SEM) was used to estimate the compliance model.FindingsAll the variables included in the compliance model are statistically significant, except for law enforcement. Zakah compliance of entrepreneurs is significantly influenced by Zakah system fairness, Zakah morale and peer influence.Practical implicationsZakah institutions and agencies in Muslim-majority countries may use the results of this work to focus attention on appropriate proactive policies to formulate a fair Zakah system, inculcating moral responsibility among Zakah payers, embarking on sensitisation programmes in society as a whole, and being more proactive in educating Muslims in the importance of paying Zakah to the respective Zakah agencies.Originality/valueThis paper complements the limited literature on Zakah by examining both tangible and intangible motivations affecting Zakah payers' compliance decision.

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“…Although relentless attempts and efforts have been made by governments to effectively provide a minimum standard of well-being for society, not much has been attained (Bin-Nashwan et al , 2019). This fact indeed is quite baffling for so many reasons.…”

Section: Introductionmentioning

confidence: 99%

Zakahcompliance behavior among entrepreneurs: economic factors approach

Bin-Nashwan¹,

Abdul-Jabbar

Aziz

et al. 2020

IJOES

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Purpose As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective. Design/methodology/approach The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships. Findings The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior. Practical implications Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah. Originality/value This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.

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Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?

Cited by 13 publications

References 30 publications

Alms-Awareness Behavior, Serotonin Hormone, and Corporate Age

Alms-Awareness Behavior, Serotonin Hormone, and Corporate Age

A socio-economic model of Zakah compliance

Zakahcompliance behavior among entrepreneurs: economic factors approach

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