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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Developing a Theoretical Framework for Compliance Behavior of Income Zakat

Yusuf Haji-Othman, Mohd Sholeh Sheh Yusuff, Wan Nazjmi Mohamed Fisol

http://dx.doi.org/10.6007/IJARBSS/v11-i9/11200

Open access

Despite a religious decree on the compulsory position of zakat on employment income in Malaysia, zakat collection indicates low compliance of income zakat. Studies on zakat compliance have shown mixed and inconclusive evidence regarding the determinants of income zakat compliance. Therefore, this study develops a theoretical framework to examine determinants of compliance behavior of income zakat. This study hopes to provide a comprehensive theoretical framework that could guide future studies on the compliance behavior of income zakat.

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In-Text Citation: (Haji-Othman et al., 2021)
To Cite this Article: Haji-Othman, Y., Yusuff, M. S. S., & Fisol, W. N. M. (2021). Developing a Theoretical Framework for Compliance Behavior of Income Zakat. International Journal of Academic Research in Business and Social Sciences, 11(9), 1579–1589.