Kesan persepsi undang-undang dan penguatkuasaan zakat terhadap gelagat kepatuhan zakat pendapatan gaji

Zakat law and enforcement are instruments used to ensure the collection of zakat.The collection of zakat depends on the obedient behavior amongst the Muslim community. However, there are no empirical explanations that show the situation and the impact of zakat law and its enforcement on the obedient...

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Bibliographic Details
Main Author: Md. Idris, Kamil
Format: Article
Language:English
Published: Universiti Utara Malaysia 2006
Subjects:
Online Access:http://repo.uum.edu.my/11952/1/4.pdf
http://repo.uum.edu.my/11952/
http://jgd.uum.edu.my/
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Summary:Zakat law and enforcement are instruments used to ensure the collection of zakat.The collection of zakat depends on the obedient behavior amongst the Muslim community. However, there are no empirical explanations that show the situation and the impact of zakat law and its enforcement on the obedient behavior, especially the Muslim workers who are eligible to pay zakat on their salary income.Hence, this study aims at investigating the perception amongst the Muslim workers towards the zakat law and its enforcement. The study was focused in Kedah,a state that has for long gazetted zakat on salary income as compulsory (since 1986).Findings of this study showed that the community has negative perception towards the zakat law and its enforcement on salary income.However, the perception of the workers community influences the obedient behavior towards zakat.This shows that zakat law is an instrument that influences the obedience towards zakat, but if a large proportion of the community has negative perception towards the zakat law this would affect the performance of zakat collection.