期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：9
页码：1579-1589
DOI：10.6007/IJARBSS/v11-i9/11200
语种：English
出版社：Human Resource Management Academic Research Society
摘要：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.
