Sanep Ahmad, and Nor Ghani Md Nor, and Zulkifli Daud, (2011) Tax-Bbased modeling of Zakat compliance. Jurnal Ekonomi Malaysia, 45 . pp. 101-108. ISSN 0127-1962
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Official URL: http://www.ukm.my/penerbit/jem.htm
Abstract
This study aims to formulate of model 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)referencegroup, education, and the perception on the tax system.
| Item Type: | Article |
|---|---|
| Keywords: | tax based modeling; zakat compliance; zakat law; sociological factors; physiological factors. |
| Journal: | Jurnal Ekonomi Malaysia |
| ID Code: | 4815 |
| Deposited By: | Mr Azam |
| Deposited On: | 23 May 2012 05:04 |
| Last Modified: | 24 May 2012 02:25 |
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