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


Md. Idris, Kamil (2006) Kesan persepsi undang-undang dan penguatkuasaan zakat terhadap gelagat kepatuhan zakat pendapatan gaji. REKAYASA – Journal of Ethics, Legal and Governance, 2. pp. 32-41. ISSN 1823-7169

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Official URL: http://jgd.uum.edu.my/

Abstract

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.

Item Type: Article
Uncontrolled Keywords: zakat law, enforcement, zakat collection, obedient behavior, salary income
Subjects: H Social Sciences > HG Finance
K Law > K Law (General)
Divisions: College of Law, Government and International Studies
Depositing User: Prof. Dr. Kamil Md Idris
Date Deposited: 24 Aug 2014 08:31
Last Modified: 24 Aug 2014 08:31
URI: http://repo.uum.edu.my/id/eprint/11952

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