An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
The total number of business zakat payers among Muslim business entrepreneurs is still small despite numerous efforts undertaken by the zakat authorities and the government to encourage Muslim entrepreneurs to pay business zakat. This has been the subject of much research and investigation in recent...
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| Format: | Book Section |
| Language: | English |
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Institute of Graduate Studies, UiTM
2014
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| Online Access: | http://ir.uitm.edu.my/id/eprint/19684/ http://ir.uitm.edu.my/id/eprint/19684/1/ABS_MOHD%20RAHIM%20KHAMIS%20TDRA%20VOL%206%20IGS_14.pdf |
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uitm-19684 |
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| recordtype |
eprints |
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uitm-196842018-06-07T05:47:46Z http://ir.uitm.edu.my/id/eprint/19684/ An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis Khamis, Mohd Rahim Malaysia Malaysia The total number of business zakat payers among Muslim business entrepreneurs is still small despite numerous efforts undertaken by the zakat authorities and the government to encourage Muslim entrepreneurs to pay business zakat. This has been the subject of much research and investigation in recent years and has led to the issue of compliance behavior of business zakat among Muslim entrepreneurs. Specifically, the small number of payers impacts the collection of zakat on business since business zakat has a huge potential as the main contributor in the total zakat collection. As such, the overall aim of this study is to analyze the factors determining compliance behavior of business zakat among owners of SMEs in Selangor. The analysis covers the measurement of the factors determining compliance behavior and the relationships between these determinant factors (religious practices, level of knowledge, length of business operation, organizational factors, government incentives, law enforcement and business profile i.e. business location and business category) with compliance behavior of business zakat. To this end, data collected from the 276 SMEs entrepreneurs was analyzed through two statistical methods; Rasch Measurement Model and logistic regression analysis. Institute of Graduate Studies, UiTM 2014 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19684/1/ABS_MOHD%20RAHIM%20KHAMIS%20TDRA%20VOL%206%20IGS_14.pdf Khamis, Mohd Rahim (2014) An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis. In: The Doctoral Research Abstracts. IPSis Biannual Publication, 6 (6). Institute of Graduate Studies, UiTM, Shah Alam. |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Teknologi MARA |
| building |
UiTM Institutional Repository |
| collection |
Online Access |
| language |
English |
| topic |
Malaysia Malaysia |
| spellingShingle |
Malaysia Malaysia Khamis, Mohd Rahim An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis |
| description |
The total number of business zakat payers among Muslim business entrepreneurs is still small despite numerous efforts undertaken by the zakat authorities and the government to encourage Muslim entrepreneurs to pay business zakat. This has been the subject of much research and investigation in recent years and has led to the issue of compliance behavior of business zakat among Muslim entrepreneurs. Specifically, the small number of payers impacts the collection of zakat on business since business zakat has a huge potential as the main contributor in the total zakat collection. As such, the overall aim of this study is to analyze the factors determining compliance behavior of business zakat among owners of SMEs in Selangor. The analysis covers the measurement of the factors determining compliance behavior and the relationships between these determinant factors (religious practices, level of knowledge, length of business operation, organizational factors, government incentives, law enforcement and business profile i.e. business location and business category) with compliance behavior of business zakat. To this end, data collected from the 276 SMEs entrepreneurs was analyzed through two statistical methods; Rasch Measurement Model and logistic regression analysis. |
| format |
Book Section |
| author |
Khamis, Mohd Rahim |
| author_facet |
Khamis, Mohd Rahim |
| author_sort |
Khamis, Mohd Rahim |
| title |
An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis |
| title_short |
An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis |
| title_full |
An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis |
| title_fullStr |
An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis |
| title_full_unstemmed |
An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis |
| title_sort |
analysis of the factors determining compliance behavior of business zakat among owners of smes in selangor / mohd rahim khamis |
| publisher |
Institute of Graduate Studies, UiTM |
| publishDate |
2014 |
| url |
http://ir.uitm.edu.my/id/eprint/19684/ http://ir.uitm.edu.my/id/eprint/19684/1/ABS_MOHD%20RAHIM%20KHAMIS%20TDRA%20VOL%206%20IGS_14.pdf |
| first_indexed |
2023-09-18T23:03:03Z |
| last_indexed |
2023-09-18T23:03:03Z |
| _version_ |
1777418301717086208 |