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Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia

Abstract Purpose – The purpose of this study is to explore the variables that affect Muslim consumers’ perception towardstaxrebateoverzakatonincomeinMalaysia. Design/methodology/approach – A close-ended structured questionnaire was developed and a total numberof236validresponseswerecollectedthrougho...

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Main Authors: Al-Mamun, Abdullah, Haque, A. K. M. Ahasanul, Jan, Muhammad Tahir
Format: Article
Language:English
English
English
Published: Emerald Group Publishing Ltd. 2019
Subjects:
HB126.4 Islamic Economics
HF Commerce
HJ2005 Income and expenditure. The budget
Online Access:http://irep.iium.edu.my/76272/1/76272_Measuring%20perceptions%20of%20Muslim%20consumers.pdf
http://irep.iium.edu.my/76272/2/76272_Measuring%20perceptions%20of%20Muslim%20consumers_SCOPUS.pdf
http://irep.iium.edu.my/76272/3/76272_Measuring%20perceptions%20of%20Muslim%20consumers_WOS.pdf
http://irep.iium.edu.my/76272/
https://www.emerald.com/insight/content/doi/10.1108/JIMA-12-2016-0104/full/pdf
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spelling my.iium.irep.762722020-08-18T08:30:17Z http://irep.iium.edu.my/76272/ Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia Al-Mamun, Abdullah Haque, A. K. M. Ahasanul Jan, Muhammad Tahir HB126.4 Islamic Economics HF Commerce HJ2005 Income and expenditure. The budget Abstract Purpose – The purpose of this study is to explore the variables that affect Muslim consumers’ perception towardstaxrebateoverzakatonincomeinMalaysia. Design/methodology/approach – A close-ended structured questionnaire was developed and a total numberof236validresponseswerecollectedthroughonlinesurveyfromtheMuslimsresidinginMalaysia. Findings – Thisstudyfoundthathalal-haramaspectofIslamicShariah,legalconsciousnessandreligiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat onincomeinMalaysia. Research limitations/implications – This study will definitely play an important leading role for the policy-makersandacademiciansinunderstandingtheperceptionsofMuslimconsumers. Practicalimplications – ThisstudycanassistzakatandtaxauthoritiesinMalaysiafortakingcorrective actionstoadaptorimprovethecurrentpolicyonthebasisofitsMuslimconsumers’perception. Social implications – The findings of this study can reduce the gap of understanding among Muslims in thesocietybylettingotherpeople’sperceptionstowardstaxrebatethroughzakatsysteminMalaysia. Originality/value – As there are not enough studies in this area, this study will definitely play an important leading role for the countries or policy-makers or concerned zakat or tax institutions all over the world in capitalizing the practices which is highly and positively perceived by the Muslim consumers in Malaysia. Emerald Group Publishing Ltd. 2019-05-25 Article PeerReviewed application/pdf en http://irep.iium.edu.my/76272/1/76272_Measuring%20perceptions%20of%20Muslim%20consumers.pdf application/pdf en http://irep.iium.edu.my/76272/2/76272_Measuring%20perceptions%20of%20Muslim%20consumers_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/76272/3/76272_Measuring%20perceptions%20of%20Muslim%20consumers_WOS.pdf Al-Mamun, Abdullah and Haque, A. K. M. Ahasanul and Jan, Muhammad Tahir (2019) Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing, 11 (2). pp. 368-392. ISSN 1759-0833 https://www.emerald.com/insight/content/doi/10.1108/JIMA-12-2016-0104/full/pdf 10.1108/JIMA-12-2016-0104
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
English
topic HB126.4 Islamic Economics
HF Commerce
HJ2005 Income and expenditure. The budget
spellingShingle HB126.4 Islamic Economics
HF Commerce
HJ2005 Income and expenditure. The budget
Al-Mamun, Abdullah
Haque, A. K. M. Ahasanul
Jan, Muhammad Tahir
Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
description Abstract Purpose – The purpose of this study is to explore the variables that affect Muslim consumers’ perception towardstaxrebateoverzakatonincomeinMalaysia. Design/methodology/approach – A close-ended structured questionnaire was developed and a total numberof236validresponseswerecollectedthroughonlinesurveyfromtheMuslimsresidinginMalaysia. Findings – Thisstudyfoundthathalal-haramaspectofIslamicShariah,legalconsciousnessandreligiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat onincomeinMalaysia. Research limitations/implications – This study will definitely play an important leading role for the policy-makersandacademiciansinunderstandingtheperceptionsofMuslimconsumers. Practicalimplications – ThisstudycanassistzakatandtaxauthoritiesinMalaysiafortakingcorrective actionstoadaptorimprovethecurrentpolicyonthebasisofitsMuslimconsumers’perception. Social implications – The findings of this study can reduce the gap of understanding among Muslims in thesocietybylettingotherpeople’sperceptionstowardstaxrebatethroughzakatsysteminMalaysia. Originality/value – As there are not enough studies in this area, this study will definitely play an important leading role for the countries or policy-makers or concerned zakat or tax institutions all over the world in capitalizing the practices which is highly and positively perceived by the Muslim consumers in Malaysia.
format Article
author Al-Mamun, Abdullah
Haque, A. K. M. Ahasanul
Jan, Muhammad Tahir
author_facet Al-Mamun, Abdullah
Haque, A. K. M. Ahasanul
Jan, Muhammad Tahir
author_sort Al-Mamun, Abdullah
title Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
title_short Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
title_full Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
title_fullStr Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
title_full_unstemmed Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
title_sort measuring perceptions of muslim consumers toward income tax rebate over zakat on income in malaysia
publisher Emerald Group Publishing Ltd.
publishDate 2019
url http://irep.iium.edu.my/76272/1/76272_Measuring%20perceptions%20of%20Muslim%20consumers.pdf
http://irep.iium.edu.my/76272/2/76272_Measuring%20perceptions%20of%20Muslim%20consumers_SCOPUS.pdf
http://irep.iium.edu.my/76272/3/76272_Measuring%20perceptions%20of%20Muslim%20consumers_WOS.pdf
http://irep.iium.edu.my/76272/
https://www.emerald.com/insight/content/doi/10.1108/JIMA-12-2016-0104/full/pdf
_version_ 1677780660038664192
score 13.211869

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