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Zakah compliance behavior among entrepreneurs: economic factors approach

Purpose – As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior amon...

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Main Authors: Nashwan, Saeed Awadh, Abdul Jabbar, Hijattulah, Abdul Aziz, Saliza, Haladu, Alhassan
Format: Article
Language:English
Published: Emerald Publishing Limited 2020
Subjects:
HB Economic Theory
Online Access:http://repo.uum.edu.my/27249/1/IJES%2036%202%202020%20285%20302.pdf
http://repo.uum.edu.my/27249/
http://doi.org/10.1108/IJOES-09-2019-0145
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spelling my.uum.repo.272492020-07-23T04:05:55Z http://repo.uum.edu.my/27249/ Zakah compliance behavior among entrepreneurs: economic factors approach Nashwan, Saeed Awadh Abdul Jabbar, Hijattulah Abdul Aziz, Saliza Haladu, Alhassan HB Economic Theory Purpose – As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective. Design/methodology/approach – The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships. Findings – The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.Practical implications – Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah.Originality/value – This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect. Emerald Publishing Limited 2020 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27249/1/IJES%2036%202%202020%20285%20302.pdf Nashwan, Saeed Awadh and Abdul Jabbar, Hijattulah and Abdul Aziz, Saliza and Haladu, Alhassan (2020) Zakah compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems, 36 (2). pp. 285-302. ISSN 2514-9369 http://doi.org/10.1108/IJOES-09-2019-0145 doi:10.1108/IJOES-09-2019-0145
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HB Economic Theory
spellingShingle HB Economic Theory
Nashwan, Saeed Awadh
Abdul Jabbar, Hijattulah
Abdul Aziz, Saliza
Haladu, Alhassan
Zakah compliance behavior among entrepreneurs: economic factors approach
description Purpose – As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective. Design/methodology/approach – The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships. Findings – The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.Practical implications – Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah.Originality/value – This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.
format Article
author Nashwan, Saeed Awadh
Abdul Jabbar, Hijattulah
Abdul Aziz, Saliza
Haladu, Alhassan
author_facet Nashwan, Saeed Awadh
Abdul Jabbar, Hijattulah
Abdul Aziz, Saliza
Haladu, Alhassan
author_sort Nashwan, Saeed Awadh
title Zakah compliance behavior among entrepreneurs: economic factors approach
title_short Zakah compliance behavior among entrepreneurs: economic factors approach
title_full Zakah compliance behavior among entrepreneurs: economic factors approach
title_fullStr Zakah compliance behavior among entrepreneurs: economic factors approach
title_full_unstemmed Zakah compliance behavior among entrepreneurs: economic factors approach
title_sort zakah compliance behavior among entrepreneurs: economic factors approach
publisher Emerald Publishing Limited
publishDate 2020
url http://repo.uum.edu.my/27249/1/IJES%2036%202%202020%20285%20302.pdf
http://repo.uum.edu.my/27249/
http://doi.org/10.1108/IJOES-09-2019-0145
_version_ 1674068759411687424
score 13.211869

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