How governance practices influence mandatory Zakāh payment in Saudi Arabia ?

Other Title(s)

كيف تؤثر ممارسات الحوكمة في الدفع الإلزامي للزكاة في المملكة العربية السعودية ؟

Joint Authors

Sumar, Abd al-Salam Ahmad
Muhammad, Mustafa Umar

Source

Journal of King Abdulaziz University : Islamic Economics

Issue

Vol. 34, Issue 1 (31 Jan. 2021), pp.3-24, 22 p.

Publisher

King Abdulaziz University Scientific Publishing Center

Publication Date

2021-01-31

Country of Publication

Saudi Arabia

No. of Pages

22

Main Subjects

Islamic Economics and Finance

Abstract EN

-The purpose of this study is to investigate the influence of governance practices of the formal zakāh authority in Saudi Arabia, the GAZT (General Authority of Zakat and Tax), on zakāh payment compliance.

It employs a quantitative approach using a questionnaire survey of actual zakāh payers in Saudi Arabia.

The analysis of one hundred and twenty-five usable questionnaires collected through random sampling from al-Madinah region was done using the PLS (Partial Least Squares) - SEM (Structural Equation Models) technique.

The results suggested that the perceived transparency and disclosure, and the perceived procedural fairness had significant and positive relationships with zakāh payment compliance.

In addition, trust was found to have a mediating effect on the relationship between the perceived governance of the zakāh authority and zakāh payment compliance.

The study’s findings provide interesting insights that benefit both theory and practices.

American Psychological Association (APA)

Sumar, Abd al-Salam Ahmad& Muhammad, Mustafa Umar. 2021. How governance practices influence mandatory Zakāh payment in Saudi Arabia ?. Journal of King Abdulaziz University : Islamic Economics،Vol. 34, no. 1, pp.3-24.
https://search.emarefa.net/detail/BIM-1291161

Modern Language Association (MLA)

Sumar, Abd al-Salam Ahmad& Muhammad, Mustafa Umar. How governance practices influence mandatory Zakāh payment in Saudi Arabia ?. Journal of King Abdulaziz University : Islamic Economics Vol. 34, no. 1 (Jan. 2021), pp.3-24.
https://search.emarefa.net/detail/BIM-1291161

American Medical Association (AMA)

Sumar, Abd al-Salam Ahmad& Muhammad, Mustafa Umar. How governance practices influence mandatory Zakāh payment in Saudi Arabia ?. Journal of King Abdulaziz University : Islamic Economics. 2021. Vol. 34, no. 1, pp.3-24.
https://search.emarefa.net/detail/BIM-1291161

Data Type

Journal Articles

Language

English

Notes

Includes appendix : p. 22

Record ID

BIM-1291161