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
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