Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments International Journal of Zakat | ISSN: 2541 1411 | Vol. 2 (1) 2017
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May 19, 2017
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Abstract
Zakat is one of the five pillars of Islam hence it is attracting a lot of scholarly attention. However, most of the existing literature on Zakat are concentrated in Islamic countries like Indonesia, Malaysia, Pakistan, Jordan, Saudi Arabia and others. There are also some researches in some advanced non-Islamic countries such as the USA and UK. In these countries, though the government does not operate Islamic laws, there are organized NGOs that take care of Islamic affairs including Zakat. However, there are many parts of the world where Muslims live under non-Islamic government and are not assisted by NGOs. In those areas, Muslims live and perform their religious obligations without any form of institutional support. There are limited number of research relating to Zakat in those areas. This study seeks to fill this gap by investigating the determinants of Zakat compliance in Kogi State of Nigeria. The study was conducted through qualitative interviews. Findings show that, the absence of governmental or institutional support results in ignorance, lack of organization and attitudinal problems. Recommendations were offered to assist Muslims in such areas.
Keywords: Zakat compliance, Muslims in non-Islamic areas, Institutional support for Zakat
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Ummulkhayr, A., Yusuf Owoyemi, M., & Binti Mohammed Cusairi, R. (2017, May 19). Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments. International Journal of Zakat, 2(1), 95-108. https://doi.org/https://doi.org/10.37706/ijaz.v2i1.18
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References
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Abu Bakar, M.H., & Abd. Ghani, A.H. (2011). Towards achieving the quality of life in the managementof zakat distribution to the rightful recipients (the poor and needy). International Journal of Business and Social Sciences, 2(4), 237 – 245
Adebayo, R.I. (2011). Zakat and poverty alleviation: A lesson for the fiscal policy makers in Nigeria. Journal of Islamic Economics, Banking and Finance, 7(4), 25 – 42 .
Ahmed, H. (2004). Roles of Zakat and waqf in poverty alleviation. Jeddah: Islamic Research and Training Institute, Islamic Development Bank.
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Nurul Husna, H., Hazlina, H., Nur Syuhada, J., & Rashidah A. (2010). Zakat for asnafs’ business by Lembaga Zakat Selangor. Malaysian Accounting Review, Special Issue, 9(2), 123 – 138.
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Ram, A.S., & Roszaini, H. (2014). Determinants of Zakat (Islamic tax) compliance behaviour. Journal of Islamic Accounting and Business Research, 5(2), 182 – 193.
Richards, L., & Morse, J.M. (2013). Read me first for a user’s guide to qualitative methods (3rdEd.). Thousand Oaks, CA: Sage.
Rose, A. (2010). Zakat management in Brunei Darussalam: A case study. In the proceedings of the seventh international conference- The Tawhidi epistemology: zakat and waqf economy, Bangi. 375-407.
Salim, D. (2014). The politics of piety in Indonesian democracy: A study on implementation of zakat in West Sumatra. International Indonesia Forum, 2014, Working Paper series 6.
Samad, A., & Glenn, L.M. (2010). Development of Zakat and Zakat coverage in monotheistic faith. International Journal of social Economics, 37 (4), 302 – 315.
Shirazi, N.S. (1996). Targeting, coverage and distribution of zakat to households’ income: The case of Pakistan. Journal of Economic Cooperation Among Islamic Countries, 17, (3-4) 165 – 186.
Singer, A. (2013). Giving practices in Islamic societies. Social Research, 80(2), 341-358.
Suhaib, A. (2009). Contribution of zakat in the social development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313-334.
Toor, I.A., & Nasar, A. (2001). Zakat as a social safety net: Exploring the impact. Interim Poverty Reduction Strategy Paper: Government of Pakistan.
Yin, R.K. (2011). Qualitative research from start to finish. New York: The Guildford Press.
Yusuf S.M. (1990). The consumption and distribution of wealth. Economic justice in Islam. Islamabad: Dawah Academy 55-70.
Zainol, B., Kamil, M. I. & Faridahwati, M. S. (2009). Predicting compliance intention on Zakat on employment income in Malaysia: an application of reasoned action theory. Jurnal Pengurusan, 28, 85-102.
ZFA. (2007). The Zakat Foundation of America
Abd.Wahab, N., & Abdul Rahman, A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43 – 62.
Abdul-Fattah, M.M. (2004). Al-fiqhul- muyassaru minal-Qur’ani was sunnah, (vol. 1). Egypt: Dar al- Manarah.
Abdullah, Naiz, M., Rashid, A.S. & Imran. (2013). The role of zakat in improving the economic status of beneficiaries in Khyber Pakhtunkhwa. Journal of Managerial Sciences, 7(2), 243 – 253.
Abu Bakar, M.H., & Abd. Ghani, A.H. (2011). Towards achieving the quality of life in the managementof zakat distribution to the rightful recipients (the poor and needy). International Journal of Business and Social Sciences, 2(4), 237 – 245
Adebayo, R.I. (2011). Zakat and poverty alleviation: A lesson for the fiscal policy makers in Nigeria. Journal of Islamic Economics, Banking and Finance, 7(4), 25 – 42 .
Ahmed, H. (2004). Roles of Zakat and waqf in poverty alleviation. Jeddah: Islamic Research and Training Institute, Islamic Development Bank.
Al-Qardawi, Y. (1999). Fiqh-az-Zakat (Vol II): A comparative study of Zakat Regulations and philosophy in the light of Qur’an and Sunnah. (M. Kahf, trans.). Saudi Arabia: Scientific publishing centre.
Ammani, S.A., Abbas, S.A., & Dandago, K.I. (2014). Zakat on employment income in Muslim majority states of Nigeria: any cause for alarm? In proceedings of the International conference on accounting studies, 2014, ICAS. Kuala Lumpur, Malaysia, 305- 314.
Ashafa, S.A. (2014). The administration of Zakat in Lagos and Ogun states. Research on Humanities and Social sciences, 4(21), 74 – 87.
Benthall (1999). Financial worship: The Quranic injunction to almsgiving. The Journal of the Royal Anthropological Institute, 5(1) 27 – 42.
Bonner, M. (2003). Poverty and Charity in the rise of Islam. In Poverty and Charity in Middle Eastern Contexts. (pp. 13-30). State University of New York Press.
Bricki, N., & Green, J. (2007). A guide to using qualitative research methodology. Retrieved from http://hdl.handle.net/10144/84230.
Creswell, J.W. (1984). Research design: qualitative & quantitative approaches. Thousand oaks, CA: Sage.
Creswell, J.W. (2013). Qualitative inquiry & research design: choosing among five approaches (3rd Ed.). Thousand oaks, CA: Sage.
Creswell, J.W. (2014). Research design: qualitative, quantitative & mixed method approaches (4th Ed.). Thousand oaks, CA: Sage.
De Zayas, G.F. (2003). The law and institution ofzakat. (A.Z. Abbasi, Ed). Kuala Lumpur: The Other Press.
Dogorawa, A.B. (2009). A case for the Muslim ummah in Ghana Poverty alleviation through Zakat and waqf institutions. Paper presented at the First National Muslim Summit, Ghana.
Gillham B. (2005). Research interviewing: The range of techniques. England: Open University Press.
Islahi, A.A. (1993). Islamic distributive scheme: A concise statement. In Alvi, S., & Al- Roubaie, A. (eds). (2014). Islamic Economics, IV. New York: Routledge. 289-299.
Kochuyt, T. (2009). God, gifts and the poor people: On charity in Islam. Social Compass,56(1),98-116.
Korayem, K., & Mashhour, N. (2014). Poverty in secular and Islamic economics: conceptualization and poverty alleviation policy, with reference to Egypt. Topics in Middle Eastern and African Economies, 16(1), 1-16.
Latief, H. (2010). Health provision for the poor, Islamic aid and the rise of charitable clinics in Indonesia. South East Asia Research, 18(3), 503-553.
Lorenz, C. (2013). Informal taxation systems-zakat and ushr in Pakistan as example for the relevance of parallel/semi-public dues. Munich Personal RePEc Archive. Paper no 51138.
Lim, H. (2015). Zakat and social protection: the relationship between socio-religious CSOs and the government in Indonesia. Journal of Civil Society,11(1), 79-99.
Marshall, C., & Rossman, G.B. (1989). Designing qualitative research. Newbury Park, California: Sage.
Mattson, I. (2003). Status-based definitions of need in early Islamic zakatand maintenance laws. In M. Bonner, M. Ener, &A. Singer (Eds.), Poverty and charity in Middle Eastern contexts (31-51). New York: State University of New York Press.
Merriam, S.B. (1988). Case study research in education: a qualitative approach. San Francisco: Jossey- Bass Publishers.
Nanji, A.A. (1985). Ethics and taxation: The perspective of Islamic tradition. The Journal of Religious Ethics, 13(1), 161 – 178.
Nurul Husna, H., Hazlina, H., Nur Syuhada, J., & Rashidah A. (2010). Zakat for asnafs’ business by Lembaga Zakat Selangor. Malaysian Accounting Review, Special Issue, 9(2), 123 – 138.
Obaidullah, M. (2016). Revisiting estimation methods of business zakat and related tax incentives. Journal of Islamic Accounting and Business Research, 7(4),349-364.
Olanrewaju, S.Q. (2014). Administration of Islamic law within a modern constitutional framework: Problem and prospects of shari’a in secular Nigeria. Project submitted to the faculty of law, University of Lagos, Nigeria.
Ostien, P., & Dekker, A. (2010). Sharia and national law in Nigeria. In J.M Otto (ed.) Sharia incorporated: A comparative overview of the legal systems of twelve Muslim countries in past and present. Leiden: Leiden University Press.
Ram, A.S., & Roszaini, H. (2014). Determinants of Zakat (Islamic tax) compliance behaviour. Journal of Islamic Accounting and Business Research, 5(2), 182 – 193.
Richards, L., & Morse, J.M. (2013). Read me first for a user’s guide to qualitative methods (3rdEd.). Thousand Oaks, CA: Sage.
Rose, A. (2010). Zakat management in Brunei Darussalam: A case study. In the proceedings of the seventh international conference- The Tawhidi epistemology: zakat and waqf economy, Bangi. 375-407.
Salim, D. (2014). The politics of piety in Indonesian democracy: A study on implementation of zakat in West Sumatra. International Indonesia Forum, 2014, Working Paper series 6.
Samad, A., & Glenn, L.M. (2010). Development of Zakat and Zakat coverage in monotheistic faith. International Journal of social Economics, 37 (4), 302 – 315.
Shirazi, N.S. (1996). Targeting, coverage and distribution of zakat to households’ income: The case of Pakistan. Journal of Economic Cooperation Among Islamic Countries, 17, (3-4) 165 – 186.
Singer, A. (2013). Giving practices in Islamic societies. Social Research, 80(2), 341-358.
Suhaib, A. (2009). Contribution of zakat in the social development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313-334.
Toor, I.A., & Nasar, A. (2001). Zakat as a social safety net: Exploring the impact. Interim Poverty Reduction Strategy Paper: Government of Pakistan.
Yin, R.K. (2011). Qualitative research from start to finish. New York: The Guildford Press.
Yusuf S.M. (1990). The consumption and distribution of wealth. Economic justice in Islam. Islamabad: Dawah Academy 55-70.
Zainol, B., Kamil, M. I. & Faridahwati, M. S. (2009). Predicting compliance intention on Zakat on employment income in Malaysia: an application of reasoned action theory. Jurnal Pengurusan, 28, 85-102.
ZFA. (2007). The Zakat Foundation of America