An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis

The total number of business zakat payers among Muslim business entrepreneurs is still small despite numerous efforts undertaken by the zakat authorities and the government to encourage Muslim entrepreneurs to pay business zakat. This has been the subject of much research and investigation in recent...

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Main Author:	Khamis, Mohd Rahim
Format:	Thesis
Language:	English
Published:	2014
Online Access:	http://ir.uitm.edu.my/id/eprint/17396/ http://ir.uitm.edu.my/id/eprint/17396/2/TP_MOHD%20RAHIM%20KHAMIS%20BM%2014_5.pdf

id	uitm-17396
recordtype	eprints
spelling	uitm-173962018-10-02T07:52:53Z http://ir.uitm.edu.my/id/eprint/17396/ An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis Khamis, Mohd Rahim The total number of business zakat payers among Muslim business entrepreneurs is still small despite numerous efforts undertaken by the zakat authorities and the government to encourage Muslim entrepreneurs to pay business zakat. This has been the subject of much research and investigation in recent years and has led to the issue of compliance behavior of business zakat among Muslim entrepreneurs. Specifically, the small number of payers impacts the collection of zakat on business since business zakat has a huge potential as the main contributor in the total zakat collection. As such, the overall aim of this study is to analyze the factors determining compliance behavior of business zakat among owners of SMEs in Selangor. The analysis covers the measurement of the factors determining compliance behavior and the relationships between these determinant factors (religious practices, level of knowledge, length of business operation, organizational factors, government incentives, law enforcement and business profile i.e. business location and business category) with compliance behavior of business zakat. To this end, data collected from the 276 SMEs entrepreneurs was analyzed through two statistical methods; Rasch Measurement Model and logistic regression analysis. Summary statistics, item polarity, item and person fit and unidimensionality analysis revealed that the measurement instrument used was deemed acceptable after the removal of several item measures and person responses. Response behavior among the SME entrepreneurs was represented by two groups; those who complied with business Zakat payment and vice versa as shown through the Person Item Distribution Map (PIDM). Besides, logistic regression analysis was employed to test the eight formulated hypotheses. The analysis revealed that religious practices, level of knowledge, organizational factors, government incentives, business location and business category have significant relationships with compliance behavior of business zakat while, length of business operation and law enforcement were rejected. Finally, the theoretical, practical and methodological implications of the findings of this study are also discussed. 2014 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17396/2/TP_MOHD%20RAHIM%20KHAMIS%20BM%2014_5.pdf Khamis, Mohd Rahim (2014) An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis. PhD thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	The total number of business zakat payers among Muslim business entrepreneurs is still small despite numerous efforts undertaken by the zakat authorities and the government to encourage Muslim entrepreneurs to pay business zakat. This has been the subject of much research and investigation in recent years and has led to the issue of compliance behavior of business zakat among Muslim entrepreneurs. Specifically, the small number of payers impacts the collection of zakat on business since business zakat has a huge potential as the main contributor in the total zakat collection. As such, the overall aim of this study is to analyze the factors determining compliance behavior of business zakat among owners of SMEs in Selangor. The analysis covers the measurement of the factors determining compliance behavior and the relationships between these determinant factors (religious practices, level of knowledge, length of business operation, organizational factors, government incentives, law enforcement and business profile i.e. business location and business category) with compliance behavior of business zakat. To this end, data collected from the 276 SMEs entrepreneurs was analyzed through two statistical methods; Rasch Measurement Model and logistic regression analysis. Summary statistics, item polarity, item and person fit and unidimensionality analysis revealed that the measurement instrument used was deemed acceptable after the removal of several item measures and person responses. Response behavior among the SME entrepreneurs was represented by two groups; those who complied with business Zakat payment and vice versa as shown through the Person Item Distribution Map (PIDM). Besides, logistic regression analysis was employed to test the eight formulated hypotheses. The analysis revealed that religious practices, level of knowledge, organizational factors, government incentives, business location and business category have significant relationships with compliance behavior of business zakat while, length of business operation and law enforcement were rejected. Finally, the theoretical, practical and methodological implications of the findings of this study are also discussed.
format	Thesis
author	Khamis, Mohd Rahim
spellingShingle	Khamis, Mohd Rahim An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
author_facet	Khamis, Mohd Rahim
author_sort	Khamis, Mohd Rahim
title	An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
title_short	An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
title_full	An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
title_fullStr	An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
title_full_unstemmed	An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
title_sort	analysis of the factors determining compliance behavior of business zakat among owners of smes in selangor / mohd rahim khamis
publishDate	2014
url	http://ir.uitm.edu.my/id/eprint/17396/ http://ir.uitm.edu.my/id/eprint/17396/2/TP_MOHD%20RAHIM%20KHAMIS%20BM%2014_5.pdf
first_indexed	2023-09-18T22:58:13Z
last_indexed	2023-09-18T22:58:13Z
_version_	1777417997275627520

An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis

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