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<p style="text-align: justify;">This paper intends to further discuss the factors that influence compliance behavior of business zakat payers and the relationship between the governance of Lembaga Zakat Negeri Kedah and the compliance of business zakat payers in paying zakat. This paper begins with an introduction of zakat, discussing the meaning of zakat, the concept of business zakat, the function of zakat, the importance of zakat, followed by a brief history of Lembaga Zakat Negeri Kedah, organizational structure, and how they manage collecting and distributing zakat. Further it continues to discuss the concept of compliance behavior of business zakat payers and the concept of governance. Finally concludes the discussion including a few recommendations that can be utilized by Lembaga Zakat Negeri Kedah for further improvement.</p>

JBSO.2019.02.01.pdf

Original Research 

JBSO.2019.02.01.xml

The Conceptual Paper on How Governance Influence the Compliance Behavior of Business Zakat Payers in Kedah