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

International Journal of Behavior Studies in Organizations, Volume 2, Pages 1-19, https://doi.org/10.32038/JBSO.2019.02.01

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.

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How to cite this article:

Sulaiman, Y., Abdul Rahman, M., & Kamariah Nik Mat, N. (2019). The Conceptual Paper on How Governance Influence the Compliance Behavior of Business Zakat Payers in Kedah. International Journal of Behavior Studies in Organizations, 2, 1-19. https://doi.org/10.32038/JBSO.2019.02.01

 

Acknowledgments

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Funding

Not applicable.

 

Conflict of interests

No, there are no conflicting interests.

 

Open access

This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. You may view a copy of Creative Commons Attribution 4.0 International License here: http://creativecommons.org/licenses/by/4.0/