Abstract:
Despite a religious decree on the compulsory position of zakat on employment income in Malaysia, zakat collection indicates low compliance of income zakat. Studies on zakat compliance have shown mixed and inconclusive evidence regarding the determinants of income zakat compliance. Therefore, this study develops a theoretical framework to examine determinants of compliance behavior of income zakat. This study hopes to provide a comprehensive theoretical framework that could guide future studies on the compliance behavior of income zakat.
