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
Subjects:	Indexes (General)
Online Access:	https://ir.uitm.edu.my/id/eprint/17396/1/17396.pdf
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id	my-uitm-ir.17396
record_format	uketd_dc
spelling	my-uitm-ir.173962021-12-23T06:54:46Z An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis 2014 Khamis, Mohd Rahim Indexes (General) 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 https://ir.uitm.edu.my/id/eprint/17396/ https://ir.uitm.edu.my/id/eprint/17396/1/17396.pdf text en public phd doctoral Universiti Teknologi MARA Faculty of Business and Management
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Indexes (General)
spellingShingle	Indexes (General) Khamis, Mohd Rahim An analysis of the factors determining compliance behavior of business zakat among owners of SMEs in Selangor / Mohd Rahim Khamis
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
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Khamis, Mohd Rahim
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
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Business and Management
publishDate	2014
url	https://ir.uitm.edu.my/id/eprint/17396/1/17396.pdf
_version_	1783733560119656448

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

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