Zakah compliance behavior in Nigeria : study of Kogi State

Zakah as an Islamic institution is capable of reducing poverty. Numerous researches have been done on various aspects of zakah. However, there seems to be little or no information about zakah compliance behaviour in societies where there are neither established governmental nor non-governmental zaka...

Full description

Saved in:
Bibliographic Details
Main Author: Ummulkhayr, Adamu
Format: Thesis
Language:eng
eng
eng
Published: 2018
Subjects:
Online Access:https://etd.uum.edu.my/7442/1/Depositpertmission_s90831.pdf
https://etd.uum.edu.my/7442/2/s900831_01.pdf
https://etd.uum.edu.my/7442/3/s900831_02.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.7442
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
eng
advisor Owoyemi, Musa Yusuf
Mohamad Cusairi, Rafidah
topic BP174 The practice of Islam
spellingShingle BP174 The practice of Islam
Ummulkhayr, Adamu
Zakah compliance behavior in Nigeria : study of Kogi State
description Zakah as an Islamic institution is capable of reducing poverty. Numerous researches have been done on various aspects of zakah. However, there seems to be little or no information about zakah compliance behaviour in societies where there are neither established governmental nor non-governmental zakah institutions. This study explored zakah compliance behaviour in such societies in Nigeria, Kogi State precisely. Qualitative data was collected through semi-structured interviews with zakah payers, Islamic religious scholars as well as focus group discussion with zakah recipients. Data was analyzed using the thematic method of qualitative analysis. The fieldwork revealed poor compliance behaviour among the Muslims in Kogi State. This is due to factors ranging from individual, iman, ignorance and institutional issues. The absence of zakat institution has not only led to non-compliance behaviour but un-systemic zakah payment and distribution. The study also demonstrated that the omission of responsibilities by the state Ulama’u is among the factors responsible for poor implementation of zakah. The study recommended the institutionalisation of zakah, awareness creation as well as the revival of the role of Ulama’u to increase compliance behaviour and thereby achieve its intent of poverty reduction in Kogi State, Nigeria.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Ummulkhayr, Adamu
author_facet Ummulkhayr, Adamu
author_sort Ummulkhayr, Adamu
title Zakah compliance behavior in Nigeria : study of Kogi State
title_short Zakah compliance behavior in Nigeria : study of Kogi State
title_full Zakah compliance behavior in Nigeria : study of Kogi State
title_fullStr Zakah compliance behavior in Nigeria : study of Kogi State
title_full_unstemmed Zakah compliance behavior in Nigeria : study of Kogi State
title_sort zakah compliance behavior in nigeria : study of kogi state
granting_institution Universiti Utara Malaysia
granting_department Awang Had Salleh Graduate School of Arts & Sciences
publishDate 2018
url https://etd.uum.edu.my/7442/1/Depositpertmission_s90831.pdf
https://etd.uum.edu.my/7442/2/s900831_01.pdf
https://etd.uum.edu.my/7442/3/s900831_02.pdf
_version_ 1747828219376041984
spelling my-uum-etd.74422022-10-11T02:48:01Z Zakah compliance behavior in Nigeria : study of Kogi State 2018 Ummulkhayr, Adamu Owoyemi, Musa Yusuf Mohamad Cusairi, Rafidah Awang Had Salleh Graduate School of Arts & Sciences Awang Had Salleh Graduate School of Arts and Sciences BP174 The practice of Islam Zakah as an Islamic institution is capable of reducing poverty. Numerous researches have been done on various aspects of zakah. However, there seems to be little or no information about zakah compliance behaviour in societies where there are neither established governmental nor non-governmental zakah institutions. This study explored zakah compliance behaviour in such societies in Nigeria, Kogi State precisely. Qualitative data was collected through semi-structured interviews with zakah payers, Islamic religious scholars as well as focus group discussion with zakah recipients. Data was analyzed using the thematic method of qualitative analysis. The fieldwork revealed poor compliance behaviour among the Muslims in Kogi State. This is due to factors ranging from individual, iman, ignorance and institutional issues. The absence of zakat institution has not only led to non-compliance behaviour but un-systemic zakah payment and distribution. The study also demonstrated that the omission of responsibilities by the state Ulama’u is among the factors responsible for poor implementation of zakah. The study recommended the institutionalisation of zakah, awareness creation as well as the revival of the role of Ulama’u to increase compliance behaviour and thereby achieve its intent of poverty reduction in Kogi State, Nigeria. 2018 Thesis https://etd.uum.edu.my/7442/ https://etd.uum.edu.my/7442/1/Depositpertmission_s90831.pdf text eng staffonly https://etd.uum.edu.my/7442/2/s900831_01.pdf text eng public https://etd.uum.edu.my/7442/3/s900831_02.pdf text eng public http://sierra.uum.edu.my/record=b1697947~S1 Ph.D. doctoral Universiti Utara Malaysia Abioye, M. M. O., Mohammad, M. H., & Adnan, M. A. (2011). Antecedents of zakat payers’ trust: The case of Nigeria. International Journal of Economics, Management & Accounting, Supplementary issue, 9, 133-164. Abdul-Fattah, M. M. (2004). Al-fiqhul-muyassaru minal-Qur’ani was sunnah. (vol. 1). Egypt: Dar al-Manarah. Abdullah, M., & Suhaib, A. (2011). The impact of zakat on social life of Muslim society. Pakistan Journal of Islamic Research, 8, 85-91. Abdullahi, M. A. (2007). Analysis of activities of some Muslim organizations in Nigeria. M.A thesis submitted to the department of Islamic Studies Usmanu Dan Fodio University, Sokoto. Abdullah, Naiz, M., Rashid, A.S. & Imran. (2013). The role of zakat in improving the economic status of beneficiaries in Khyber Pakhtunkhwa. Journal of Managerial Sciences, 7(2), 243-253. Abdulrahman, A. (2006&2007). Pre-requisites for effective integration of zakah into mainstream Islamic financial system in Malaysia. Islamic Economic Studies, 14(1&2), 91-107. Abdul Rasool, M. S., Salleh, A. M., & Mohd Harun, M. F. (2012). Poverty measurement by Islamic institutions. International Scholarly and Scientific Research & Innovation, 6(5), 813-815. Abd.Wahab, N., & Abdul Rahman, A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43-62. Aboo Zayd, B. (1987). The etiquette of seeking knowledge. (A. M. H., Ash-Shuweikh Trans.). Kalamullah.com. Abubakar, D. (2013). The giving and receiving of zakat: Anthropological analysis of relationship between the ‘wealthy’ and ‘needy’ citizens in Jos, Nigeria. International Journal of Humanities and Social Sciences, 3(9), 289-296. Abu Bakar, M.H., & Abd. Ghani, A.H. (2011). Towards achieving the quality of life in the management of zakat distribution to the rightful recipients (the poor and needy). International Journal of Business and Social Sciences, 2(4), 237 – 245. Abu Saud, M. (1988). Contemporary zakah. Ohio: Zakat and Research Foundation. Adamu, U., Musa, Y. O., & Rafidah, M. C. (2016). Zakah administration and its importance: A review. IOSR Journal of Humanities and Social Science (IOSR-JHSS) 21(6), 115 – 120. Adebayo, R. I. (2011). Zakat and poverty alleviation: A lesson for the fiscal policy makers in Nigeria. Journal of Islamic Economics, Banking and Finance, 7(4), 25 – 42. Adesina, J. O. (2012). Beyond the social protection paradigm: Social policy in Africa’s development. Canadian Journal of Development Studies, 32(4), 454 – 470. Ahmad, Z. (1989). Public finance in Islam. International Monetary Fund, Working Paper, Islamabad, Pakistan. Ahmed, H. (2004). Roles of zakah and waqf in poverty alleviation. Jeddah: Islamic Research and Training Institute, Islamic Development Bank. Ahmed, H. (2008). Zakah, macroeconomic policies and poverty alleviation: Lessons from simulation on Bangladesh. Journal of Islamic Economics, Banking and Finance, 4(2), 81 – 103. Ahmed, H., Mohieldin, M., Verbeck, J. & Aboulmagd, F. (2015). On sustainable development goals and the role of Islamic finance. Policy Research Working Paper 7266. World Bank Group. Aigbokhan, B.E. (2000). Poverty, growth and inequality in Nigeria: A case study. AERC research Paper 102. Nairobi: African Economic Research Consortium. Aisyah, M. (2014). The role of zakah and binary economics in poverty reduction. Jurnal Bisnis dan Manajemen, 4(2), 178 – 197. Akanni, A. A. (2006). Profiling a model for the administration of zakat in a multi-religious society: The case of south western Nigeria. Journal of Philosophy and Culture, 3(2), 129–150. Akindola, R. B. (2009). Towards a definition of poverty: Poor people’s perspectives and implications for poverty reduction. Journal of Developing Societies, 25(2), 121 – 150. Akram, M. M., & Afzal, M. (2014). Dynamic role of zakat in alleviating poverty: A case study of Pakistan. Munich Personal RePEc Archive. Paper no 56211. Al-Ajmi, J., Abo Hussain, H., & Al-Saleh, N. (2009). Decision on capital structure in a zakat environment with the prohibition of riba. The Journal of Risk Finance, 10(5), 460 – 476. Al-Bahuti, M. (1982). Kashshaf al-Qina’an matn al-iqna, vol 2. Beirut: Dar al Fikr. Al-Buraey, M. A. (1988). Administrative development: An Islamic perspective. London: Kegan Paul International Al-Hilali, M. T., & Khan, M. M. (n.d.). The noble Qur’an. English translation of the meanings and commentary. Madinah: King Fahd Complex for the Printing of the Holy Qur’an. Al-Khayyat (1993). Al-Zaka tatbeequhaa wa istithmaaruha. Amman: Ministry of Awqaf and Islamic Affairs. Al-Misri, A. N. (1988). Reliance of the traveller. (N.H.M. Keller, trans.) Bestville, U.S.A.: Amana Publications. Al-Nawawi, M. Y. S. (1977). Kitab al majmu sharh al-muhadhdhab li al Shirazi, v6. Jeddah: Maktabat-al-Irshad. Al-Omar, F. A. (1985). Management of zakah through semi-government institutions. In I. A. Imtiazi, M.A. Mannan, M. A. Niaz & A. H. Deira (Eds.). (2000). Management of zakah in modern Muslim society (2nd Ed). Jeddah: Islamic Development Bank. 131 – 156. Al-Qarafi, A. (1994). Al-Dhakhirah,3. Dar al-Matn Gharb Al-Islamy. Al-Qardawi, Y. (1999). Fiqh-az-zakah (Vol I): A comparative study of zakah regulations and philosophy in the light of Qur’an and Sunnah. (M. Kahf, trans.). Saudi Arabia: Scientific Publishing Centre. Al-Qardawi, Y. (1999). Fiqh-az-zakah (Vol II): A comparative study of zakah Regulations and philosophy in the light of Qur’an and Sunnah. (M. Kahf, trans.). Saudi Arabia: Scientific publishing centre. Al-Shafi’i, M.I. (2001). Al-Umm, v3. Al-Mansura: Dar al-Wafa. Al-Tayib, Z.A. (2003). The disbursement of zakah. In Alvi, S., & Al- Roubaie, A. (Eds.). (2014). Islamic Economics, IV. New York: Routledge. Al-Uthaymeen, M.S. (nd). Majmoo’ fataawa wa rasaa’il li fadeelat al-shayk Muhammad ibn Saalih al-‘Uthaymeen. Vol 1. Saudi Arabia. Alhamdan, A. A. (2012). Zakah compliance among owners of mutual funds in Saudi Arabia. MSc theses submitted to the Centre for Graduate Studies Universiti Utara Malaysia. Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the Muslim community: A case study of Bangladesh, Malaysia and Indonesia. Asian Social Work and Policy Review, 8, 59 – 70. Aliyu, A. (2003). African renaissance poverty eradication – the role of management. Management in Nigeria, 39(1). Aliyu, S. S. R. (2002) an Appraisal of the performance and predicaments of the Kano Zakah Foundation. Al-Ijtihad, The Journal of Islamization of Knowledge and Contemporary Issue, 3(1), 71 – 78. Alosaimi, M. H. (2011). Predicting zakah compliance intention toward zakah on land intended for sale in Makkah. MSc thesis submitted to the centre for graduate studies, Universiti Utara Malaysia. Amabile, T. M., Hill, K. G., Hennesy, B. A., & Tighe, E. M. (1994). The work place inventory: Assessing intrinsic and extrinsic motivational orientations. Journal of Personality and Social Psychology, 66(5), 95 – 967. Amirul Afif, M., Norlida, J., Hardi, R., & Hasman, A. (2013). Journal of Financial Reporting and Accounting, 11(1), 51 – 63. Ammani, S. A., Abbas, S. A., & Dandago, K. I. (2014). Zakah on employment income in Muslim majority states of Nigeria: any cause for alarm? In proceedings of the International conference on accounting studies, 2014, ICAS. Kuala Lumpur, Malaysia, 305-314. Amuda, Y. J. (2013). Empowerment of Nigerian Muslim households through waqf, zakat, sadaqat and public funding. International Journal of Trade, Economics and Finance, 4(6), 419 – 424. Anas, Z. (1980). Islamic economies: An approach to human welfare. In A. Khurshid (Ed.) Studies in Islamic Economics. Jeddah: International Centre for Research in Islamic Economics. UK: The Islamic Foundation. Anumudu, C. N., Umar, A., & Madu, M. E. (2013). Review of poverty reduction policies in Nigeria: Myth and reality. International Journal of Economics, Commerce and Management, 1(2), 1–16. Anwar, M. (1995). Financing socio-economic development with zakat funds. Journal of Islamic Economics, 4(1&2) 15 – 32. Anyia, A. (2014). Muslim organisation and the mobilisations for sharia law in northern Nigeria: the JNI and the NSCIA. Journal of Asian and African Studies, 1 – 21. Ashafa, S. A. (2014). The administration of zakah in Lagos and Ogun states. Research on Humanities and Social sciences, 4(21), 74 – 87. Alters, M. S. (Ed.). (2009). World Poverty: The information series on current topics. New York: GALE, CENGAGE Learning. Awang, N., & Amran, A. (2014). Ethics and tax compliance. Ethics, governance and corporate crime: challenges and consequences. In R. Said, D. Crowther & A. Amran (Eds.) Developments in Corporate Governance and Responsibility, 6,113. Ayub, M. (2013). Poverty and inequality. Global Journal of Emerging Market Economies, 5(3), 329 – 346. Azeez, B. (2016). 24 benefit from N1.8m zakat in Kwara. Nigerian Tribune, Oct 21, 2016. Azman, A. (2012). The role of zakat in Islamic banking institutions in the economy of the poor and needy in Malaysia. Tazkia Islamic Finance and Business Review, 7(2), 256 – 276. Azman, A., Mohammad, H. A., & Syed, M. N. S. O. (2012) Zakat Institution in Malaysia: Problem and Issues, GJAT, 2(1), 35 – 41. Azura, M. N., & Ram, A. S. (2016). The impact of attitude and perceived service quality on zakah compliance behavior: The mediating effect of trust. The European Proceedings of Social & Behavioral Sciences, 376 – 381. Bakare, A. S. (2012). Measuring the income inequality in Nigeria: The Lorenz curve and Gini co-efficient approach. American Journal of Economics,1 (2), 2012, 47-52. Barbour, R. S. (2001). Checklists for improving rigour in qualitative research: A case of the tail wagging the dog? Education and Debate, 322, 1115 - 1117. Baxter, P., & Jack, S. (2008). Qualitative case study methodology: Study design and Implementation for novice researchers. The Qualitative Report, 13(4), 544 – 559. Beik, I. S. (2009). Analysis of zakat role in poverty reduction: case study of Dompet Dhuafa. Jurnal Pemikiran dan Gagasan, 2, 1 – 11. Beik, I. S. (2010). Zakat role: Overcoming poverty and inequality. Iqtishodia: Jurnal Ekonomi Islam Republika, 5. Benabou, R., & Tirole, J. (2003). Intrinsic and extrinsic motivation. The Review of Economic Studies, 70 (3), 489 – 520. Benthall (1999). Financial worship: The Qur’anic injunction to almsgiving. The Journal of the Royal Anthropological Institute, 5(1) 27 – 42. Berkey, J. P. (1992). The transmission of knowledge in medieval Cairo: A social history of Islamic education. New jersey: Princeton University Press. Berkey, J. P. (2007). Madrasas medieval and modern: Politics, education and the problem of Muslim identity. In R. W. Hefner & M. Q. Zaman (Eds.) School in Islam: The Culture and Politics of Modern Muslim Education. 40 – 60. Princeton University Press. Bewley, A., & Abdalhakim-Douglas, A. (2001). Zakat: Raising a fallen pillar. Norwich: The Black Stone Press. Bobek, D. D. & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting, 15(1), 13 – 38. Bonner, M. (1996). Definitions of poverty and the rise of the Muslim urban poor. Journal of the Royal Asiatic Society, 6(3), 335 – 344. Bonner, M. (2003). Poverty and Charity in the rise of Islam. In Poverty and Charity in Middle Eastern Contexts. (pp. 13-30). State University of New York Press. Bonner, M. (2005). Poverty and economics in the Qur’an. The Journal of Interdisciplinary History, 35(3), 391 – 406. Bremer, J. (2014). Zakat and economic justice: Emerging international models and their economic relevance for Egypt. New York: World Zakat Forum. Bricki, N., & Green, J. (2007). A guide to using qualitative research methodology. Retrieved from http://hdl.handle.net/10144/84230 Brink, H. I. L. (1993). Validity and reliability in qualitative research. Curations, 16(2), 35 – 38. Brunner, R. (2009). Education, politics and the struggle for intellectual leadership: Al-Azhar between 1927 and 1945. In M. Hatina (Ed.) Guardians of Faith in Modern Times: ‘Ulama’ In The Middle East, 109-140. Boston: Brill. Bugage, U. (2010). The administration of zakat in colonial and post-colonial Nigeria. Lagos: NAZAS. CDRT. (2005). Centre for Democratic Research and Training. Chambers, R. (2006). What is poverty? Who asks? Who answers? In D. Ehrenpreis (Ed.) Poverty in focus. Brazil: UNDP International Poverty Centre. Chapra, M.U. (1979). The Islamic welfare state and its role in the economy. Leicester, UK: The Islamic Foundation. Chapra, M. U. (1985). Towards a just monetary system. Leicester: The Islamic Foundation. Chapra, M. U. (2008). Ibn Khaldun’s theory of development. Does it help to explain the low performance of the present-day Muslim world? Journal of Socio-Economics, 37(2), 836 – 863. Cimadamore, A., Dean, H., & Siqueria, J. (2005). Introduction. In A. Cimadamore, H. Dean, & J. Siqueria (Eds.). The poverty of the state: Reconsidering the role of the state in the struggle against poverty. Buenos Aires: Clacso. Clandinin, D. J & Connelly, F. M. (1998). Personal experience methods. In Denzin, N.K. & Lincoln, Y.S. (Eds). Collecting and interpreting qualitative materials. Thousand Oaks: Sage Publications. Cosgel, M., Miceli, T., & Ahmed, R. (2009). Law, state power, and taxation in Islamic history. Journal of Economic Behavior & Organization, 71(3), 704 – 714. Creswell, J. W. (1984). Research design: Qualitative & quantitative approaches. Thousand oaks, CA: Sage. Creswell, J. W. (2009). Research design: Qualitative, quantitative & mixed method approaches (3rd Ed.). Thousand oaks, CA: Sage. Creswell, J. W. (2013). Qualitative inquiry & research design: Choosing among five approaches (3rd Ed.). Thousand oaks, CA: Sage. Creswell, J. W. (2014). Research design: Qualitative, quantitative & mixed method approaches (4th Ed.). Thousand oaks, CA: Sage. Crotty, M. (1998). The foundations of social research. Meaning and perspective in the research process. Sage Publications Ltd. Damilola, O. W., Nassir, B. A., & Baba, S. H. (2015). The role of zakat as a poverty alleviation strategy and a tool for sustainable development: insights from the perspectives of the holy prophet (PBUH). Arabian Journal of Business and Management Review, 5(3), 8–17. Daud, M., & Audu, M. A. (2011). The economic significance of the zakah system: An exploratory analysis of its fiscal characteristics. Elixir Finance Management, 36, 3085 – 3090. De Zayas, G. F. (2003). The law and institution of zakat. (A.Z. Abbasi, Ed). Kuala Lumpur: The Other Press. Deci, E. L., & Ryan, R. M. (1985). Intrinsic motivation and self-determination in human behavior. New York: Plenum. Denzin, N. K. & Lincoln, Y. S. (1998). Entering the field of qualitative research. In Denzin, N. K. & Lincoln, Y. S. (Eds.). Collecting and interpreting qualitative materials. Thousand Oaks: Sage Publications. Dogorawa, A. B. (2008). Achieving equitable wealth distribution: Exposing the role of zakah as a redistributive agent. Al-Ijtihad: The Journal of Islamization of Knowledge and Contemporary Issues, 7(1), 1 – 29. Dogorawa, A. B. (2009). Poverty alleviation through zakah and waqf institutions: A case for the Muslim ummah in Ghana. Paper presented at the First National Muslim Summit, Ghana. Edoumiekumo, S. G., Karimo, T. M., & Tombofa, S. S. (2014). Income poverty in Nigeria: incidence, gap, severity and correlates. American Journal of Humanities and Social Sciences, 2(1), 1 – 9. Edwards, J. (2003). Individual and corporate compliance competence: An ethical approach. Journal of Financial Compliance, 11(3), 225 – 235. Edwards, J., & Wolfe, S. (2004). Compliance: A review. Journal of Financial Regulation and Compliance, 13(1), 48 – 59. Eko, S., Radiah, A., & Azhar, H. (2013). The impact of zakat on aggregate consumption in Malaysia. Journal of Islamic Economics, Banking and Finance, 9(1), 39 – 62. Evangelista, L. S. (1999). Compliance: A concept analysis. Nursing Forum, 34(1), 5 – 11. Faber, N. K. (2006). Conducting qualitative research: A practical guide for school counsellors. ASCA Professional School Counselling. Farah Mastura, N. A. (2011). Zakat compliance intention behavior on savings among Universiti Utara Malaysia’s staff. MBA thesis submitted to the graduate school, Universiti Utara Malaysia. Farah Mastura, N. A., & Zainol, B. (2015). Factors influencing zakat compliance behavior on saving. International Journal of Business and Social Research, 5(1), 118 – 128. Farah Mastura, N. A., & Zainol, B. (2013). Zakat compliance intention behavior on saving. In Proc. World Universities’ Islamic Philanthropy Conference. Faridi, F. R. (1983). Theory of fiscal policy in an Islamic State. Journal of Research in Islamic Economics, 1(1), 15 – 30. Faris, N. A. (1966). The mysteries of almsgiving. A translation from the Arabic with notes of the kitab asrar al-zakah of al-Ghazali’s ihya’ ‘ulum al-din. Lebanon: The American University of Beirut. Farooq, M. O. (2008). The challenge of poverty and the poverty of Islamic economies. Journal of Islamic Economics, Banking and Finance, 4(2), 35–58. Fontana, A., & Frey, J. H. (1998). Interviewing: the art of science. In Denzin, N. K. & Lincoln, Y. S. (Eds.). Collecting and interpreting qualitative materials. Thousand Oaks: Sage Publications. Gabriel, O. (2014, April 11). Nigeria, third on world poverty index- World Bank. Vanguard news. Retrieved from: http://www.vanguardngr.com/2014/04/440695/ Gambling, T. E., & Karim, R. A. A. (1986). Islam and ‘social accounting’. Journal of Business Finance & Accounting, 13(1), 39 – 50. Garba, A. (2006). Alleviating poverty in Northern Nigeria. Paper presented at the annual convention of Zumunta Association, Minneapolis, MN, U.S.A. July 28 – 29. Gerring, J. (2007). Case study research: Principles and practice. Cambridge: Cambridge University Press. Ghazali, A., Ibn Qayyim, A., & Hanbali, R. (n.d). Taqwa: The provision of believers. (M.A. Kwolwadia, Trans.). London: Al-Firdous Ltd. Gillham B. (2005). Research interviewing: The range of techniques. England: Open University Press. Glesne, C. (2011). Becoming qualitative researchers: An introduction (4th Ed.). Boston: Pearson. Godin, G., & Kok, G. (1996). The theory of planned behavior: A review of its applications to health related behavior. American Journal of Health Promotion, 11(2), 87 – 98. Graneheim, U. H., & Lundman, B. (2004). Qualitative content analysis in nursing research: Concepts, procedures and measures to achieve trustworthiness. Nurse Education Today, 24, 105 – 112. Guest, G., Bunce, A., & Johnson, L. (2006). How many interviews are enough? An experiment with data saturation and variability. Field Methods, 18(1), 59 – 82. Hairunnizam, W., & Radiah, A. (2010). Localization of Malaysian zakat distribution: Perceptions of amil and zakat recipients. In proceeding Seventh international conference- The tawhidi epistemology: Zakat and waqf economy, Bangi, 461 – 483. Hairunnizam, W., Radiah, A., & Sanep, A. (2011). Localization of zakat distribution and the role of the mosque: Perceptions of amil and zakat recipients in Malaysia. Paper presented at the International Zakat Forum, 2011. Hajjar, L. (2004). Religion, state power and domestic violence in Muslim societies: A framework for comparative analysis. Law & Social Inquiry, 29(1), 1 – 38. Hansen, E. C. (2006). Successful qualitative health research; A practical introduction. England: Open University Press. Harding, J. (2013). Qualitative data analysis from start to finish. London: Sage Publications Ltd. Hasan, N. (1984). Social security system of Islam with special reference to zakah. Jeddah: King Abdulaziz University Press. Hasanuz zaman, S. M. (1991). Economic functions of an Islamic state: (The early experience). United States: The Islamic foundation. Hasanuz zaman, S. M. (1993). Islamic criteria for the distribution of tax burden (the mix of direct and indirect taxes and the offsetting function of zakat). Journal of Islamic Economics, 3(1), 17 – 32. Hashem, E. A., & El-Sha‟er, S. (2015). Can zakat help to enhance financial inclusion? Case study Egypt. International Journal of Education and Research, 3(3), 413 – 432. Hasman, A., Amirul Afif, M., & Hardi, E. R. (2011). An appraisal by its entrepre-neurial asnaf (usahawan asnaf) on Lembaga zakat Selangor’s role in ensu-ring business success: an empirical study on the Lembaga zakat Selangor. IEEE colloquium on humanities, science and engineering research (CHUSHER 2011): Penang. 580 – 585. Hassan, M. K., & Khan, M. (2007). Zakat, external debt and poverty eradication strategy in Bangladesh. Journal of Economic Cooperation, 28(4), 1 – 38. Hassan, N. M., Nor A. M. & Rom, N. A. M. (2012). Embracing microfinance: Proposed collaboration between zakat institution and microfinance institutions. In Proc. 3rd International Conference on Business and Economic Research, Bandung, Indonesia, 1783 – 1804. Hassan, R. (2007). Giving and gaining: Philanthropy and social justice in Muslim societies. Lahore: Poly Stud. Hassan, R. (2013). Power and piety: Religion, state and society in Muslim countries. University of South Australia: International Centre for Muslim and Non-Muslim Understanding. Hassan, S. (2006). Muslim philanthropy and social security: Prospects, and pitfalls. A paper presented at the 6th ISTR biannual conference, Bangkok, 9 - 12th July. Hayamizu, T. (1997). Between intrinsic and extrinsic motivation: examination of reasons for academic study based on the theory of internalization. Japanese Psychological Research, 39(2), 98 – 108. Haykal, M. H. (1933). The life of Muhammad. (I.R. Al-Faruqi, Trans.). Philadelphia: Temple University. Holloway, I. (1997). Basic concepts for qualitative research. London: Blackwell Science. Hoque, M., Mamun, A., & Mamun, A. M. A. (2014). Dynamics and traits of entrepreneurship: An Islamic perspective. World J Entrepreneurship, Management Sustainable Development, 10(2), 128 – 142. Hoque, M., Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by zakah in a transitional economy: A small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(7), 1 – 20. Hossain, M. I. (2013). Analysis on poverty alleviation by mosque based zakat administration in Bangladesh: an empirical study. Journal of Poverty, Investment and Development, 1, 120 – 125. Hossain, M. Z. (2012). Zakat in Islam: A powerful poverty alleviating instrument for Islamic countries. International Journal of Economic Development Research and Investment, 3(1), 1 – 11. Ibn Majah M. Y. A. (1952). Sunan Ibn Majah vol.1. Cairo: ‘Isa al-Babi al-Halabi. Ibrahim, A. A., Elatrash, R. J., & Farooq, M. O. (2014). Hoarding versus circulation of wealth from the perspective of maqasid al-shari’ah. International journal of Islamic and middle eastern finance and management, 7(1), 6 – 21. Ibrahim, P., & Ghazali, R. (2014). Zakah as an Islamic micro-financing mechanism to productive zakah recipients. Asian Economic and Financial Review, 4(1), 117 – 125. Ibrahim, S. M. (2015). Systematic zakat management and administration: A framework for Kano State, Nigeria. Journal of Applied Management Science, 8(1), 1 – 19. Ibrahim, S. M., & Shaharuddin, A. (2015). In search of an effective zakat institution management in Kano State, Nigeria. Journal for Studies in Management and Planning, 1(7), 242 – 258. Idris, A., & Muhammad, S. O. (2013). Zakat as an instrument for poverty alleviation: A case study of Niger State Zakat Board, Niger State Nigeria. In Proc. 5th Islamic Economics System Conference, Universiti Sains Islam, Malaysia. Imtiazi, I. A. (1985). Organization of zakah: The Pakistani model and experience. In I. A. Imtiazi, M. A. Mannan, M. A. Niaz & A. H. Deira (Eds.). (2000). Management of zakah in modern Muslim society (2nd Ed). Jeddah: Islamic Development Bank. 157 – 186. Ingram, T. L. (2009). Compliance: A concept analysis. Nursing Forum, 44(3), 189-194. Insull, W. (1997). The problem of compliance to cholesterol altering therapy. Journal of Internal Medicine, 241, 317-325. Isaac, R. G., Zerbe, W. J. & Pitt, D. C. (2001). Leadership and motivation: The effective application of expectancy theory. Journal of Managerial Issues, 13 (2), 212 – 226. Isiaka, A.O., Johari, F., & Alias, M. (2015). Is zakah effective to alleviate poverty in a Muslim society? A case of Kwara State, Nigeria. GJAT, 5(1), 33-41. Islahi, A. A. (1993). Islamic distributive scheme: A concise statement. In Alvi, S., & Al-Roubaie, A. (Eds.). (2014). Islamic Economics, IV. New York: Routledge. 289 – 299. Iqbal, M. M. (2015). Inclusive growth with zakat. Paper submitted to the 30th Annual General Meeting and Conference of the Pakistan Society for Development Economics. Iqbal, M. (1995). Causes of fiscal problems in Muslim countries and some suggestion for reform. In (M.A. Mannan, Ed.) Financing development in Islam. Jeddah: Islamic Research and Training centre. 109 – 138. Iqbal, Z. (2000). Economic rationale for the state collection of zakah. In Alvi, S., & Al- Roubaie, A. (Eds.). (2014). Islamic Economics, III. New York: Routledge. 237 – 244. Irfan, U. (1996). Economic doctrines of Islam. U.S.A: International Institute of Islamic Thought. Jegede, A. S. (2007). What led to the Nigerian boycott of the polio vaccination campaign? PLoS Med, 4(3), 417 – 423. Jehle, G. A. (1994). Zakat and inequality: Some evidence from Pakistan. Review of Income and Wealth, 40(2), 205 – 216. Johnson, R. R. (2009). Explaining patrol officer drug arrest activity through expectancy theory. Policing. An International Journal of Police Strategies & Management, 32, (1), 6 – 20. Kaleem, A., & Ahmed, S. (2010). The Qur’an and poverty alleviation. A theoretical model for charity-based Islamic microfinance institutions (MFIs). Non-profit and Voluntary Sector Quarterly, 39(3), 409 – 428. Kanayo, O. (2014). Poverty incidence and reduction strategies in Nigeria: Challenges of meeting 2015 MDG target. J Economics, 5(2), 201-217. Kahf, M. (1991). The economic role of state in Islam. Seminar paper on Islamic Economics, Dakka, Bangladesh. Kahf, M. (1989). Zakat: Unresolved issues in the contemporary fiqh. Journal of Islamic Economics, 2(1).1 – 22. Khan, F. (2005). Integrating faith-based institutions (zakah and awqaf) in poverty reduction strategies. Khan, M. A. (1994). An introduction to Islamic economics. Washington D.C: international Institute of Islamic Thought. Khan, M. A. (1998). The pious caliph. Kuala Lumpur: Islamic Book Trust. Khan, M. B., & Sheikh, N. N. (2012). Human resource development, motivation and Islam. Journal of Management Development, 31(10), 1021 – 1034. Kamil, M. I. (2002). Gelagat kepatuhan zakat pendapatan gaji di kalangan kakitangan awam persekutuan. Universiti Utara Malaysia. Kamil, M. I., Zainol, B., & Ram Al Jaffri, S. (2012). Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan, 34, 3–10. Kani, A. M. (2012). The impact of zakat on poverty alleviation in the Kano metropolis. 134. Kochuyt, T. (2009). God, gifts and the poor people: on charity in Islam. Social Compass, 56(1),98 – 116. Kogi State Government. (2013). Blueprint for the transformation of Kogi State (2012–2016) vol. I. Retrieved from http://www.kogistate.gov.ng/media/5269497c585 df.pdf Korayem, K., & Mashhour, N. (2014). Poverty in secular and Islamic economics: conceptualization and poverty alleviation policy, with reference to Egypt. Topics in Middle Eastern and African Economies, 16(1), 1 – 16. Krueger, R. A. (1994). Focus groups: A practical guide for applied research (2nd ed.). Thousand Oaks, CA: Sage. Laldin, M. A., & Furqan, H. (2013). Developing Islamic finance in the framework of maqasid al-shariah (understanding the ends (maqasid) and the means (wasa’il). International Journal of Islamic and Middle Eastern Finance and Management, 6(4), 278 – 289. Latief, H. (2010). Health provision for the poor, Islamic aid and the rise of charitable clinics in Indonesia. South East Asia Research, 18(3), 503-553. Lawrence, S. & Jordan, P. (2009). Testing an explicit and implicit measure of motivation. International Journal of Organizational Analysis, 17, (2), 103 – 120. Lee, S. (2007). Vroom’s expectancy theory and the public library customer motivation model. Library Review, 56(9), 788 – 796. Lessy, Z. (2009). Zakat (alms-giving) management in Indonesia: whose job should it be? La Riba, Jurnal Ekonomi Islam, 3(1), 106 – 119. Lessy, Z. (2013). Philanthropic zakat for empowering Indonesia’s poor: a qualitative study of recipient experiences at rumah zakat. A PhD thesis submitted to the Indiana University. Lewu, M. A. Y. (2008). A critical appraisal of poverty alleviation programs in Nigeria. In Babatolu, J. S., & Ikuejube, G. (Eds.). Perspectives on contemporary socio-political and environmental issues in Nigeria. Ondo: School of Arts and Social Sciences, Adeyemi College of Education. Lim, H. (2015). Zakat and social protection: the relationship between socio-religious CSOs and the government in Indonesia. Journal of Civil Society, 11(1), 79 – 99. Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. Newbury Park, CA: Sage publications. Lings, M. (1983). Muhammad: his life based on the earliest sources. London: George Allen & Unwin and Islamic texts society). Lorenz, C. (2013). Informal taxation systems-zakat and ushr in Pakistan as example for the relevance of parallel/semi-public dues. Munich RePEc Archive. Paper no 51138. Magda, I. A. M. (2015). Potential of zakat in eliminating riba and eradicating poverty in Muslim countries (case study: salary deduction scheme of Malaysia. International Journal of Islamic Management and Business, 1(1), 40 – 63. Mahmud, S. S. (2004). Islamism in West Africa: Nigeria. African Studies Review, 47(2), 83 – 96. Maidugu, A. A. (2003). Poverty alleviation through Islamic redistributive schemes: A case study of Zamfara Zakkah and Endowment Board. PhD thesis submitted to the department of economics, Usmanu Danfodio University, Sokoto. Mannan, M. A. (1970). Islamic economics: theory and practice (A comparative study). Lahore: SH. Shahzad Riaz. Mannan, M. A. (1985). Effects of zakah assessment and collection on the redistribution of income in contemporary Muslim countries. In I.A. Imtiazi, M. A. Mannan, M. A. Niaz & A. H. Deira (Eds.). (2000). Management of zakah in modern Muslim society (2nd Ed). Jeddah: Islamic Development Bank. 29 – 56. Marshall, C., & Rossman, G. B. (1989). Designing qualitative research. Newbury Park, California: Sage. Marshall, C., & Rossman, G. B. (2011). Designing qualitative research. Thousand Oaks, CA: Sage. Maslow, A. H. (1943). A Theory of Human Motivation. Psychological Review, 50(4), 370–96. Mason, J. (2006). Mixing methods in a qualitatively driven way. Qualitative Research, 6(1), 9 – 25. Mattson, I. (2003). Status-based definitions of need in early Islamic zakat and maintenance laws. In M. Bonner, M. Ener, & A. Singer (Eds.), Poverty and charity in Middle Eastern contexts (31-51). New York: State University of New York Press. Mattson, I. (2010). Zakat in America: The evolving role of Islamic charity in community cohesion. Indianapolis: The Centre on Philanthropy at Indiana University. Maududi, S. A. (1984). Economic system of Islam. (K. Ahmad ed.). Lahore, Pakistan: Islamic Publications Ltd. McGann, E. F., Sexton, D. & Chyun, D. A. (2008). Denial and compliance in adults with asthma. Clinical Nursing Research, 17(3), 151 – 170. Melnyk, B. M, & Fineout-Overholt, E. (2005). Evidence-based practice in nursing and healthcare. New York: Lippincott Williams and Wilkins. Merriam, S. B. (1988). Case study research in education: A qualitative approach. San Francisco: Jossey-Bass Publishers. Miller, J., & Maloney, C. (2013). Practitioner compliance with risk/needs assessment: A theoretical and empirical assessment. Clinical Justice and Behavior, 40(7), 716 – 736. Mills, J. (2014). Methodology & methods. In Mills, J., & Birks, M. (Eds.). Qualitative methods. London: Sage. Misturelli, F., & Heffernan, C. (2010). The concept of poverty: A synchronic perspective. Progress in Development Studies, 10(1), 35-58. Mohammad, F. (1991). Prospects of poverty eradication through existing zakat system in Pakistan. The Pakistan Development Review, 30(4), 1119-1129. Mohammad, S., Mohammad, A., Khan, A. & Hoque, N. (2011). Motivation as conceptualized in traditional and Islamic management. Humanomics, 27(2), 121 – 137. Mohammed, B. Y. (2011). Zakat expenditure, school enrolment, and economic growth in Malaysia. International Journal of Business and Social Science, 2(6), 175-181. Mohd, R. K., Rohani, M., Arifin, M. S., & Abdul Samad N. (2014). Do religious practices influence compliance behavior of business zakat among SMEs? Journal of Emerging Economies and Islamic Research, 2(2), 1 – 16. Mohdali, R. & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes. Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1), 71 – 91. Mohmad, Z. O. (2008). Determinants of zakat compliance intention among self-employed income earners in Kubang Pasu and Kota Star. MA project submitted to Universiti Utara Malaysia. Morgan, D. L. (1997). Focus groups as qualitative research (2nd Ed.). Thousand Oaks, CA: Sage. Muazzam, I. (2005). Religion and politics in Nigeria. In E. E. O. Alemika, & F. O. Okoye (Eds.). Human rights and shariah penal codes in northern Nigeria. Kaduna: Human Rights Monitor. Muhammad, A. A. (1993). Zakat and rural development in Malaysia. Kualar Lumpur: Berita Publishing. Muhammad, I. N. (2010). Scholars, merchants and civil society: Imperative for waqf-based participatory poverty alleviation initiatives in Kano, Nigeria. Humanomics, 26(2), 139 – 157. Muhammad, M., Ainulshikin, M., & Amir, S. (2006). Factors influencing individual participation in zakat contribution: Exploratory investigation. Seminar paper presented at the seminar for Islamic Banking and Finance, August 29-30, Faculty of Economics and Muamalat, KIUM. Muhammad, Q. I. (1988). Al siyaasah al-maaliyyah li Umar ibn Abdal Aziz. Cairo: Al-Hay’ah al-Misriyyah al-Aammah lilkitab. MUIS. (2012). Majlis Ugama Islam Singapura Annual Report. Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat payers’ trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4 – 25. Mustapha, A. B., & Said, R. (2015). Urban poverty, inequality and industry in Nigeria. International Journal of Development Issues, 14(3), 249 – 263, Nadzri, F. A. A., Abdrahman, R., & Omar, N. (2012). Zakat and poverty alleviation: roles of zakat institutions in Malaysia. International Journal of Arts and Commerce, 1(7), 61 – 72. Nanji, A. A. (1985). Ethics and taxation: The perspective of Islamic tradition. The Journal of Religious Ethics, 13(1), 161 – 178. Nasr, S. V. R. (2000). The rise of sunni militancy in Pakistan: The changing role of Islamism and the ulama in society and politics. Modern Asian studies, 34(1), 139 – 180. Nasseiri, T. (1989). Islam and eradication of poverty: an ethical dimension of development with special reference to Malaysia’s five year plans. A PhD thesis submitted to Temple University. Ncube, M., Brixiova, Z., & Bicaba, Z. (2014). Can dreams come true? Eliminating extreme poverty in Africa by 2030. Institute for the Study of Labour, Discussion Paper No 8120. Neuman, W. L. (2009). Understanding research. United States of America: Pearson. Neuman, W. L., & Kreuger, L. W. (2003). Social work research methods:Qualitative and quantitative applications. Boston: Pearson Education. News 24 Nigeria. 2016, march 4. $20bn idle in Nigerians’ domiciliary accounts. Retrieved from: http://www.airiters.com/?p=454070 Nigerian Bureau of Statistics. (2012). Annual abstract of statistics. Federal Republic of Nigeria. Retrieved from: www.nigerianstat.gov.ng Nik Mustapha, N. H. (1989). Zakat in Malaysia-present and future status. Journal of Islamic Economics, 1(1), 47 – 75. Nnamdi, A. C., Aminu, U., & Emeka, M. M. (2013). Review of poverty reduction policies in Nigeria: Myth and reality. International journal of EconomicsCcommerce and Management, 1 (2), 1–16. Norazlina, A., & Abdul Rahim, A. (2012). Efficiency of zakat institutions in Malaysia: an application of data envelopment analysis. Journal of Economic Cooperation and Development, 33(1), 95 – 112. NRN (Nigeria Research Network). (2013). Existing Knowledge on Islam in Northern Nigerian Universities: Annotated Bibliography and Trend Analysis of Existing Knowledge in Universities in Norther Nigeria On Islam and Development, Islamic Knowledge, And The Islamization of Knowledge. University of Oxford: Oxford Department of International Development, Queen Elizabeth House. Ntunde, F. O. & Oteh, C. O. (2011). Taking stock of poverty reduction efforts in Nigeria. Canadian Social Science, 7(6), 96 – 102. Nur Barizah, A. (2007). A zakat accounting standard (ZAS) for Malaysian companies. The American Journal of Islamic Social Sciences, 24(4), 74 – 92. Nur Barizah, A., & AbdulRahim, A. (2007). A comparative study of zakah and modern taxation. In Alvi, S., & Al-Roubaie, A. (Eds.). (2014). Islamic Economics III. New York: Routledge. Nur Barizah, A., & Hafiz, M. A. (2010). Motivations of paying zakat on income: Evidence from Malaysia. International Journal of Economics and Finance, 2 (3),76 – 84. Nur Farhana, M. Y., & Mohd, S. H. (2016). The muzakki’s compliance to pay income zakat at the Kelantan Islamic and Malay Customs Council (MAIK): An analysis of the influencing factors. Sains Humanika 8, 3(2), 93 – 99. Nurul Husna, H., Hazlina, H., Nur Syuhada, J., & Rashidah A. (2010). Zakat for asnafs’ business by Lembaga Zakat Selangor. Malaysian Accounting Review, Special Issue, 9(2), 123 – 138. Nurzaman, M. S. (2011). Zakat and human development: An empirical analysis on poverty alleviation in Jakarta, Indonesia. Paper at the 8th international conference on Islamic economics and finance held in Doha, Qatar, 19-21 Dec. Obadan, M. I. (2001). Poverty reduction in Nigeria: The way forward. CBN Economic and Financial Review, 39(4), 159 – 188. Obaidullah, M. (2016). Revisiting estimation methods of business zakat and related tax incentives. Journal of Islamic Accounting and Business Research, 7(4),349 – 364. Odumosu, O, Robert, F. N., & Jegede, A. S. (1996). Regional differential and implementation of the national policy on population: Pilot study of Borno and Oyo States of Nigeria. In A.O. Philips & D.O. Ajakaiye (Eds.). Population environment interactions in Nigeria: NISER studies in sustainable development in Nigeria, 7-42. Ibadan: Nigerian Institute of social and Economic Research. Ogwumike, F. O. (2002). An appraisal of poverty reduction strategies in Nigeria. CBN Economic & Financial Review, 39(4), 1 – 17. Oladeji, S. I., & Abiola, A. G. (1998). Poverty alleviation with Economic growth strategy: prospects and challenges in contemporary Nigeria. Nigerian Journal of Economics and Social Studies, 40(1). Olanrewaju, S. Q. (2014). Administration of Islamic law within a modern constitutional framework: Problem and prospects of shari’a in secular Nigeria. Project submitted to the faculty of law, University of Lagos, Nigeria. Olarinmoye, O. O. (2012). Faith-based organisations and development: prospects and constraints. Transformation, 29(1), 1 – 14. Ololade, A. B., Johari, F., & AbdWahab, K. (n.d). Zakat and poverty alleviation: Al-Hayat relief foundation contributions in Ogun state, Nigeria: an overview. Retrieved from https://www.academia.edu/6825696 Omotola, J. S. (2008). Combating poverty for sustainable human development in Nigeria: The continuing struggle. Journal of Poverty, 12(4), 496 – 517. Onakoya, A. B., & Onakoya, A. O. (2013). Islamic microfinance as a poverty alleviation tool: Expectation from Ogun State, Nigeria. Scholarly Journal of Business Administration, 3(2), 36 – 43. Onwuegbuzie, A. J., Dickinson, W. B., Leech, N. L., & Zoran, A. G. (2009). A qualitative framework for collecting and analysing data in focus group research. International Journal of Qualitative Methods, 8(3), 1 – 21. Oshewolo, S. (2010). Galloping poverty in Nigeria: an appraisal of government’s interventionist policies. Journal of Sustainable Development in Africa, 12 (6), 264 – 274. Ostien, P. (Ed.) (2007). Shariah implementation in northern Nigeria 1999-2006: A sourcebook. Ibadan: Spectrum Books. Ostien, P. (2012). A survey of the Muslims of Nigeria’s north central geo-political zone. NRN Working Paper no. 1: University of Oxford. Ostien, P., & Dekker, A. (2010). Sharia and national law in Nigeria. In J.M Otto (ed.) Sharia incorporated: A comparative overview of the legal systems of twelve Muslim countries in past and present. Leiden: Leiden University Press. Oyegabade, H. (2016). Zakat and Sadaqat Foundation disburse N12million to needy. Daily Trust, Nov 23, 2016. Oyeranti, O., & Olayiwola, K. (2005). Policies and programs for poverty reduction in rural Nigeria. An interim report submitted to the African Economic Research Consortium (AERC), Nairobi. Padgett, D. K. (2008). Qualitative methods in social work research. Los Angeles, CA: Sage. Pantazis, C., Gordon, D., & Levitas, R. (2006). Poverty and social exclusion in Britain. Bristol: The Policy Press. Patmawati, I. (2006). Economic role of zakat in reducing income inequality and poverty in Selangor. PhD thesis submitted to Universiti Putra, Malaysia Patmawati, I., & Ruziah, G. (2014). Zakah as an Islamic micro-financing mechanism to productive zakah recipients. Asian Economic and Financial Review, 4(1), 117-125. Pepinsky, T. B. & Welbourne, B. C. (2011). Piety and redistributive preferences in the Muslim world. Political Research Quarterly, 64(3), 491 – 505. Poggenpoel, M., & Mybury, S. (2003). The researcher as research instrument in educational research: A possible threat to trustworthiness? Education, 124(2), 21 – 32, Prorokowski, L., & Prorokowski, H. (2014). Organisation of compliance across financial institution. Journal of Investment Compliance, 5(1), 65 – 76. Raatzsch, R. (2014). On the very notion of compliance with some help from William James. Journal of Management Development, 34(1), 76 – 89. Raedah, S., Normala, A., & Marziana, M. (2011). A study on zakah of employment income: Factors that influence academics’ intention to pay zakah. Paper presented at the 2nd International Conference on Business and Economic Research. Rahim, S. & Kaswadi, H. (2014). An economic research on zakat compliance among Muslim staff in Unimas. In proceeding of the international conference on masjid, zakat and waqf, Kuala Lumpur, Malaysia. Rahim, M. & Al-Buraey, M. (1992). An Islamic perspective of organizational controls and performance evaluation. The American Journal of Islamic Social Science, 9(4), 499 – 514. Raimi, L. (2015). Waqf and zakah as social safety-nets for poverty reduction in Nigeria. WIFE UiTM Occasional papers, 2nd ed. Raimi, L., Bello, M.A., & Mobolaji, H. (2010). Faith-based model as a policy response to the actualisation of the millennium development goals in Nigeria. Humanomics, 26(2), 124 – 138. Raimi, L., Patel, A., & Adelopo, I. (2014). Corporate social responsibility, waqf system and zakat system as faith-based model for poverty reduction. World Journal of Entrepreneurship, Management and Sustainable Development, 10(3), 228 – 242. Ram, A. S., & Roszaini, H. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182 – 193. Raquib, A. (2011). Islamic banking & zakat- An alternative approach to poverty reduction in Bangladesh. Journal of Islamic Economics, Banking and Finance, 7(2), 11 – 26. Rashidah, A. & Rohila, A. (2003). Assessing business zakat at Pusat Zakat Selangor: Between theory and Practice. Journal of Financial Reporting and Accounting, 1(1), 33 – 48. Richards, L., & Morse, J. M. (2013). Readme first for a user’s guide to qualitative methods (3rd Ed.). Thousand Oaks, CA: Sage. Robinson, G. & McNeil, F. (2008). Exploring the dynamics of compliance with community penalties. Theoretical Criminology, 12(4), 431 – 449. Rose, A. (2010). Zakat management in Brunei Darussalam: A case study. In the proceedings of the seventh international conference- The Tawhidi epistemology: zakat and waqf economy, Bangi. 375 – 407. Ryan, R. M. & Deci, E. L. (2000). Intrinsic and extrinsic motivations: classic definitions and new direction. Contemporary Educational Psychology,25, 54-64. Saabiq, S. (1991). Fiqh-us-sunnah (vol 3). Sadeq, A. A. (2002). A survey of the institution of zakah: issues, theories and administration. Jeddah: Islamic Research and Training Institute. Sadeq, A. H. M. (1996). Ethico-economic institution of zakah: An instrument of self-reliance and sustainable grass root development. Humanomics,12(2), 52- Sahadat, J. (1997). Islamic education: A challenge to conscience. The American Journal of Islamic sciences, 14(4), 19 – 34. Sahih Al-Bukhari (1997) (M.M Khan, Trans.). The translation of the meanings of Sahih Al-Bukhari: Arabic-English. Riyadh-Saudi Arabia: Darussalam Publishers and Distributors. Saidurrahman (2013). The politics of zakat management in Indonesia: The tension between BAZ and LAZ. Journal of Indonesian Islam (7),2, 366 – 382. Salim, A. (2006). The influential legacy of Dutch Islamic policy on the formation of zakat (alms) law in modern Indonesia. Pacific Rim Law & Policy Journal, 15(3), 683 – 701, Salim, D. (2014). The politics of piety in Indonesian democracy: A study on implementation of zakat in West Sumatra. International Indonesia Forum, 2014, Working Paper series 6. Samad, A., & Glenn, L. M. (2010). Development of zakah and zakah coverage in monotheistic faith. International Journal of social Economics, 37(4), 302-315. Sanep, A. & Nor Ghani, M. N. (2011). Tax-based modelling of zakat compliance. Jurnal Ekonomi Malaysia, 45,101 – 108. Sani, A. M., & Ram, A. S. (2016). The impact of public governance quality, accountability and effectiveness on intention to pay zakat: Moderating effect of trust on zakat institution. International Journal of Management Research & Review, 6(1), 1 – 8 Sanneh, L. (2003). Shari’ah sanctions as secular grace? A Nigerian Islamic debate and an intellectual response. Transformation, 20(4). 232 – 244. Sari, M. D., Bahari, Z., & Hamat, Z. (2013). Review on Indonesian zakah management and obstacles. Social Sciences, 2(2),76 – 89. Sarwar, H. G. (2010). Life of Prophet Muhammad. Penang: Straits G. T. (Heritage Series) Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for business students, 5th ed. FT Essex: Prentice Hall. Sekeran, U. (2003). Research methods for business. A skill building approach. (4th Ed.). U.S.A: John Wiley & Sons. Singapore Department of Statistics. (2011). Census of population 2010: Statistical release 1: Demographic characteristics, education, language and religion. Shahatah, S. I. (1985). Limitations on the use of zakah funds in financing the socio-economic infrastructure of society. In (I.A. Imtiazi, M.A. Mannan, M.A. Niaz and A.H Deria (Eds.) (2000). Management of zakah in modern Muslim society. Jeddah: Islamic Development Bank, 57 – 73. Shanks, N. H. (2007). Management and motivation. Jones and Bartlett publishers. Shenton, A. K. (2004). Strategies for ensuring trustworthiness in qualitative research projects. Education for Information, 22, 63–75. Shirazi, N. S. (1995). The impact of zakat and ushr: Some empirical findings for Pakistan. In M.H. Sahibzadah (ed.). Poverty Alleviation in Pakistan. Shirazi, N. S. (1996a). System of zakat in Pakistan: An appraisal. Islamabad: Islamabad International University. Shirazi, N. S. (1996b). Targeting, coverage and distribution of zakat to households’ income: The case of Pakistan. Journal of Economic Cooperation among Islamic Countries, 17(3-4) 165 – 186. Shirazi, N. S. (2014). Integrating zakat and waqf into the poverty reduction strategy of the IDB member countries. Islamic Economic Studies, 22(1), 79 – 108. Shirazi, N. S., & Amin, M. F. (2009). Poverty elimination through potential zakat collection in the OIC member countries: Revisited. The Pakistan Development Review, 4(2), 739-754. Shovel, M. (2007). Macmillan English dictionary for advanced learners: special edition for UUM (2nd Ed). Oxford: Macmillan Publishers Limited. Siddiqi, M. A. S. (1983). Early development of zakat law and ijtihad. Karachi: Islamic Research Academy. Siddiqi, N. (1996). Role of the state in the economy: An Islamic perspective. Leicester, UK: The Islamic Foundation. Siddiqui, A. (1999). The life of Muhammad. Kuala Lumpur: Islamic Book Trust. Sirageldin, I. (2000). Elimination of poverty: Challenges and Islamic strategies. Islamic Economic Studies, 8(1), 1 – 16. Singer, A. (2009). Charity in Islamic societies. Cambridge: Cambridge University Press. Singer, A. (2013). Giving practices in Islamic societies. Social Research, 80(2), 341 – 358. Smith, J., & Noble, H. (2015). Issues of validity and reliability in qualitative research. Evid Based Nurs, 18(2), 34 – 36. Smither, J. W., & Walker, A. G. (2015). The relationship between core self- evaluations, views of God and intrinsic/extrinsic religious motivation. Psychological Reports: Sociocultural Issues in Psychology, 116(2), 647 – 647. Sobana, D. H., Husaeni, U. A., Jamil, I., & Saepudin, D. (2016). The variables that affect compliance of muslim merchants for zakat maal in the district of Cianjur. International Journal of Zakat, 1 (1), 78 – 87. Sonn, T. (2004). A brief history of Islam. USA: Blackwell Publishing. Sonn, T. (2010). A brief history of Islam. USA: Wiley- Blackwell. Stack, S. & Kposowa, A. (2006). The effect of religiosity on tax fraud acceptability: A cross-national analysis. Journal for Scientific Study of Religion, 45(3), 325 – 351. Staunton, L., Gellert, P., Knittle, K., & Sniehotta, P.F. (2014). Perceived control and intrinsic vs extrinsic motivation for oral self-care: a full factional experimental test of theory-based persuasive messages. The society of behavioral medicine, 49, 258–268. Stewart, A. (2014). Case study. In Mills, J., & Birks, M. (eds.). Qualitative methods. London: Sage. Stewart, P. J. (2008). Unfolding Islam. UK: Garnet Publishing Limited. Shubayr, M. U. (2000) ‘Istithmar Amwal al-zakat ru’ya fiqhiyya mu’asira. In (M. al-Asyqar et. al., Eds.) Abhath Fiqhiyya Fi Qadaya Al-Zakat Al-Mu’asira, v2. Amman: Dar al Nafa’is, 501-542. Suhaib, A. (2009). Contribution of zakat in the social development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313-334. Suleiman, M. N., & Karim, M. A. (2015). Cycle of bad governance and corruption: The rise of Boko Haram in Nigeria. Sage Open (January-March), 1–11. Sutinen, J. G. (1999). A socio-economic theory of regulatory compliance. International Journal of Social Economics, 26,174 – 193. Tajuddin, S. T., Azman, S. A., & Shamsuddin. (2015). Compliance behavior of zakat on income among Muslim youth in Klang Valley. In proceeding of the international conference on social research. Kuala Lumpur, Malaysia. Tedham, A. (2012). Charitable giving, fundraising, and faith-based organizations: Islamic Relief Worldwide and Vision International- A comparison. In J. Eisenberg (Ed.). Working Papers in International History, Graduate Institute of International and Development Studies. Teo, T. S. H., Lim, V. K. G., & Lai, R. Y. C. (1999). Intrinsic and extrinsic motivation in internet usage. The International Journal of Management Science, 27, 25 – 37. Theodossiou, T. (2015). Zakat: A tool for poverty alleviation. Poverty,423 Toor, I. A., & Nasar, A. (2001). Zakat as a social safety net: Exploring the impact. Interim Poverty Reduction Strategy Paper: Government of Pakistan. Torgler, B. (2003). To evade taxes or not to evade: that is the question. Journal of Socio-Economics, 32(3), 283 – 302. Torgler, B. (2004). Tax morale in Asian countries. Journal of Asian Economics, 15(2), 237 – 266. Torgler, B. (2006). The importance of faith: tax morale and religiosity. Journal of Economic Behavior & Organization, 66(1), 81 – 109. Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham: Edward Elgar. Torgler, B. (2012). Attitudes toward paying taxes in the USA: An empirical analysis the ethics of tax evasion. In R.W.W. McGee, (Ed). The Ethics of Tax Evasion: Perspectives in Theory and Practice. New York, NY: Springer 269 – 283. Torgler, B. and Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, (88)2, 443 – 470. Torgler, B., Demir, I. C., Macintyre, A. and Schaffner, M. (2008). Causes and consequences of tax morale: An empirical investigation. Economic Analysis and Policy, (38)2, 313-339 Townsend, P. (1979). Poverty in the United Kingdom: A survey of household united resources and standards of living. Hammondsworth: Penguin Books. Townsend, P. (2006). What is poverty? A historical perspective. In D. Ehrenpreis (Ed.) Poverty in focus. Brazil: UNDP International Poverty Centre. Ugoh, S. C. & Ukpere, W. I. (2009). Appraising the trend of policy on poverty alleviation programs in Nigeria with emphasis on a National Poverty Eradication Program (NAPEP). African Journal of Business Management, 3(12), 847–854. Ujah, E. (2016, June 2). 2% of Nigerians own 90% bank deposit- NDIC. Vanguard News. Retrieved from: http://www.Vanguardngr.com/2016/06/2-nigerians-90-bank-deposits-ndic/ Ukpere, W. I., & Slabbert, A. D. (2009). A relationship between globalisation, unemployment, inequality and poverty. International Journal of Social Economics, 36(1/2), 37 – 46. Umukoro, N. (2013). Poverty and social protection in Nigeria. Journal of Developing Societies, 29(3), 305–322. United Nations Development Program (2015). Human development report. Retrieved from http://hdr.undp.org/en/content/income-gini-coefficient Usher, D. (1992). The welfare economics of markets, voting and predation. Manchester, UK: Manchester University Press. Vroom, V. H. (1964). Work and motivation. New York NY: Wiley. Wakili, H. (2009). Islam and the political arena in Nigeria: the ulama and the 2007 elections. Institute for the Study of Islamic Thought in Africa (ISITA), Working Paper No 09-004. Wali, H. N. (2013). Utilization of zakat and Islamic endowment funds for poverty reduction: A case study of Zakat and Hubshi commission, Kano State Nigeria. Journal of Economics and Sustainable Development, 4(18), 141 – 148. Wan Marhaini, W. A., & Shamsiah, M. (2012). Classical jurists’ view on the allocation of zakat: Is zakat investment allowed? Middle-East Journal of Scientific Research, 12(2), 195–203. Washington, I. (1849). Mahomet and his successors. London: The Cooperative Publication Society. Watt, W. M. (1956). Muhammad at Medina. London: Oxford University Press. Watt, W. M. (1961). Muhammad: Prophet and statesman. London: Oxford University Press. Welch, M .R., Tittle, C. R. & Petee, T. A. (1991). Religion and deviance among adult Catholics: A test of the ‘Moral Communities’ hypothesis. Journal for the Scientific Study of Religion (30)2, 159 – 172. Welch, M. R., Xu, Y., Bjarnason, T., Petee, T., O’Donnell, P. and Magro, P. (2005). But everybody does it: The effects of perceptions, moral pressures, and informal sanctions on tax cheating. Sociological Spectrum, (25)1, 21–52. Wheeler, R., & Sanfilippo, M. (2011). Successes in social protection: What lessons can be learned? Canadian Journal of Development Studies, 32(4), 439 – 453 Wildavsky, A. B. (1986). Budgeting: A comparative theory of budgetary process, (2nd ed.). New Brunswick, USA: transaction publishers. Woods, P. (2006). Successful writing for qualitative researchers (2nd ed.). Abingdon: Routledge. World Bank. (1994). Nigeria structural adjustment program: Policies, implementation, and impact. Western Africa Department: Country Operations Division. World Bank. (2000). Comprehensive development framework. Washington, DC: The World Bank Group. World Bank. (2008). Malaysia and knowledge economy: Building a world-class higher education system. Wulandari, P., & Kassim, S. (2016). Issues and challenges in financing the poor: Case of baitul maal wa tamwil in Indonesia. International Journal of Bank Marketing, 34(2), 216 – 234. World Bank. (2013). The world bank group goals: End extreme poverty and promote shared prosperity. Washington DC: World Bank. Yilmaz, I. (2005). State, law, civil society and Islam in contemporary Turkey. The Muslim World, 95, 385 – 411. Yin, R. K. (2011). Qualitative research from start to finish. New York: The Guildford Press. Young, A., Lei, L., Wong, B., & Kwok, B. (2016). Individual tax compliance in china: A review. International Journal of Law and Management, 58(5), 562–574. Yusoff, M. B., & Sorfina, D. (2012). Zakat distribution and growth in the Federal Territory of Malaysia. Journal of Economics and Behavioral Studies, 4(8), 449–456. Yusuf S. M. (1990). The consumption and distribution of wealth. Economic justice in Islam. Islamabad: Dawah Academy 55–70. Zainol, B., & Kamil, M. I. (2007). A confirmatory analysis of zakah compliance behavior intention on employment income. Malaysian Management Journal, 11(1&2), 103–114. Zainol, B., Kamil, M. I. & Faridahwati, M. S. (2009). Predicting compliance intention on zakah on employment income in Malaysia: an application of reasoned action theory. Jurnal Pengurusan, 28, 85-102. Zainol, B., Mohd, Z.O., & Farah Mastura, N. A. (2013). Zakat compliance intention behavior on savings among Universiti Utara Malaysia’s staff. In proceeding of the International Conference on Social Science Research. Penang, Malaysia. ZFA. (2007). The Zakat Foundation of America