Corporate Responsibility And Motivating Corporate Zakat Payment

  • Siti Maziah Ab Rahman
  • Mariam Setapa UiTM KELANTAN
  • Iman Nur Amirah Rusli
  • Muhsin Nor Paizin
  • Mohd Hafeez Al-Amin Abdul Wahab

Abstract

Zakat is one of the five pillars of the Islamic faith, which is an obligatory form of "charity", and every Muslim is expected to contribute. The use of zakat is not only to purify property but to purify the hearts of zakat payers from selfishness and wealth greed. Although it is part of Muslims obligation to pay zakat, the amount collected recorded is still lower and not optimal. The issue on zakat business payment is not often debated particularly on how to increase the number of business zakat payer. This is because zakat on wealth is more than total zakat on the business. Malaysian zakat institution still faces several obstacles to increase the collection of business zakat. Most of the previous studies on this issue they do not explain more detail about the factor of knowledge of payers on business zakat payment and also the role of zakat institution. Hence, the purpose of this research is to identify corporate responsibility and motivating corporate zakat payment. This research also used the Resource-Based View (RBV) Theory. For this study, data were collected using in-depth interviews as a method of collecting data which is a qualitative method. The reason influenced corporate responsibility and motivating corporate zakat payment are "level of knowledge", and "leadership of zakat institution". The case study is using Hotel Perdana Kota Bharu.

Published
2021-10-31
How to Cite
AB RAHMAN, Siti Maziah et al. Corporate Responsibility And Motivating Corporate Zakat Payment. ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL, [S.l.], v. 7, n. 2, p. 123-137, oct. 2021. ISSN 2462-1838. Available at: <https://myjms.mohe.gov.my/index.php/ABRIJ/article/view/12070>. Date accessed: 02 dec. 2022. doi: https://doi.org/10.24191/abrij.v7i2.12070.
Section
Articles