How Governance Practices Influence Mandatory Zakāh Payment in Saudi Arabia

Q3 Economics, Econometrics and Finance

Journal of King Abdulaziz University, Islamic Economics Pub Date : 2021-01-01 DOI:10.4197/islec.34-1.1

Abdulsalam Ahmed Sawmar Abdulsalam Ahmed Sawmar

引用次数: 5

Abstract

The purpose of this study is to investigate the influence of governance practices of the formal zakāh authority in Saudi Arabia, the GAZT (General Authority of Zakat and Tax), on zakāh payment compliance. It employs a quantitative approach using a questionnaire survey of actual zakāh payers in Saudi Arabia. The analysis of one hundred and twenty-five usable questionnaires collected through random sampling from al-Madinah region was done using the PLS (Partial Least Squares) - SEM (Structural Equation Models) technique.

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治理实践如何影响沙特阿拉伯的强制性Zakāh支付

本研究的目的是调查沙特阿拉伯官方zakāh权威机构GAZT(天课和税务总局)的治理实践对zakāh支付合规的影响。它采用定量方法，对沙特阿拉伯的zakāh实际纳税人进行问卷调查。通过对麦地那地区随机抽样收集的125份可用问卷进行分析，使用PLS(偏最小二乘法)- SEM(结构方程模型)技术。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of King Abdulaziz University, Islamic Economics Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The aims and scope of the journal include: -To develop the emerging paradigm of Islamic economics on scientific lines through publishing original works in this field that pass its peer review process. -To promote dialogue and discussion on current issues in the fields of Islamic economics and finance among the international community of scholars. -To encourage empirical research on Islamic finance, takaful, zakah, awqaf and other Islamic institutions including case studies from Muslim economies. -Contemporary global economic issues viewed from an Islamic perspective. To publish book reviews of important works published in the field, including books in conventional economics, business and finance having some connection with Islamic economics and/or finance.