Length of business operation and its relationship with compliance behaviour of business zakat among owners of SMEs / Mohd Rahim Khamis ... [et al.]

Khamis, Mohd Rahim and Kamarudin, Mohd Faizal and Hashim, Maryam Jameelah and Muhamad Arifin, Nur Afizah (2018) Length of business operation and its relationship with compliance behaviour of business zakat among owners of SMEs / Mohd Rahim Khamis ... [et al.]. Journal of Emerging Economies & Islamic Research, 6 (3). pp. 1-14. ISSN 2289-2559

Official URL: http://www.jeeir.com/v2/

Abstract

Length of business operation and its relationship with zakat compliance behaviour are hardly found in the literature. This is because many studies mainly discussed zakat on income compared zakat on business. Thus, this paper aims to identify the relationship between the length of business operation and compliance behaviour of business zakat among owners of SMEs through the new application namely Rasch Measurement Model. 276 questionnaires managed to be collected from SMEs and only 253 respondents fit with the Rasch Measurement Model. The statistical indicators such as Person Item Distribution Map revealed that among 253 respondents, 41.1 percent denoting the group that complies with paying business zakat and 58.9 percent denoting the group that does not comply with paying business zakat. Interestingly, this shows the length of business operation can be said as not influenced at all in compliance behaviour of business zakat among owners of SMEs. The implication of this paper provides evidence of the usefulness of Rasch Measurement Model in identifying the relationship between the length of business operation and compliance behaviour of zakat on business that has not been explored yet by other studies.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Khamis, Mohd RahimUNSPECIFIED
Kamarudin, Mohd FaizalUNSPECIFIED
Hashim, Maryam JameelahUNSPECIFIED
Muhamad Arifin, Nur AfizahUNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > The practice of Islam
B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > Alms (Zakat)
B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > Alms (Zakat) > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Business and Management
Journal or Publication Title: Journal of Emerging Economies & Islamic Research
Journal: UiTM Journal > Journal of Emerging Economies and Islamic Research
ISSN: 2289-2559
Volume: 6
Number: 3
Page Range: pp. 1-14
Official URL: http://www.jeeir.com/v2/
Item ID: 29340
Uncontrolled Keywords: Rasch Measurement Model, Zakat on Business, Compliance Behaviour, Length of Business Operation
URI: http://ir.uitm.edu.my/id/eprint/29340

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