Issues and challenges zakat on business: case study on Majlis Agama Islam Johor (MAINJ) / Nurufatinah Umar

Zakat acts as a mean of cleaning dirt and sin as well as to eradicate poverty among Muslims. In reality, Muslims only concern on fulfilling the obligation of Zakat Fitr but not aware on the obligation of other types of zakat such as zakat on business. Previous studies show the collection of zakat for individual income is greater than zakat for business income. This study attempts to look several issues and challenges of zakat on business. In this research, data collection will be conducted through secondary sources and in order to strengthen the information collected, interview on selected respondent from Pusat Zakat Johor will be performed. From analysis, this study reveals that law enforcement, requirement of qualified company that need to pay zakat, and low level of awareness to pay zakat variables have positive and significant effect on the fulfillment of zakat on business. The fulfillment of zakat on business can promote social justice and fulfill its social accountability to Allah.