Optimizing Zakat Collection in the Digital Era: Muzakki's perception
| Autor: | Dhimas Mukhlas Al Ghifari, Sugiyarti Fatma Laela, Muhammad Syafii Antonio |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
business.industry
Tax deduction media_common.quotation_subject zakah management zakah collection taxable income deduction transparency social media digital era Socialization Theory of planned behavior Context (language use) Accounting General Medicine lcsh:HF5601-5689 lcsh:Accounting. Bookkeeping Perception Transparency (graphic) Quality (business) Social media business media_common |
| Zdroj: | Jurnal Dinamika Akuntansi dan Bisnis, Vol 7, Iss 2, Pp 235-254 (2020) |
| ISSN: | 2528-1143 2355-9462 |
| Popis: | This study aims to examine determinants of zakat payers’ (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were randomly selected from muzakki who paid their zakat on profession/income through ZMOs in Indonesia resulting in 100 respondents. Using Structural Equation Modelling (SEM) method, this study found that transparency of zakat management, ZMO promotions using public figures, and supporting regulation which imposes zakat as a tax deductible expense have significant impact on muzakki's interest to pay zakat through ZMO. Meanwhile improvement of digital services and socialization of zakat through social media do not have significant effect on muzakki's interest. However, using sub-sample who are active users of social media, this study discovered a negative effect of social media usage on muzakki’s interest. This finding reinforces the suitability of Theory of Planned Behavior (TPB) in the context of muzakki's behavior to pay zakat which is influenced by the quality of ZMO services. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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