How Governance Practices Influence Mandatory Zakāh Payment in Saudi Arabia

Sawmar, Abdulsalam Ahmed

doi:10.4197/islec.34-1.1

Cited by 4 publications

(5 citation statements)

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“…In another country like Thailand, the responsibility of collection and distribution of zakat at the community, provincial, regional and national levels with integrity, transparency and good governance was needed in Thai's Islamic Social Financial Institutions (Boonyamanond and Chaiwat, 2020). In line with that, Saudi Arabia's case demonstrated that a relationship between the perceived governance of the zakat authority and zakat payment compliance was also mediated by trust (Sawmar and Mohammed, 2021). In Malaysia, waqf governance has been implemented by awqaf institutions but still needs improvement (Awaludin et al, 2018).…”

Section: Analysis Of Content and Future Research Directionsmentioning

confidence: 88%

Governance of Islamic social finance: learnings from existing literature

Napitupulu,

Sukmana,

Rusydiana

2024

IMEFM

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Purpose This study aims to conduct a comprehensive analysis of the existing literature pertaining to the governance of Islamic social finances (ISF). The primary aim is to identify and highlight global research patterns and deliver noteworthy insights that can be gleaned by ISF institutions worldwide. Design/methodology/approach This study uses a hybrid approach, incorporating both bibliometric and content analysis methodologies. The authors curated a data set comprising 73 scholarly documents (articles) obtained from the Scopus database, covering the period from 2010 to 2023. The data collection process was conducted in March 2023. VOSviewer and content analysis were used to analyze the collected data. Findings The authors unveiled six distinct categories derived from the available literature on governance in ISF. These categories encompassed accountability, governance practice, performance, efficiency, Islamic accounting and governance awareness. Extensive deliberations have taken place regarding these six categories to enhance their prominence among ISF institutions. Furthermore, the findings of this study provided valuable directions for future research in this domain. Research limitations/implications The use of English articles obtained from the Scopus database in this study ensured that the selected papers were of a significant standard of excellence within the specific realm of knowledge under examination. Practical implications Enhancing governance practice within ISF institutions could enhance their overall performance, thereby playing a crucial role in optimizing their contributions to societal and economic contexts. Social implications This endeavor served as a means to enlighten numerous stakeholders regarding social finance institutions, fostering an environment of informed decision-making and effective governance that aligns with the principles of Islamic economics. Originality/value This study represents a pioneering bibliometric publication on the governance of ISF, providing academics with a robust basis for comprehending the evolving landscape of literature within this specific area of research.

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Section: Analysis Of Content and Future Research Directionsmentioning

confidence: 88%

Governance of Islamic social finance: learnings from existing literature

Napitupulu,

Sukmana,

Rusydiana

2024

IMEFM

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“…The assessment of procedural justice is more strongly associated with attitudes toward political institutions and the political system as a whole than toward the procedures and the decisions the authorities make. In our opinion, this happens because the evaluation of political procedures and decisions depends on two factors: an assessment of the justice and positivity of the result, examples of the latter including the perceived effectiveness of the program or the bonuses that the citizen received from its implementation (e.g., Levi & Sacks, 2009; Sawmar & Mohammed, 2021; Van der Toorn et al., 2011; Zhong, 2020).…”

Section: Discussionmentioning

confidence: 99%

“…Third, we coded the type of situation: real versus hypothetical (Research Question 3). In a real situation, the respondents were asked about an experience of a real interaction with bodies and individuals such as government authorities and agencies (e.g., Azmi et al., 2016; Sawmar & Mohammed, 2021). In a hypothetical situation, the description of a fictitious event was formulated for and presented to the respondents.…”

Section: Methodsmentioning

confidence: 99%

“…It can be assumed that, compared with students, adults have more often encountered representatives of state authority and have a more diverse experience interacting with them. Therefore, we compared how procedural justice is related to political attitudes in student and adult samples. Research Question 2: Furthermore, research on procedural justice in the political sphere occurs in both democratic (e.g., Miles, 2014; Ohtomo et al., 2021; Rasinski, 1984; See, 2009; Tyler & Caine, 1981) and authoritarian (e.g., Sawmar & Mohammed, 2021; Wu & Wu, 2015; Zhong, 2020) states. The political institutions of democratic countries act according to the norms of procedural justice, while the political institutions of authoritarian countries partially or completely violate these norms.…”

Section: Introductionmentioning

confidence: 99%

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The relationship between political procedural justice and attitudes toward the political system: A meta‐analysis

Gulevich,

Borovikova,

Rodionova

2023

Political Psychology

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A positive relationship between assessments of procedural justice and attitudes toward the political system has been identified in many studies of various countries. To quantify this relationship, a meta‐analysis was conducted on 69 samples from 50,814 respondents, reported in 37 manuscripts between 1981 and 2021. We found positive correlations between assessments of procedural justice and attitudes toward politicians, political institutions, and the political system in people of different ages and in countries with different political regimes. These positive correlations exist in real and hypothetical situations with various levels of authority. However, two factors moderated the association between the assessment of procedural justice and political attitudes. First, procedural justice as a set of norms is more strongly related to attitudes toward the system than procedural justice as a generalized assessment is. Second, the assessment of procedural justice is more strongly associated with attitudes toward political institutions and the system than attitudes toward the procedures and decisions. Moreover, the percentage of heterogeneity in the obtained models is fairly high; categorical moderators explain 43% of the variance of the effects obtained. The results should therefore be interpreted with consideration of this substantial heterogeneity in the correlations' sizes.

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“…Tax and zakat are two distinct concepts, but both involve the payment of money to support the government and society. Muslim communities in Indonesia have an obligation to pay zakat, and also have an obligation to pay taxes (Panji Lestari et al, 2022;Saptono et al, 2023;Sawmar & Mohammed, 2021). Both of these are obligations that must be fulfilled by individual Muslims as citizens in Indonesia (Thamrin et al, 2023).…”

Section: Introductionmentioning

confidence: 99%

Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income

Handayani,

Ananto,

Qodri

2023

esber

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There are still many people who do not know the role and position of zakat in income tax, that zakat can actually reduce taxable income provided that payments are made to zakat recipient institutions that have been determined and authorized by the government as stipulated in Government Regulation Number 60 of 2010. This study aims to determine how State Civil Apparatus (ASN) lecturers in the Politeknik Negeri Padang (PNP) understand zakat as a reduction in taxable income. The research method used is a survey with a qualitative approach. The population in this study were ASN lecturers at PNP. The sampling technique was carried out using the quota sampling method with 83 respondents. The data collection in this study was to conduct open interviews directly to ASN lecturers at PNP. The data was processed with a qualitative descriptive approach. The results showed that the majority of respondents did not know and understand about zakat as a deduction for taxable income and most respondents paid zakat not to official state institutions. It is hoped that the results of this study can be used by respondents in managing their zakat and taxes, and for policy makers to consider zakat not only as a deduction from taxable income but as a deduction from gross income in the calculation of personal tax and socialize the regulations that have been set.

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How Governance Practices Influence Mandatory Zakāh Payment in Saudi Arabia

Cited by 4 publications

References 0 publications

Governance of Islamic social finance: learnings from existing literature

Governance of Islamic social finance: learnings from existing literature

The relationship between political procedural justice and attitudes toward the political system: A meta‐analysis

Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income

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