Factors Influencing Business Zakah Compliance Behavior among Moslem Businessmen in Malaysia: A Research Model

被引：3

作者：

Saad, Ram Al Jaffri ^{[1
]}

Wahab, Muhammad Syahir Abdul ^{[1
]}

Samsudin, Mohd. Amir Mat ^{[1
]}

机构：

[1] Univ Utara Malaysia, Sch Accountancy, Sintok 06010, Malaysia

来源：

3RD GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2016) ON CONTEMPORARY ISSUES IN MANAGEMENT AND SOCIAL SCIENCES RESEARCH | 2016年 / 219卷

关键词：

Business Zakah compliance behavior; knowledge; self-efficacy; service quality; interaction; Moslems businessmen; SERVICE QUALITY; TAX COMPLIANCE; SATISFACTION; ATTITUDES; TRUST;

D O I：

10.1016/j.sbspro.2016.05.047

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper aims to propose a research model for examining the influence of internal and external factors on Business Zakah compliance behavior among businessmen in Malaysia. An extensive literature review method was utilized to identify and analyze the relevant literatures in order to propose the model. This paper identified two internal and two external factors of the compliance behavior. The internal factors are knowledge and self-efficacy while service quality and interaction are the external factors. Theoretical and practical implications of the paper as well as suggestions for future research were also discussed. (C) 2016 The Authors. Published by Elsevier Ltd.

引用

页码：654 / 659

页数：6

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