Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia
Abstract Purpose – The purpose of this study is to explore the variables that affect Muslim consumers’ perception towardstaxrebateoverzakatonincomeinMalaysia. Design/methodology/approach – A close-ended structured questionnaire was developed and a total numberof236validresponseswerecollectedthrougho...
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| Format: | Article |
| Language: | English English English |
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Emerald Group Publishing Ltd.
2019
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| Online Access: | http://irep.iium.edu.my/76272/ http://irep.iium.edu.my/76272/1/76272_Measuring%20perceptions%20of%20Muslim%20consumers.pdf http://irep.iium.edu.my/76272/2/76272_Measuring%20perceptions%20of%20Muslim%20consumers_SCOPUS.pdf http://irep.iium.edu.my/76272/3/76272_Measuring%20perceptions%20of%20Muslim%20consumers_WOS.pdf |
| _version_ | 1848788259219439616 |
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| author | Al-Mamun, Abdullah Haque, A. K. M. Ahasanul Jan, Muhammad Tahir |
| author_facet | Al-Mamun, Abdullah Haque, A. K. M. Ahasanul Jan, Muhammad Tahir |
| author_sort | Al-Mamun, Abdullah |
| building | IIUM Repository |
| collection | Online Access |
| description | Abstract Purpose – The purpose of this study is to explore the variables that affect Muslim consumers’ perception towardstaxrebateoverzakatonincomeinMalaysia. Design/methodology/approach – A close-ended structured questionnaire was developed and a total numberof236validresponseswerecollectedthroughonlinesurveyfromtheMuslimsresidinginMalaysia. Findings – Thisstudyfoundthathalal-haramaspectofIslamicShariah,legalconsciousnessandreligiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat onincomeinMalaysia. Research limitations/implications – This study will definitely play an important leading role for the policy-makersandacademiciansinunderstandingtheperceptionsofMuslimconsumers. Practicalimplications – ThisstudycanassistzakatandtaxauthoritiesinMalaysiafortakingcorrective actionstoadaptorimprovethecurrentpolicyonthebasisofitsMuslimconsumers’perception. Social implications – The findings of this study can reduce the gap of understanding among Muslims in thesocietybylettingotherpeople’sperceptionstowardstaxrebatethroughzakatsysteminMalaysia. Originality/value – As there are not enough studies in this area, this study will definitely play an important leading role for the countries or policy-makers or concerned zakat or tax institutions all over the world in capitalizing the practices which is highly and positively perceived by the Muslim consumers in Malaysia. |
| first_indexed | 2025-11-14T17:37:59Z |
| format | Article |
| id | iium-76272 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English |
| last_indexed | 2025-11-14T17:37:59Z |
| publishDate | 2019 |
| publisher | Emerald Group Publishing Ltd. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-762722020-08-18T08:30:17Z http://irep.iium.edu.my/76272/ Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia Al-Mamun, Abdullah Haque, A. K. M. Ahasanul Jan, Muhammad Tahir HB126.4 Islamic Economics HF Commerce HJ2005 Income and expenditure. The budget Abstract Purpose – The purpose of this study is to explore the variables that affect Muslim consumers’ perception towardstaxrebateoverzakatonincomeinMalaysia. Design/methodology/approach – A close-ended structured questionnaire was developed and a total numberof236validresponseswerecollectedthroughonlinesurveyfromtheMuslimsresidinginMalaysia. Findings – Thisstudyfoundthathalal-haramaspectofIslamicShariah,legalconsciousnessandreligiosity of Muslim consumers are positive significant factors for growing perceptions towards tax rebate over zakat onincomeinMalaysia. Research limitations/implications – This study will definitely play an important leading role for the policy-makersandacademiciansinunderstandingtheperceptionsofMuslimconsumers. Practicalimplications – ThisstudycanassistzakatandtaxauthoritiesinMalaysiafortakingcorrective actionstoadaptorimprovethecurrentpolicyonthebasisofitsMuslimconsumers’perception. Social implications – The findings of this study can reduce the gap of understanding among Muslims in thesocietybylettingotherpeople’sperceptionstowardstaxrebatethroughzakatsysteminMalaysia. Originality/value – As there are not enough studies in this area, this study will definitely play an important leading role for the countries or policy-makers or concerned zakat or tax institutions all over the world in capitalizing the practices which is highly and positively perceived by the Muslim consumers in Malaysia. Emerald Group Publishing Ltd. 2019-05-25 Article PeerReviewed application/pdf en http://irep.iium.edu.my/76272/1/76272_Measuring%20perceptions%20of%20Muslim%20consumers.pdf application/pdf en http://irep.iium.edu.my/76272/2/76272_Measuring%20perceptions%20of%20Muslim%20consumers_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/76272/3/76272_Measuring%20perceptions%20of%20Muslim%20consumers_WOS.pdf Al-Mamun, Abdullah and Haque, A. K. M. Ahasanul and Jan, Muhammad Tahir (2019) Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing, 11 (2). pp. 368-392. ISSN 1759-0833 https://www.emerald.com/insight/content/doi/10.1108/JIMA-12-2016-0104/full/pdf 10.1108/JIMA-12-2016-0104 |
| spellingShingle | HB126.4 Islamic Economics HF Commerce HJ2005 Income and expenditure. The budget Al-Mamun, Abdullah Haque, A. K. M. Ahasanul Jan, Muhammad Tahir Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia |
| title | Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia |
| title_full | Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia |
| title_fullStr | Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia |
| title_full_unstemmed | Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia |
| title_short | Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia |
| title_sort | measuring perceptions of muslim consumers toward income tax rebate over zakat on income in malaysia |
| topic | HB126.4 Islamic Economics HF Commerce HJ2005 Income and expenditure. The budget |
| url | http://irep.iium.edu.my/76272/ http://irep.iium.edu.my/76272/ http://irep.iium.edu.my/76272/ http://irep.iium.edu.my/76272/1/76272_Measuring%20perceptions%20of%20Muslim%20consumers.pdf http://irep.iium.edu.my/76272/2/76272_Measuring%20perceptions%20of%20Muslim%20consumers_SCOPUS.pdf http://irep.iium.edu.my/76272/3/76272_Measuring%20perceptions%20of%20Muslim%20consumers_WOS.pdf |