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
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Abstract
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.
| Item Type: | Article (Journal) |
|---|---|
| Additional Information: | 5056/76272 |
| Uncontrolled Keywords: | Perception, Muslim consumer, Malaysia, Tax rebate, Zakat on income |
| Subjects: | H Social Sciences > HB Economic Theory > HB126.4 Islamic Economics H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance > HJ2005 Income and expenditure. The budget |
| Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): | Kulliyyah of Economics and Management Sciences Kulliyyah of Economics and Management Sciences > Department of Business Administration |
| Depositing User: | Prof. Dr Ahasanul Haque |
| Date Deposited: | 17 Dec 2019 12:40 |
| Last Modified: | 18 Aug 2020 16:30 |
| URI: | http://irep.iium.edu.my/id/eprint/76272 |
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