What Motivates the Gold Traders to Fulfill Zakat on Gold Compliance? Discovering the Internal and External Factors
DOI:
https://doi.org/10.32332/adzkiya.v11i2.7656Keywords:
Zakat on gold, zakat compliance, gold traders, perceptionAbstract
Zakat is an obligatory charitable giving that holds immense significance in the lives of Muslims worldwide. While zakat is primarily associated with financial assets, such as money and agricultural produce, one specific aspect often overlooked is Zakat on gold. This study attempts to discover what factors shape the perception of gold traders towards fulfilling gold zakat compliance. In this study, primary data was collected from 18 gold traders at Lambaro Ingin Jaya Market, Aceh Besar, through in-depth interviews. The study discovered that the perception of gold traders at Lambaro Market, Ingin Jaya, Aceh Besar, regarding the fulfillment of zakat on gold is motivated by a combination of internal and external factors. The internal factors encompass elements such as attitude, level of faith, knowledge, awareness, self-satisfaction, and moral values driven by the desire to seek the pleasure of Allah SWT. Conversely, external factors consist of educational elements, social values inherent in zakat, and the level of trust placed in amil zakat institutions. Additionally, the perception towards zakat on gold compliance is influenced by inhibiting and supporting factors. Inhibiting factors encompass statutory policies, traditional attitudes, and the impact of the Covid-19 Pandemic. In the other hand, supporting factors involve the awareness of gold traders in fulfilling zakat obligations and their altruistic or socially sensitive inclinations.
References
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Saad, A. Y. Q., & Foori, A. M. Al. (2020). Zakat and tax: A comparative study in Malaysia. International Journal of Innovation, Creativity and Change, 10(12), 140–151.
Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036
Saad, R. A. J., Farouk, A. U., Wahab, M. S. A., & Ismail, M. (2019). What influence entreprenuer to pay Islamic tax (Zakat)? Academy of Entrepreneurship Journal, 25(Special Issue 1), 1–13.
Sadallah, M., & Abdul-Jabbar, H. (2022). Business zakat compliance in Algeria: an ethical perspective. International Journal of Ethics and Systems, 38(2), 338–355. https://doi.org/10.1108/IJOES-04-2021-0085
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/IJIF-10-2018-0116
Sukri, F. A. (2016). Compliance To Pay Zakat on Gold: A Study on UUM Staff. Global Review of Islamic Economics and Business, 4(2), 090. https://doi.org/10.14421/grieb.2016.042-03
Abdul-Jabbar, H., & Bin-Nashwan, S. A. (2022). Does deterrence-based enforcement matter in alms tax (Zakat) compliance? International Journal of Social Economics, 49(5), 710–725. https://doi.org/10.1108/IJSE-06-2021-0346
Abdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250–1264. https://doi.org/10.1108/IJSE-03-2017-0091
Ahmadi, G., Noorzai, E., & Hijran, N. (2023). Conditions of the owner in the duty of Zakat. 2(02), 28–37. https://doi.org/10.55559/sjaes.v2i02.40
Al, R., Saad, J., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 158–181. http://dx.doi.org/10.1108/JIABR-10-2012-0068
Ali, E. M. T. E., Taha, A. T., Mohammed, M., Rahman, S. M. A. S. A., & Baba, Z. S. (2018). Zakat on Gold and the Awareness of Muslims in Terengganu. International Journal of Academic Research in Business and Social Sciences, 8(10), 500–508. https://doi.org/10.6007/ijarbss/v8-i10/4751
Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097
Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does trust in zakat institution enhance entrepreneurs’ zakat compliance? Journal of Islamic Accounting and Business Research, 12(5), 768–790. https://doi.org/10.1108/JIABR-09-2020-0282
Firdaus Ab Rahman, M., Abdullah Thaidi, H. A., Ab Rahman, A., Hafizah Mohd Aziad, N., Hafiz Safiai, M., & Naqib Hamdan, M. (2021). the Level of Perception of Students Towards Fi Sabilillahs Zakat Distribution: Case Study of Universiti Sains Islam Malaysia. International Journal of Advanced Research, 9(01), 802–813. https://doi.org/10.21474/ijar01/12359
Hilmiyah, U., Beik, I., & Tsabita, K. (2018). MEASURING THE NATIONAL ZAKAT INDEX (NZI) ON ZAKAT PERFORMANCE IN BOGOR REGENCY. Journal of Islamic Monetary Economics and Finance, 3(0 SE-Articles). https://doi.org/10.21098/jimf.v3i0.912
Khan, M. A. (2020). Theory of Consumer Behavior : An Islamic Perspective. MPRA Paper, 104208, 1–36. https://mpra.ub.uni-muenchen.de/104208/1/MPRA_paper_104208.pdf
Kim, H., Sefcik, J. S., & Bradway, C. (2017). Characteristics of Qualitative Descriptive Studies: A Systematic Review. Research in Nursing and Health, 40(1), 23–42. https://doi.org/10.1002/nur.21768
Lambert, V. a., & Lambert, C. E. (2013). Qualitative Descriptive Research: An Acceptable Design. Pacific Rim International Journal of Nursing Research, 16(4), 255–256. http://antispam.kmutt.ac.th/index.php/PRIJNR/article/download/5805/5064
Makhsin, M., Ismail, N. H., Narawi, S. at M. S., Othman, A., & Ilias, M. F. Bin. (2021). Educating Zakat Calculation of Gold Jewelry Through the Malaysian Zakat Institution Website. Central Asia and the Caucasus, 22(5), 106–117. https://doi.org/10.37178/ca-c.21.5.011
Marpaung, A. (2020). Zakat Regulation as a Reduction of Income Tax in Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(3), 2109–2116. https://doi.org/10.33258/birci.v3i3.1143
Motta, G. (2020). COVID-19 ’ s impact on the global gold industry : Implications for the next normal and beyond. September.
Nordin, T., Saro, N., & Yusof, R. M. (2019). Profiling of ‘Urf Zakat on Gold Jewelry in Malaysia. International Journal of Academic Research in Business and Social Sciences, 9(4), 226–232. https://doi.org/10.6007/ijarbss/v9-i4/5882
Omar, S. A., Latif, M. S. A., Bujang, S., Rani, M. A. M., Magiman, M. M., Musa, P. I. P., & Nordin, M. N. (2022). Determination of Uruf Rate of Gold Jewelry in the State of Sarawak. Journal of Pharmaceutical Negative Results, 13(9), 5607–5612. https://doi.org/10.47750/pnr.2022.13.S09.682
Rahim, M. A. bin A., Shah, N. binti A., & Bhuiyan, A. B. (2022). The Students’ Awareness Towards Zakat Role Among University Students In Selangor, Malaysia. Proceedings of the International Conference on Sustainable Practices, Development and Urbanisation (IConsPADU 2021), 16 November 2021, Universiti Selangor (UNISEL), Malaysia, 3, 115–127. https://doi.org/10.15405/EPMS.2022.10.12
Saad, A. Y. Q., & Foori, A. M. Al. (2020). Zakat and tax: A comparative study in Malaysia. International Journal of Innovation, Creativity and Change, 10(12), 140–151.
Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036
Saad, R. A. J., Farouk, A. U., Wahab, M. S. A., & Ismail, M. (2019). What influence entreprenuer to pay Islamic tax (Zakat)? Academy of Entrepreneurship Journal, 25(Special Issue 1), 1–13.
Sadallah, M., & Abdul-Jabbar, H. (2022). Business zakat compliance in Algeria: an ethical perspective. International Journal of Ethics and Systems, 38(2), 338–355. https://doi.org/10.1108/IJOES-04-2021-0085
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/IJIF-10-2018-0116
Sukri, F. A. (2016). Compliance To Pay Zakat on Gold: A Study on UUM Staff. Global Review of Islamic Economics and Business, 4(2), 090. https://doi.org/10.14421/grieb.2016.042-03
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2023-12-17
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