Determinants of Compliance Behavior Among Muslims Living Under ... 95

International Journal of Zakat 2(1) 2017 page 95-108 . Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments

Adamu Ummulkhayr Kogi State College of

Musa Yusuf Owoyemi Universiti Utara Malaysia

Rafidah Binti Mohammed Cusairi Universiti Utara Malaysia

ABSTRACT

Zakat is one of the hence it is attracting a lot of scholarly attention. However, most of the existing literature on Zakat are concentrated in Islamic countries like , Malaysia, , Jordan, Saudi Arabia and others. There are also some researches in some advanced non-Islamic countries such as the USA and UK. In these countries, though the government does not operate Islamic laws, there are organized NGOs that take care of Islamic affairs including Zakat. However, there are many parts of the world where Muslims live under non-Islamic government and are not assisted by NGOs. In those areas, Muslims live and perform their religious obligations without any form of institutional support. There are limited number of research relating to Zakat in those areas. This study seeks to fill this gap by investigating the determinants of Zakat compliance in Kogi State of Nigeria. The study was conducted through qualitative interviews. Findings show that, the absence of governmental or institutional support results in ignorance, lack of organization and attitudinal problems. Recommendations were offered to assist Muslims in such areas.

Keywords: Zakat compliance, Muslims in non-Islamic areas, Institutional support for Zakat

INTRODUCTION compliance behavior. This is understandable as the level of poverty Zakat is one of the pillars of Islam, making among the Muslim Ummah remains high it to attract a lot of scholarly attention. (Ahmed, 2004). Moreover, the attention on Zakat also Despite numerous previous arises from the fact that it is a sensitive research efforts on Zakat compliance, the economic issue. It involves the fate of Muslims living under non-Islamic compulsory transfer of a share of one’s governments has received little scholarly wealth to the less-privileged. The attention. Most of the previous studies on importance of Zakat is stressed in the Holy Zakat compliance appear to concentrate on Qur’an such that it is often enjoined in countries where Islam is the dominant and association with Salat (Qur’an 74:43-44). state religion (DeZayas, 2003). Such The traditions of the prophet equally countries include Indonesia, Malaysia, placed a lot of emphasis on the obligation Pakistan and the Islamic countries of the of Zakat. Numerous scholarly researches . However, it should be noted have been conducted on Zakat compliance that the socio-political conditions in these especially on the factors that influence countries are different from countries 96 International Journal of Zakat 2(1) 2017 where Islam is not the dominant religion pay at the time of Allah’s and the laws are not derived from Islamic messenger, I will fight with perspectives. For instance, the constitution them for withholding it. Then in Muslim dominated countries like Umar said “By Allah, it was Malaysia provides legal framework for nothing, but Allah opened effective administration of Zakat (Ahmed, Abu-Bakr’s chest towards the 2004). In contrast, the constitution of decision (to fight) and I came secular countries such as Nigeria considers to know that his decision was Zakat and other religious obligations as a right” (Sahih Bukhari, private affair. This means that issues of No.1, 400, p.270). Zakat do not have any support from government and it is not supported by The administration of Zakat by the constitutional laws. Islamic government continued under Umar Since Muslims living under non- (R.A) and other caliphs after him. In Islamic governments do not operate under contemporary times, the administration of national Islamic laws, it is left for the Zakat by governments have continued in Muslims to organize their Islamic affairs many countries that are practicing Islamic privately and this constitutes a challenge to system and some scholars have argued that the Muslims. In the absence of government it is the responsibility of government support and enabling laws, Muslims living (Abdullah & Suhaib, 2011; Abd-Wahab & in non-Islamic states are coordinated by Abdul-Rahman, 2011; De-Zayas, 2003; Islamic community leaders such as imams Singer, 2013). As argued by scholars and scholars. However, this cannot be as (Ahmed, 2004; Ashafa, 2014; De-Zayas, effective as situations where Muslims are 2003), when Zakat is left to individuals to supervised by Islamic governments. Even manage without the support of in the time of the prophet, affairs of Zakat government, it does not perform optimally. were coordinated and supervised centrally This study investigates the by the prophet (De Zayas, 2003). This was situation of Zakat compliance in countries also the situation after the demise of the that are not governed by Islamic prophet. For instance, it was reported that governments. There are some questions of Sayyidina Abu-Bakr (R.A) used the interest in this study. Firstly, since authority of the Islamic caliphate to government laws in secular countries do enforce Zakat compliance among the not cover Zakat, how do Muslims organize Ummah (Al-Qardawi, 1999; Bonner, their Zakat matters on their own in such 2003; Mattson, 2003; Nanji, 1985). To countries? Secondly, what are the underscore the importance of enforcing challenges faced by Muslims living in Zakat compliance by the authorities, Abu- such countries in trying to fulfill the Bakr (R.A) responded to Umar (R.A), who religious obligation of Zakat? These warned him against waging war with questions are important because the fellow Muslims, in the following manner: absence of governmental support makes Zakat administration prone to peculiar By Allah, I will fight those challenges in such societies. Unlike the who differentiate between As- Islamic countries where governmental salat (the prayer) and the powers are used to collect and distribute Zakat, as Zakat is the Zakat, Muslims living under non-Islamic compulsory right to be taken governments will need more of voluntary from the property (according compliance. to Allah’s orders). By Allah, Voluntary compliance means if they refuse to pay me even people have to comply on their own a she-kid which they used to without being compelled. However, it is Determinants of Zakat Compliance Behavior Among Muslims Living Under ... 97 difficult to achieve voluntary compliance threshold known as Nisab and should have in the absence of government authority. As been in possession of the wealth owner for noted earlier, the caliphs after the prophet one year (hal) (Ammani et al, 2014; used the coercive powers of government to Dogarawa, 2009; Ram & Rozani, 2014). It collect and distribute Zakat in the early is important to note that Zakat is not only days of Islam (Al-Qardawi, 1999; Bonner, due on cash but encompasses productive 2003; Mattson, 2003, Nanji, 1985). assets and valuables such as crops, Additionally, how will the Islamic animals, merchandise, gold and silver community under non-Islamic (Abdul-Fattah, 2004; Singer, 2009; Islahi, governments organize their Zakat affairs in 1993). The importance of Zakat is so much terms of collection and distribution? How stressed in Islam to the extent that will they arrange the hierarchy of authority guardians of the wealth of orphaned in the absence of government powers? children and the mentally challenged are These are fundamental questions that obliged to pay Zakat on their behalf. should be addressed in trying to From the early history of Islam, understand Zakat compliance among Zakat was administered by the Islamic Muslims in non-Islamic countries. authorities in a collective manner. During This study aims at addressing the the era of the prophet (PBUH), Zakat issues raised above through a qualitative administration was controlled centrally. It study. Interviews were conducted with was considered a public affair such that Zakat stakeholders in the Nigerian state of Zakat administrators were appointed by Kogi in order to gain insight into the issues the prophet himself (Samad & Glenn, and challenges of Zakat compliance 2010). The prophet appointed people of among Muslims living under non-Islamic integrity who went about assessing governments. The study proceeds as people’s wealth to determine what was due follows: section two presents an overview as Zakat. Zakat funds were not mixed with of the literature on Zakat. Section three other state resources because the Qur’an presents the methodology adopted by the explicitly stipulated the beneficiaries of the study to find answers to the research funds. The following eight categories of questions. Section four presents the result people are qualified to receive Zakat as and discussion, while section five ordained by Allah (SWT) in the Holy concludes the study. Qur’an:

As-Sadaqaat (meaning LITERATURE REVIEW Zakaat) are only for the fuqaraa (poor) and Al- Zakat is the third pillar of Islam coming Masaakin (the poor), those next to Salat in the hierarchy of the five employed to collect (the pillars of Islam. According to Benthall fund) and to attract the (1999), Zakat is derived from the root- hearts of those who have word ‘Zaka’ which means to purify. been inclined (towards Purification in the sense that it cleanses the Islam), and to free the giver of greed while at the same time captives, and for those in cleansing the receiver of jealousy. The debt and for Allah’s cause giver is satisfied to have fulfilled his (i.e. for Mujahiduun – those religious obligation and assisting a less- who fight in a holy battle), privileged Muslim while the receiver is and for the wayfarer (a happy to have been cared for by the richer traveler who is cut off from Muslim. Zakat is meant to be paid everything); a duty imposed annually on wealth that has reached a by Allah. And Allah is all- 98 International Journal of Zakat 2(1) 2017

Knower, all-Wise (Qur’an, Al-Muallafati quluubuhum (those 9:60). whose hearts are inclined): This category of people includes those that are given Al-fuqaraa (the poor): Abdul- Zakat to make Islam attractive to them. Fattah (2004) defined the poor as someone Others in this category are converts whose who lacks the basic necessities of life faiths are still weak and those given Zakat which includes food, clothing and shelter. to avoid their evil plans against the Poverty could result from paucity of Muslims (Abdul-Fattah, 2004; Abubakar means, old age, disability and other & Abd-Ghani, 2011; Al-Qardawi, 1999; conditions. Abubakar & Abdul-Hakim, Maududi, 1984). However, Abdu-Fattah (2010) stated that people are considered (2010) reported that imams Malik, Abu- poor if they do not have a job from which Hanifah and Ash-Shafi’i contended that they can earn a living. The authors also this category of Zakat recipients should no contended that people who have the ability longer be accommodated as Islam is to earn a living but are constrained by already established and no longer requires religious duties are also considered wooing of converts. In contrast to the suitable for receiving Zakat. opinion of the imams, Abdul-Fattah (2010) Al-Masaakin (the needy): There argued that many Muslims still harbor are differences of opinions among scholars weak faiths and need to be placed on Zakat on those that could be described as needy. in order to strengthen their iman. Abdul-Fattah (2004), and Korayem and Fee-Rriqaab (to free slaves): There Mashhour (2014) claimed that the needy is is a consensus among scholars that the in a worse condition than the poor. practice of slavery has ceased worldwide According to Ash-Shafi’i, the needy is (Abubakar & Abd-Ghani, 2011). However, someone who does not have enough to poor Muslims who are oppressed and cater for his needs. Other scholars prevented from practicing their religion contended that the needy are people who could still benefit from this category of possess nothing (De Zayas, 2003; Yusuf, Zakat (Al-Qardawi, 1999). 1990). However, the prophet’s (PBUH) Fee-Sabililah (in the way of Allah): position on the person that could be termed Scholars are unanimous in their opinions needy is unambiguous. He stated that the that this category of people are those needy is someone who does not ask for engaged in jihad. Giving them Zakat assistance from people due to modesty enables them to obtain basic necessities (Sahih-Al-Bukhari, 2, 557). However, the such as food and clothing (Abdul-Fattah, dividing line between the poor and needy 2010; Kochuyt, 2009). Some scholars is not well pronounced. Both are usually included students among this category classified as people who lack the means to (Abdul-Fattah, 2010; Al-Qardawi, 1999; sustain themselves. Such people include Singer, 2009). Furthermore, Kochuyt orphans, widows, students, old people, the (2009) asserted that proceeds from Zakat sick, and very low income earners could be utilized in constructing mosques, (Adebayo, 2011; Kochuyt, 2009). schools, hospitals, religious foundations Al-Aamileena Alayhaa (the Zakat and even to fund relief programs. Though administrator): These are the people these initiatives are laudable, Abdul-Fattah selected by the authorities to administer (2010) argued that Zakat funds should not Zakat in terms of assessment, collection be invested in such capital projects as the and distribution (Abubakar & Abd-Ghani, poor and needy may not benefit from 2011). The administrators are entitled to them. part of the proceeds of Zakat as Ibn Sabil (the wayfarer): This compensation for their effort (Abd-Fattah, category of people are those that are on a 2004). journey and face the difficulties usually Determinants of Zakat Compliance Behavior Among Muslims Living Under ... 99 associated with travelling. However, as funds from potential recipients, verify noted by Abdul-Fattah (2010), the journey claims by the applicants and disburse should not be performed to commit acts of funds accordingly. disobedience. In Malaysia, Zakat matters are given Al-Ghaarimeen (the debtors): This priority by the government. Zakat is category of Zakat is given to assist debtors currently backed by law and each state in in minimizing their debts because debts the Malaysian federation is permitted to could prevent the faithful from fulfilling enact its own laws concerning Zakat. their religious obligations. Accordingly, each state has a State Islamic Religious Council (SIRC) which handles Zakat Administration Under Islamic the affairs of Zakat in their respective Governments states (Nurul Husna, 2010). The SIRCs are responsible for collection, distribution and Since this study investigates the other issues pertaining to Zakat determinants of Zakat compliance among administration (Abd-Wahab & Abdul- Muslims living in non-Islamic Rahman, 2011; Zainol et al, 2009). Interest jurisdictions, this section takes an in Zakat in Malaysia is divided into three overview of the literature on Zakat in categories: Zakat on business, Zakat on countries practicing Islamic laws. This will income, and Zakat on savings. Zakat on enable comparison with countries where income is deducted from the salaries of Muslims live under secular laws. In wage earners at source (Zainol et al., 2009) Islamic countries, payment of Zakat is thus making it a compulsory transfer. compulsory while some Islamic countries Pakistan is another country that has consider it a voluntary affair and do not made constitutional provision for the enforce it strictly. Countries in the first administration of Zakat. According to category include , Malaysia, Libya, Shirazi (1996), Zakat was made an official Yemen and Saudi-Arabia (Lorenz, 2013; state affair in Pakistan in 1980. Hitherto, it Obaidullah, 2016). In the second category was performed voluntarily and paid of countries, though Zakat is supported by directly to the less-privileged among official law, it is left to the discretion of neighbors, relatives and friends (Shirazi, the individual Muslims. Countries in this 1996). Currently, Pakistan has a Central category are Bahrain, , , Zakat Council and provincial councils in Indonesia, , Jordan, Kuwait, , each of the provinces. There are also and United Arab Emirates (Hashem & district Zakat committees and village level Shaier, 2015; Lorenz, 2013). committees (Abdullah et al, 2013; Shirazi, In Indonesia, the Zakat Act No. 23 1996). Zakat funds are accumulated of 2011 is enshrined in the constitution. It centrally by the Central Zakat Council and permits voluntary payment of Zakat and managed by the State Bank of Pakistan the payer could calculate the amount of from where it is shared to the provincial Zakat due on his assets personally or councils according to a stipulated engage the services of the Indonesian proportion (Toor & Wabir, 2001; Abdullah Zakat Authority, Badan Amil, Zakat et al, 2013). Suhaib (2009) asserted that National (BAZNAS) (Latief, 2010; Lim, the Zakat system in Pakistan is effective as 2015; Obaidullah, 2016; Salim, 2014). In it has assisted the poor with basic Brunei Darus Salam, Zakat administration necessities. He stated that it provides is handled by the government through the special allowances for widows, destitute Islamic Religious Council of Brunei. The and the aged and sponsors education of the council is vested with the power to collect poor up to university level in some cases. and distribute Zakat funds (Rose, 2010). It also provides free healthcare for the less- The council collects applications for Zakat privileged (Lorenz, 2013). 100 International Journal of Zakat 2(1) 2017

Zakat Administration in Non-Islamic absence of governmental laws means Jurisdictions Zakat compliance is subject to individual discretion and the ability of NGOs to Among Muslims living in countries that do coordinate collection and distribution. In not follow Islamic laws, Zakat is non-Islamic countries, Zakat compliance performed as a private individual affair cannot be as effective as they are in and in some cases coordinated by Non- Islamic countries. Governmental Organizations (NGOs). Despite the differences identified Some of the NGOs are global in their above, this study highlights a gap in the operations. For instance, the International literature using Nigeria as a case study. Islamic Relief Organization has branches There are billions of Muslims worldwide in several countries and channels Zakat and some Muslims live in areas that are funds to areas of need such as natural neither under Islamic jurisdiction nor disasters (Benthall, 1999). In America assisted by NGOs in managing their Zakat which is a non-Islamic country, Muslims affairs. Such Muslim communities are have the option of paying their Zakat usually found in rural and backward areas. through the Zakat Foundation of America Nigeria presents an ideal case for (ZFA) which then distributes proceeds to investigating such cases. The country does needy Muslims (ZFA, 2007). The ZFA not operate Islamic law at the federal level; board consists of scholars and rather, it operates a secular constitution professionals to ensure sound (Olarenwaju, 2014). This is because the management. In South- which is country is populated with a mixture of also a non-Islamic state, Zakat collection Muslims and Christians such that attempts and distribution is performed by Non- to use the machinery of government to Profit Organizations (NPOs). Singapore promote any religious doctrine usually has an Islamic organization, Majlis Ugama generate controversy (Ostien & Dekker, Islam Singapura (MUIS) which performs 2010). There are 36 states that make up the the function of Zakat collection and Federal Republic of Nigeria. States in distribution among the Muslim Ummah northern part of the country such as Kano, (Obaidullah, 2016). Bauchi, Sokoto, Kebbi, and Zamfara are predominantly Islamic hence they have Determinants of Zakat Compliance in local state laws to manage the affairs of Islamic and Non-Islamic States – The Zakat. The south-western part of the Nigerian Case country has a mixture of Muslims and Christians. However, the area is largely From the review of literature in this urbanized with a large population of section, it is clear that the issue of Zakat is educated Islamic elites and scholars; understood from two broad perspectives. hence, NGOs are present, and they assist These are Zakat under Islamic in managing Zakat affairs. The north- governments and those under non-Islamic central part of Nigeria presents a unique governments where individuals and NGOs case, which constitutes the gap in this perform the function. Consequently, Zakat study. This part of Nigeria has states that compliance is bound to be different in are populated by almost equal proportion these areas. Countries with Islamic of Muslims and Christians. The governments utilize governmental powers governments of such states follow the to collect and distribute Zakat as enshrined federal law; in other words, they are in their constitutions. For instance, income neither Islamic nor Christian laws. In fact, Zakat is deducted at source from workers the laws are secular (Ostien & Dekker, in Malaysia (Zainol et Al., 2009). 2010), leaving matters of religion to However, in non-Islamic countries, the private discretion. Unfortunately, this part Determinants of Zakat Compliance Behavior Among Muslims Living Under ... 101 of Nigeria is largely rural and study as having a clear and distinct underdeveloped. NGOs are not present, boundary. In the case of this study, it is and there is no government support for restricted to Kogi State in the central part Zakat administration, thus leaving it of Nigeria. There is no official record of entirely to the discretion of individuals and the number of Muslims in the state, but the Muslim community. This is a unique anecdotal evidence shows that there is a case that is yet to receive adequate large population of Muslims living attention in the literature. Filling this gap together with Christians in the state. Since is important because, apart from Nigeria, the government is not involved in religious there could be Muslim communities affairs, the issue of Zakat in this scattered all over non-Islamic countries of population is left to the initiative of the the world facing similar situations. Muslim population. The Muslim population, as determined by this study, consists of three distinct groups: the METHOD wealthier Muslims, who are the Zakat givers; the poor and needy Muslims, who Research Design are the Zakat recipients; and the Islamic leaders/scholars, who provide religious The study adopted the qualitative leadership to the entire Islamic methodology in investigating the issues community. raised by this study. As noted in the problem description, Muslims living under Sample and Sampling Procedure non-Islamic governments and without the assistance of NGOs represent an The study utilized the maximum-variation understudied group. This type of situation sampling strategy (Creswell, 2013). This calls for exploratory studies that could be strategy involves selecting participants performed using the qualitative approach with different characteristics in order to (Creswell, 2013). As noted by Marshall ensure credibility of the sample. This type and Rossman (1989), the qualitative of sampling enables the researcher to approach is more suitable for novel studies purposefully select samples from the where variables are yet to be identified. population based on established criteria, The choice of the qualitative approach in taking cognizance of the diverse nature of this study is also in line with Creswell the population (Creswell, 2013; Richard & (2013), who stated that the approach is Morse, 2013). As stated earlier, this study suitable for granting voice to a hitherto considers the population of Muslims to be unheard group. Moreover, the qualitative divided into Zakat givers, Zakat recipients, approach is used to study a phenomenon and the Islamic scholars/leaders. Hence, about which little is known (Bricki & the sampling of the study was purposefully Green, 2007; Richard & Morse, 2013) and performed along those lines. Samples (10 when a deep understanding of the issues is numbers) were selected from the required (Merriam, 1988). Based on the population of the poor people (Zakat position of experts on the qualitative recipients). The selection was based on the approach as stated above, it appears the definition of the poor, as provided in method is best for this study. section two. Ten people were also selected from the population of the richer Muslims Population and Area of The Study (Zakat payers). The sample of the Islamic scholars/leaders also consists of 10 In line with the recommendations of selected persons, thus making a total of 30 Creswell (2013), the study follows a case participants. study approach. Creswell described a case 102 International Journal of Zakat 2(1) 2017

Moreover, there is no specific Creswell (2014). Firstly, codes were requirement for sample size in a written along the margins of the transcript. qualitative study (Richard & Morse, 2013). The codes were then arranged into Qualitative study could stop further categories, revised, and re-written until a investigation if it gets to a saturation point satisfactory pattern emerged, as (Gillham, 2005; Bricki & Green, 2007). recommended by Yin (2011). The major The saturation point is the point at which categories or themes were developed in no new evidence is being added to the line with the research objectives, which existing one. seek to determine the factors that influence Zakat compliance in a unique case such as Data Collection Process the one of Muslims living under non- Islamic governments. Care was taken to This study utilized primary data for the grasp the meaning in the data although this study, collected by way of interviews with does not pose much problem since the participants. Semi-structured interview member checking was done during the was used in eliciting responses from the interviews to verify the meaning of words participants since it allows the researcher that appeared ambiguous. to be in control of the process (Creswell, 1984). Semi-structured also means that the questions to which responses were sought RESULTS AND DISCUSSION were predetermined by the researcher, although there was room for flexibility as The study set out to investigate the the interview progressed. Responses at determinants of Zakat compliance times lead to new questions, and in some behavior among Muslims living in non- cases, new questions were asked as a Islamic territories through interviews with follow-up to obtained responses. Muslims in the study area. The findings fall into three main themes of ignorance, Method of Data Analysis attitudinal problem, and organizational problem. These themes also have sub- Thematic analysis was utilized to analyze themes under them, and there was an the data from the interview transcripts. The overall theme of institutional factors, first step was a thorough reading and re- which appeared to be the main problem reading of the transcript in order to triggering the main themes. The understand the data thoroughly and to conceptual framework of the findings is enable coding, which was the first task in presented in Figure 1 and the discussion of the analysis (Marshall & Rossman, 1989). the findings follows. The coding process was started by assigning codes to fragmented words. The process followed recommendations of

Determinants of Zakat Compliance Behavior Among Muslims Living Under ... 103

Basic themes -Wealthy Muslims do not have zakat knowledge -There is inadequate awareness on zakat -Misconception of zakat

-Auditors easily trade off detection for bribes Organizing theme Ignorance

Global theme Lack of government or institutional support

Organizing theme Organizing theme Organizational problem Attitudinal problem

Basic themes Basic themes -Zakat payment is not organized -Carelessness -Wealthy people do not know who and -Fear of bankruptcy how much to give -Lack of sympathy for fellow muslims

Figure 1 Thematic arrangement of interview findings

Ignorance obligations on them that Allah has placed on Ignorance of the Islamic religion and the them…the only Zakat they obligatory pillar of Zakat appear to be a know is Zakatul fitr, the one major problem among Muslims in the given at the conclusion of study area. For this reason, even those who fasting…and the are conscious of their religious obligations you give out on may not fulfill them appropriately if they your way, when you see do not have adequate knowledge on how beggars. to go about them. As noted by participant 15: “maybe because of lack of awareness Participant 19 added that people are not on the administration of Zakat; in fact, aware of the obligatory nature of Zakat as when you come up with the issue of Zakat, the third pillar of Islam. They thought people are like; they only know of Zakatul when they performed salat, they have fitr, they cannot differentiate between fulfilled the most important religious Zakatul mal and Zakatul fitr.” Participant obligations, so other obligations such as 19 is also of the same view as participant Zakat is not necessary. In addition to 15: awareness, the technicalities of paying Zakat require some knowledge of the The Muslim, especially the Shari’ah. The average Muslim, especially well-to-do, they don’t seem in countries that do not have Islamic to understand Zakat. They institutions to enlighten Muslims, do not thought Zakat is voluntary. possess the know-how on paying Zakat. In They don’t know that they countries such as Indonesia, Zakat are wealthy, when their organizations, BAZNAS, engage Muslims wealth is up to what is in enlightenment campaigns to teach them called nisab, there are the doctrines of Islam regarding Zakat 104 International Journal of Zakat 2(1) 2017

(Obaidullah, 2016). Where the Muslims paying Zakat, does not lead to immediate live on their own, this institutional consequences in a society where Islamic awareness creation is lacking. Although law does not exist. Since there are no the Islamic scholars and leaders do create consequences, Muslims with low faith awareness on Islamic doctrines once in a tend to avoid fulfilling their obligations. while, it is not adequate, as stated by However, this problem does not exist another participant. He stated that the alone as shown in Figure 1. Where Islamic scholars do not emphasize on the Muslims live under Islamic institutions, Zakat on wealth when they preach, in there would be no need to wait for Allah’s order not to be seen as intruding into the punishment to descend on Muslims who private lives of the rich people. Moreover, do not comply with Zakat, Islamic where there are no established institutions governments can take appropriate to manage a public affair such as Zakat, it measures to take Zakat from Muslims. For is difficult for individual preachers and instance, the case of Malaysia is reported scholars to manage the situation. in the literature (Zainol et al., 2009). The Moreover, the individual scholars are Malaysian government deducts income private citizens who have their own Zakat at source. In a situation similar to schedules and jobs to perform. that of Malaysia, the government is able to The findings of this study confirm control the attitude problem. However, those reported by previous authors where Muslims are left on their own, the (Ahmed, 2004; Ashafa, 2014; De Zayas, attitude problem becomes worse. 2003) who argued that when Zakat administration is left to individual Organizational problem discretion, it cannot be as effective as when it is supervised by government. According to some of the participants, Moreover, according to the framework of especially the Zakat payers, sometimes the findings of this study (Figure 1), theme they would want to give Zakat but do not one, i.e., ignorance, does not exist alone; it know who exactly to give. They end up is linked to the main problem, which is giving whoever is close by or whoever lack of institution and attitude problem. In they run into. The problem with leaving addition to ignorance, as noted above, Zakat to individuals to pay as they deem attitude factors also contribute to Zakat fit is such that the whole system is subject non-compliance among Muslims living to chaos. For instance, payers do not under non-Islamic governments. Some always know exactly who to give. They Muslims are aware of their Zakat cannot know who has received from other obligation but do not bother paying. In Zakat givers already. However, in an other words, their attitude towards Zakat is organized system, there will be records of that of non-challans. According to those that are receiving Zakat and how participant 11: “…there is no person or much they are receiving. Previous studies government to oppose or challenge them, reported that Zakat applications are as was done in Islamic states of the past; verified in Brunei before funds are acts of impunity becomes the order of the disbursed to the recipients (Rose, 2010). day.” Participant 20 spoke in line with This is only possible where institutions are participant 11: “…it is ignorance and involved. Moreover, contemporary Zakat impunity, nothing will happen. You know, management requires wisdom that can when somebody is daring God because only be applied when Zakat is managed by they don’t see God…they are daring God institutions. Zakat funds are being invested that nothing will happen.” to generate profit and increase the fund Participant 20 emphasized the fact available for poverty alleviation as in the that breaking Allah’s laws, such as not case of Brunei (Rose, 2010). All these Determinants of Zakat Compliance Behavior Among Muslims Living Under ... 105 initiatives require modern management, brothers living under non-Islamic which is absent in areas without Islamic governments to organize their religious governments and highly organized NGO affairs, especially Zakat. They could do support. Similar to the previous two this by setting up Zakat offices for themes, the theme of organizational Muslims living in non-Islamic countries problem is also linked to institutions. The and providing assistance in the form of findings of this study have contributed to staff and equipment for such offices. This the numerous literatures on Zakat will go a long way to tackling the problem compliance. 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ZFA. (2007). The Zakat Foundation of America

Adamu Ummulkhayr Departement of Islamic Studies School of Arts and Social Sciences Kogi State College of Education Nigeria

Musa Yusuf Owoyemi Universiti Utara Malaysia Malaysia

Rafidah Binti Mohammed Cusairi Universiti Utara Malaysia Malaysia