Determinants of Zakat Compliance Behavior Among Muslims Living Under
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Determinants of Zakat 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 Education Musa Yusuf Owoyemi Universiti Utara Malaysia Rafidah Binti Mohammed Cusairi Universiti Utara Malaysia ABSTRACT Zakat is one of the five pillars of Islam hence it is attracting a lot of scholarly attention. However, most of the existing literature on Zakat are concentrated in Islamic countries like Indonesia, Malaysia, Pakistan, 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 Middle East. 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 Hadith 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.