Measurement models of zakah on business fairness: A proposed model

• Main Authors: Alosaimi, Mushari Hamdan, Bidin, Zainol, Derashid, Chek
• Format: Article
• Language: English
• Published: Serials Publications 2016
• Subjects: BP Islam. Bahaism. Theosophy, etc; HG Finance
• Online Access: http://repo.uum.edu.my/19525/1/IJABER%2014%205%202016%203155-3166.pdf; http://repo.uum.edu.my/19525/; http://www.serialsjournals.com/serialjournalmanager/pdf/1468904637.pdf

Abstract: Purpose – the purpose of this paper is to contribute to literature by proposing measurement models for zakah on business fairness based on relevant tax fairness dimensions.It proposes modeling the dimensions of zakah fairness and its measurement items.The study aims to expand the domain of zakah fairness by adapting established and relevant tax fairness dimensions. Design/methodology/approach – a review and analysis of the recognized tax fairness dimensions and its measurement in order to arrive at most potentially important dimensions of zakah on business fairness while keeping in mind the unique values of zakah.Findings – the major finding of this study is the model of fairness measurement of zakah on business, which vitally contribute in the growing body of knowledge.In addition, zakah authorities instructed about the importance of zakah fairness dimensions.Research limitations/implications – this research paper is conceptual that lack the empirical evident and, consequently, the generalization.Thus, researchers are encouraged to empirically test the proposed model in different contexts of zakah.Furthermore, identified dimensions of zakah fairness in this study are not necessary the lone, henceforth, researchers are advised to investigate further possible dimensions underlie zakah fairness. Originality/value – this paper contributed by identifying the critical dimensions of zakah system fairness along with its measurement.