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All Journal International Journal of Zakat (IJAZ)
Abdulsalam Ahmed Sawmar
International Islamic University Malaysia
Religion

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Governance of Formal Zakat institution in Saudi Arabia Abdulsalam Ahmed Sawmar; Mustafa Omar Mohammad
International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.687 KB) | DOI: 10.37706/ijaz.v4i2.181

Abstract

This study investigates the issues pertaining to governance practices of the formal zakat institution in Saudi Arabia, GAZT. It also attempts to develop a framework which explains how to improve zakat compliance through good governance. In order to achieve its objectives, the study employs a content analysis of relevant literature and qualitative interviews. Specifically, a total of 21 interviews were conducted with zakat experts in Saudi Arabia who represent diverse backgrounds to explore the issues and factors related to zakat governance-compliance relationship. The findings of the interviews’ analysis suggested several issues that likely affect zakat payers’ compliance in the Saudi context. These issues included the lack of control mechanisms that guarantee zakat payers’ compliance, the perceived image of the GAZT role in relation to zakat, the lack of trust, and issues affecting the perceived procedural fairness. In addition, the analysis of the qualitative interviews was used to develop a framework that explains how to improve zakat compliance through good governance. This study contributes to the literature by investigating governance issues and challenges to improving zakat payers’ compliance. Also, it provides practical implications for zakat administrators, especially in Saudi Arabia, to address these issues and improve the effectiveness of the zakat authority.
Co-Authors Mustafa Omar Mohammad