Factors Affecting the Performance of Zakat Administration in Malaysia: An AHP Approach

Aznan Hasan (International Islamic University Malaysia)
Muhamad Abduh (UBD School of Business and Economics, Universiti Brunei Darussalam)
Rusni Hassan (International Islamic University Malaysia)
Engku Rabiah Adawiah Engku Ali (International Islamic University Malaysia)
Engku Muhammad Tajuddin Engku Ali (Universiti Sultan Zainal Abidin Malaysia)
Nazrul Hazizi Noordin (International Islamic University Malaysia)

Global Review of Islamic Economics and Business
Vol 9, No 2 (2021)

The primary objective of this study is to investigate the views of zakat professionals on the factors affecting the performance of zakat administration in Malaysia. This study started with library research to critically review previous literature on zakat administration, followed by the analytical hierarchy process (AHP). This study finds that the provisions of zakat law and collection mechanism are viewed as the most critical factors influencing the performance of zakat collection and distribution mechanism and public perception are viewed as the two main factors affecting the performance of zakat distribution administration in Malaysia. This study hopes to shed some light on how to improve the administration of zakat collection and distribution, especially the importance of having a standardized legislation and regulatory frameworks for zakat administration to be applied in all states in Malaysia.