Unveiling Business Zakat Compliance: A Systematic Review of Determinants and Influential Factors

Saidatul Nurul Hidayah Jannatun Naim Nor-Ahmad; Aryati Juliana Sulaiman; Rusniza Abdul Rahman; Nor Atikah Shafai; Mohd Farihal Osman

doi:10.51983/ijiss-2025.IJISS.15.1.48

Unveiling Business Zakat Compliance: A Systematic Review of Determinants and Influential Factors

Authors

Saidatul Nurul Hidayah Jannatun Naim Nor-Ahmad
Aryati Juliana Sulaiman
Rusniza Abdul Rahman
Nor Atikah Shafai
Mohd Farihal Osman

DOI:

https://doi.org/10.51983/ijiss-2025.IJISS.15.1.48

Keywords:

Business Zakat Compliance, Zakat Behaviour, Islamic Finance, Institutional Trust, Compliance Determinants, Zakat Governance

Abstract

Purpose: This systematic literature review (SLR) investigates the determinants influencing business zakat compliance, synthesizing findings from 15 peer-reviewed studies from Scopus and Web of Science. By identifying psychological, socio-economic, institutional, and religious factors affecting compliance behaviour, this review aims to bridge research gaps and provide insights for policymakers, zakat institutions, and business stakeholders.

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Published

28-03-2025

How to Cite

Nor-Ahmad, S. N. H. J. N., Sulaiman, A. J., Rahman, R. A., Shafai, N. A., & Osman, M. F. (2025). Unveiling Business Zakat Compliance: A Systematic Review of Determinants and Influential Factors. Indian Journal of Information Sources and Services, 15(1), 378–387. https://doi.org/10.51983/ijiss-2025.IJISS.15.1.48