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Abstract
As society considers it, it is scattered with distinct differences. If we highlight this issue, this gap is due to economic instability. Religion never differs between the rich and the poor, but the people who follow the religion will do, so as the fundamental thoughts, religion itself guides on the matter of removing the imbalance in religion in particular and society at large, for which we can find the taxing system in India. At the same time, Islam also proposes the idea of zakat to remove the gap between those who have and those who do not. To examine the idea of which the study was conducted by considering the Karnataka Zakat Trust of Mangaluru City of Karnataka state, as it is a donation that people are making out of their wealth. The information was gathered using a structured interview method, and for the remaining randomly selected 75 samples mail questionnaire was distributed, out of which 62 respondents responded to the study, so the total respondents of the study were 87 beneficiaries of Mangaluru City. This study shows that in the potential and globally recognized Mangaluru City, zakat is working effectively through Karnataka Zakat and Charitable Trust. Here, it is also proposed to claim the rebate for the relief of Islamic followers to make a difference in the country’s policy.
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Copyright (c) 2023 Venkatesha Nayak, Kavya P. Hegde
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References
Abdelbaki, H. H. (2014). Assessment the Impact of Zakat on Aggregate Consumption and Poverty: Evidence From Egypt. Journal of Economics, Management and Trade, 4(8), 1306–1322. https://doi.org/10.9734/BJEMT/2014/9516
Abioyea, M. M.-O., Mohamad, M. H. S., & Adnan, M. A. (2011). Antecedents of zakat payers’ trust: The case of Nigeria. International Journal of Economics, Management and Accounting, 19(3), 133–164. https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/204
AbuBakar, N., & AbdulRahman, A. (2007). A comparative study of zakah and modern taxation. Journal of King Abdulaziz University-Islamic Economics, 20(1), 25–40. https://doi.org/10.4197/islec.20-1.2
Ahmad, Z. (1989). Public finance in Islam (IMF Working Papers WP/89/68). The International Monetary Fund. https://doi.org/10.5089/9781451960983.001
Ahmed, H., & Salleh, A. M. H. A. P. M. (2016). Inclusive Islamic financial planning: A conceptual framework. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 170–189. https://doi.org/10.1108/IMEFM-01-2015-0006
Akram H, Abd., Fitrijanti, T., & Rosdini, D. (2022). Amil Zakat Institutions Performance Analysis During the Covid-19 Pandemic: Studies in Indonesia, Singapore, and England. Journal of Islamic Economics Lariba, 8(2), 271–294. https://doi.org/10.20885/jielariba.vol8.iss2.art2
Al-Hadhrami, S. S., Al-Hattali, M. K., & Ahmed, E. R. (2021). Role of zakat in poverty alleviation: A case study in Nizwa City, Sultanate of Oman. Proceedings of the 2nd Kedah International Zakat Conference 2021 (i-KEIZAC 2021), 221–232. https://www.researchgate.net/publication/355789569_ROLE_OF_ZAKAT_IN_POVERTY_ALLEVIATION_A_CASE_STUDY_IN_NIZWA_CITY_SULTANATE_OF_OMAN
Ali, D. H. N. P. H. O., & Myles, G. D. (2010). The Consequences of Zakat for Capital Accumulation. Journal of Public Economic Theory, 12(4), 837–856. https://doi.org/10.1111/j.1467-9779.2010.01476.x
Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the Muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. https://doi.org/10.1111/aswp.12025
Al-Malkawi, H.-A. N., & Javaid, S. (2018). Corporate social responsibility and financial performance in Saudi Arabia: Evidence from Zakat contribution. Managerial Finance, 44(6), 648–664. https://doi.org/10.1108/MF-12-2016-0366
AlMatar, F. (2015). Zakat vs taxation: The issue of social justice and redistribution of wealth. European Journal of Business, Economics and Accountancy, 3(3), 119–129. https://www.idpublications.org/wp-content/uploads/2015/03/ZAKAT-VS.-TAXATION-THE-ISSUE-OF-SOCIAL-JUSTICE-AND-REDISTRIBUTION-OF-WEALTH.pdf
Ashafa, S. (2023). An appraisal of localization of zakᾱt disbursement in Lagos State, Nigeria. Journal of Religious Studies (UOCHJRS), 11(1), 81–96. https://www.researchgate.net/publication/369245572_AN_APPRAISAL_OF_LOCALIZATION_OF_ZAKAT_DISBURSEMENT_IN_LAGOS_STATE_NIGERIA
Ashurov, S., Alhabshi, S. M. bin S. J., Othman, A. H. A., Habibullah, M., & Yusof, M. S. M. (2022). Developing a conceptual framework for zakat collection and distribution impact on social welfare through implications of SDGs. In Research anthology on measuring and achieving Sustainable Development Goals (pp. 422–440). IGI Global. https://doi.org/10.4018/978-1-6684-3885-5.ch022
Auda, J. (2008). Maqasid al-shariah as philosophy of Islamic law: A systems approach. International Institute of Islamic Thought.
Azam, M., Iqbal, N., & Tayyab, M. (2014). Zakat and economic development: Micro and macro level evidence from Pakistan. Bulletin of Business and Economics (BBE), 3(2), 85–95. https://www.bbejournal.com/index.php/BBE/article/view/207
Faisal, Mukhlis, Jamaluddin, Manfarisyah, & Maghfirah, F. (2023). Strengthening zakat rules in Indonesia: A legal study of the law on the government of Aceh. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 7(1), 126–145. https://doi.org/10.22373/sjhk.v7i1.13993
Fuadi, Thayeb, M. H., Suhaidi, & Kamello, T. (2015). Conflict setting between zakat as a deduction of income tax (taxes credit) and zakat as deduction of taxable income (taxes deductable) (A research in Aceh Province, Indonesia). IOSR Journal of Economics and Finance (IOSR-JEF), 6(2), 40–49. https://www.iosrjournals.org/iosr-jef/papers/Vol6-Issue2/Version-1/G06214049.pdf
Ganiyev, A., & Umaraliev, S. (2020). The role of zakat in the early stages of the Islamic civilisation. EPRA International Journal of Multidisciplinary Research (IJMR), 6(6), 441–444. https://doi.org/10.36713/epra2823
Ghani, E. K., & Said, J. (2011). Carter instrument for zakat organisation: An examination using Delphi technique. Research Journal of International Studies, 21, 138–144. http://www.eurojournals.com/RJIS_21_10.pdf
Government of India. (2021). Economic survey 2020-2021 (Vol. 1). Ministry of Finance, Government of India. https://www.indiabudget.gov.in/budget2021-22/economicsurvey/index.php
Government of India. (2019, February 8). Task force on direct taxes. Income Tax Department. https://incometaxindia.gov.in/Pages/task-force-on-direct-taxes.aspx
Hakim, L., & Setyaningsih, A. I. (2022). Effectiveness of Online Zakat during the Covid-19 Pandemic by Amil Zakat Institutions in Boyolali, Indonesia. Journal of Islamic Economics Lariba, 8(2), 241–254. https://doi.org/10.20885/jielariba.vol8.iss2.art6
Hasan, Z., & Kamiluddin, K. (2021). Digital zakat fundraising in times of Covid-19 pandemic: Evidence from BAZNAS, Indonesia. Journal of Islamic Economic and Business Research, 1(2), Article 2. https://doi.org/10.18196/jiebr.v1i2.1
Hassan, M. K. (2010). An integrated poverty alleviation model combining zakat, awqaf and micro-finance. Seventh International Conference – The Tawhidi Epistemology: Zakat and Waqf Economy, Bangi 2010, 261–281. https://www.researchgate.net/publication/228889744_AN_INTEGRATED_POVERTY_ALLEVIATION_MODEL_COMBINING_ZAKAT_AWQAF_AND_MICRO-FINANCE
Hidajat, R. (2017). Penerapan manajemen zakat produktif dalam meningkatkan ekonomi umat di PKPU (Pos Keadilan Peduli Umat) Kota Makassar [Implementation of productive zakat management in improving the people’s economy at PKPU (Post of Justice Cares for Umat) Makassar City]. Millah, 17(1), 63–84. https://doi.org/10.20885/millah.vol17.iss1.art4
Hoque, N., Aktaruzzaman Khan, M., & Mowla, M. (2013). Organisational culture: Features and framework from Islamic perspective. Humanomics, 29(3), 202–219. https://doi.org/10.1108/H-06-2013-0040
Hoque, N., Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by Zakah in a transitional economy: A small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(1), 7. https://doi.org/10.1186/s40497-015-0025-8
Hoque, N., Mamun, A., & Mohammad Ahshanul Mamun, A. (2014). Dynamics and traits of entrepreneurship: An Islamic approach. World Journal of Entrepreneurship, Management and Sustainable Development, 10(2), 128–142. https://doi.org/10.1108/WJEMSD-04-2013-0027
Hudaefi, F. A., Caraka, R. E., & Wahid, H. (2021). Zakat administration in times of COVID-19 pandemic in Indonesia: A knowledge discovery via text mining. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 271–286. https://doi.org/10.1108/IMEFM-05-2020-0250
Jedidia, K. B., & Guerbouj, K. (2020). Effects of zakat on the economic growth in selected Islamic countries: Empirical evidence. International Journal of Development Issues, 20(1), 126–142. https://doi.org/10.1108/IJDI-05-2020-0100
Khasandy, E. A., & Badrudin, R. (2019). The influence of zakat on economic growth and welfare society in Indonesia. Integrated Journal of Business and Economics, 3(1), 65–79. https://doi.org/10.33019/ijbe.v3i1.89
Mansor, N. A., Mohd Fatzel, F. H., Shamsudin, S. M., & Khair Anwar, I. S. (2019). Zakat versus taxation: An overview of the implementation in Malaysia. In N. Z. M. Sidek, R. Said, & W. N. W. Hasan (Eds.), Islamic development management: Recent advancements and issues (pp. 329–337). Springer. https://doi.org/10.1007/978-981-13-7584-2_25
Mohsin, M., Iqbal, N., Taghizadeh-Hesary, F., & Iram, R. (2021). Measuring the performance of poverty reduction programs in rural Pakistan. In F. Taghizadeh-Hesary, N. Panthamit, & N. Yoshino (Eds.), Poverty reduction for inclusive sustainable growth in developing Asia (pp. 165–182). Springer. https://doi.org/10.1007/978-981-16-1107-0_8
Nurlaelawati, E. (2010). Zakat and the concept of ownership in Islam: Yusuf Qaradawi’s perspective on Islamic economics. Al-Jami’ah: Journal of Islamic Studies, 48(2), 365–385. https://doi.org/10.14421/ajis.2010.482.365-385
Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097
Pahala, I. (2016). Zakat is more significant than tax. Review of Integrative Business and Economics Research, 5(2), 286–294. https://sibresearch.org/uploads/3/4/0/9/34097180/riber_uh15-105__286-294_.pdf
The Income-tax Act, 1961, Parliament of India (1962) (testimony of Parliament of India).
Rehman, A. U., Aslam, E., & Iqbal, A. (2021). Factors influencing the intention to give zakāt on employment income: Evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies, 29(1), 33–49. https://doi.org/10.1108/IES-05-2020-0017
Sabiq, S. (1991). Fiqh us-sunnah: Az-zakah and as-siyam (Vol. 3). American Trust Publications.
Salleh, A. M. H. A. P. M. (2015). Integrating financial inclusion and saving motives into institutional zakat practices: A case study on Brunei. International Journal of Islamic and Middle Eastern Finance and Management, 8(2), 150–170. https://doi.org/10.1108/IMEFM-12-2013-0126
Seman, J. A., Jamil, N. N., & Hashim, A. J. C. M. (2021). Development of integrated Islamic finance-based index of financial inclusion using zakat and cash waqf: A preliminary study in Malaysia. The Journal of Muamalat and Islamic Finance Research, 18(2), 73–95. https://doi.org/10.33102/jmifr.v18i2.370
Sudirman. (2015). Government policy on zakat and tax in Indonesia. Ahkam: Jurnal Ilmu Syariah, 15(1), 1–8. https://journal.uinjkt.ac.id/index.php/ahkam/article/view/2841
Suhaib, A. Q. (2009). Contribution of zakat in the social development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313–334. https://www.bzu.edu.pk/PJSS/vol29no2_2009/FinalPJSS12.pdf
Suprayitno, E., Aslam, M., & Harun, A. (2017). Zakat and SDGs: Impact zakat on human development in the five states of Malaysia. International Journal of Zakat, 2(1), 61–69. https://doi.org/10.37706/ijaz.v2i1.15
Umaimah, Surianto, Moh. A., Sholichah, M., Suwarno, & Tumirin. (2020). Tax and zakat in an Islamic history review based on Arkoun’s critical thoughts. International Journal of Innovation, Creativity and Change, 13(3), 1354–1366. https://www.ijicc.net/images/vol_13/Iss_3/13346_Umaimah_2020_E1_R.pdf
Wahab, N. A., Alam, Md. M., Haq, A., Hashim, S., & Zainol, Z. (2022). Towards empowering zakat recipients: An assessment on effectiveness of zakat institutions from the zakat recipients’ perspective. Journal of Critical Reviews, 7(8), 1586–1597. https://doi.org/10.31219/osf.io/hvs7z
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Yusuf, M. O., & Derus, A. M. (2013). Measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory. Humanomics, 29(1), 61–74. https://doi.org/10.1108/08288661311299321
Zauro, N. A., Zauro, N. A., Saad, R. A. J., & Sawandi, N. (2020). Enhancing socio-economic justice and financial inclusion in Nigeria: The role of zakat, Sadaqah and Qardhul Hassan. Journal of Islamic Accounting and Business Research, 11(3), 555–572. https://doi.org/10.1108/JIABR-11-2016-0134
Zulinda, N., Kalbarini, R. Y., & Mursalin, M. (2022). Public’s understanding and zakat management on agricultural zakat. Journal of Islamic Economics Lariba, 8(1), 52–65. https://doi.org/10.20885/jielariba.vol8.iss1.art4
References
Abdelbaki, H. H. (2014). Assessment the Impact of Zakat on Aggregate Consumption and Poverty: Evidence From Egypt. Journal of Economics, Management and Trade, 4(8), 1306–1322. https://doi.org/10.9734/BJEMT/2014/9516
Abioyea, M. M.-O., Mohamad, M. H. S., & Adnan, M. A. (2011). Antecedents of zakat payers’ trust: The case of Nigeria. International Journal of Economics, Management and Accounting, 19(3), 133–164. https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/204
AbuBakar, N., & AbdulRahman, A. (2007). A comparative study of zakah and modern taxation. Journal of King Abdulaziz University-Islamic Economics, 20(1), 25–40. https://doi.org/10.4197/islec.20-1.2
Ahmad, Z. (1989). Public finance in Islam (IMF Working Papers WP/89/68). The International Monetary Fund. https://doi.org/10.5089/9781451960983.001
Ahmed, H., & Salleh, A. M. H. A. P. M. (2016). Inclusive Islamic financial planning: A conceptual framework. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 170–189. https://doi.org/10.1108/IMEFM-01-2015-0006
Akram H, Abd., Fitrijanti, T., & Rosdini, D. (2022). Amil Zakat Institutions Performance Analysis During the Covid-19 Pandemic: Studies in Indonesia, Singapore, and England. Journal of Islamic Economics Lariba, 8(2), 271–294. https://doi.org/10.20885/jielariba.vol8.iss2.art2
Al-Hadhrami, S. S., Al-Hattali, M. K., & Ahmed, E. R. (2021). Role of zakat in poverty alleviation: A case study in Nizwa City, Sultanate of Oman. Proceedings of the 2nd Kedah International Zakat Conference 2021 (i-KEIZAC 2021), 221–232. https://www.researchgate.net/publication/355789569_ROLE_OF_ZAKAT_IN_POVERTY_ALLEVIATION_A_CASE_STUDY_IN_NIZWA_CITY_SULTANATE_OF_OMAN
Ali, D. H. N. P. H. O., & Myles, G. D. (2010). The Consequences of Zakat for Capital Accumulation. Journal of Public Economic Theory, 12(4), 837–856. https://doi.org/10.1111/j.1467-9779.2010.01476.x
Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the Muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. https://doi.org/10.1111/aswp.12025
Al-Malkawi, H.-A. N., & Javaid, S. (2018). Corporate social responsibility and financial performance in Saudi Arabia: Evidence from Zakat contribution. Managerial Finance, 44(6), 648–664. https://doi.org/10.1108/MF-12-2016-0366
AlMatar, F. (2015). Zakat vs taxation: The issue of social justice and redistribution of wealth. European Journal of Business, Economics and Accountancy, 3(3), 119–129. https://www.idpublications.org/wp-content/uploads/2015/03/ZAKAT-VS.-TAXATION-THE-ISSUE-OF-SOCIAL-JUSTICE-AND-REDISTRIBUTION-OF-WEALTH.pdf
Ashafa, S. (2023). An appraisal of localization of zakᾱt disbursement in Lagos State, Nigeria. Journal of Religious Studies (UOCHJRS), 11(1), 81–96. https://www.researchgate.net/publication/369245572_AN_APPRAISAL_OF_LOCALIZATION_OF_ZAKAT_DISBURSEMENT_IN_LAGOS_STATE_NIGERIA
Ashurov, S., Alhabshi, S. M. bin S. J., Othman, A. H. A., Habibullah, M., & Yusof, M. S. M. (2022). Developing a conceptual framework for zakat collection and distribution impact on social welfare through implications of SDGs. In Research anthology on measuring and achieving Sustainable Development Goals (pp. 422–440). IGI Global. https://doi.org/10.4018/978-1-6684-3885-5.ch022
Auda, J. (2008). Maqasid al-shariah as philosophy of Islamic law: A systems approach. International Institute of Islamic Thought.
Azam, M., Iqbal, N., & Tayyab, M. (2014). Zakat and economic development: Micro and macro level evidence from Pakistan. Bulletin of Business and Economics (BBE), 3(2), 85–95. https://www.bbejournal.com/index.php/BBE/article/view/207
Faisal, Mukhlis, Jamaluddin, Manfarisyah, & Maghfirah, F. (2023). Strengthening zakat rules in Indonesia: A legal study of the law on the government of Aceh. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 7(1), 126–145. https://doi.org/10.22373/sjhk.v7i1.13993
Fuadi, Thayeb, M. H., Suhaidi, & Kamello, T. (2015). Conflict setting between zakat as a deduction of income tax (taxes credit) and zakat as deduction of taxable income (taxes deductable) (A research in Aceh Province, Indonesia). IOSR Journal of Economics and Finance (IOSR-JEF), 6(2), 40–49. https://www.iosrjournals.org/iosr-jef/papers/Vol6-Issue2/Version-1/G06214049.pdf
Ganiyev, A., & Umaraliev, S. (2020). The role of zakat in the early stages of the Islamic civilisation. EPRA International Journal of Multidisciplinary Research (IJMR), 6(6), 441–444. https://doi.org/10.36713/epra2823
Ghani, E. K., & Said, J. (2011). Carter instrument for zakat organisation: An examination using Delphi technique. Research Journal of International Studies, 21, 138–144. http://www.eurojournals.com/RJIS_21_10.pdf
Government of India. (2021). Economic survey 2020-2021 (Vol. 1). Ministry of Finance, Government of India. https://www.indiabudget.gov.in/budget2021-22/economicsurvey/index.php
Government of India. (2019, February 8). Task force on direct taxes. Income Tax Department. https://incometaxindia.gov.in/Pages/task-force-on-direct-taxes.aspx
Hakim, L., & Setyaningsih, A. I. (2022). Effectiveness of Online Zakat during the Covid-19 Pandemic by Amil Zakat Institutions in Boyolali, Indonesia. Journal of Islamic Economics Lariba, 8(2), 241–254. https://doi.org/10.20885/jielariba.vol8.iss2.art6
Hasan, Z., & Kamiluddin, K. (2021). Digital zakat fundraising in times of Covid-19 pandemic: Evidence from BAZNAS, Indonesia. Journal of Islamic Economic and Business Research, 1(2), Article 2. https://doi.org/10.18196/jiebr.v1i2.1
Hassan, M. K. (2010). An integrated poverty alleviation model combining zakat, awqaf and micro-finance. Seventh International Conference – The Tawhidi Epistemology: Zakat and Waqf Economy, Bangi 2010, 261–281. https://www.researchgate.net/publication/228889744_AN_INTEGRATED_POVERTY_ALLEVIATION_MODEL_COMBINING_ZAKAT_AWQAF_AND_MICRO-FINANCE
Hidajat, R. (2017). Penerapan manajemen zakat produktif dalam meningkatkan ekonomi umat di PKPU (Pos Keadilan Peduli Umat) Kota Makassar [Implementation of productive zakat management in improving the people’s economy at PKPU (Post of Justice Cares for Umat) Makassar City]. Millah, 17(1), 63–84. https://doi.org/10.20885/millah.vol17.iss1.art4
Hoque, N., Aktaruzzaman Khan, M., & Mowla, M. (2013). Organisational culture: Features and framework from Islamic perspective. Humanomics, 29(3), 202–219. https://doi.org/10.1108/H-06-2013-0040
Hoque, N., Khan, M. A., & Mohammad, K. D. (2015). Poverty alleviation by Zakah in a transitional economy: A small business entrepreneurial framework. Journal of Global Entrepreneurship Research, 5(1), 7. https://doi.org/10.1186/s40497-015-0025-8
Hoque, N., Mamun, A., & Mohammad Ahshanul Mamun, A. (2014). Dynamics and traits of entrepreneurship: An Islamic approach. World Journal of Entrepreneurship, Management and Sustainable Development, 10(2), 128–142. https://doi.org/10.1108/WJEMSD-04-2013-0027
Hudaefi, F. A., Caraka, R. E., & Wahid, H. (2021). Zakat administration in times of COVID-19 pandemic in Indonesia: A knowledge discovery via text mining. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 271–286. https://doi.org/10.1108/IMEFM-05-2020-0250
Jedidia, K. B., & Guerbouj, K. (2020). Effects of zakat on the economic growth in selected Islamic countries: Empirical evidence. International Journal of Development Issues, 20(1), 126–142. https://doi.org/10.1108/IJDI-05-2020-0100
Khasandy, E. A., & Badrudin, R. (2019). The influence of zakat on economic growth and welfare society in Indonesia. Integrated Journal of Business and Economics, 3(1), 65–79. https://doi.org/10.33019/ijbe.v3i1.89
Mansor, N. A., Mohd Fatzel, F. H., Shamsudin, S. M., & Khair Anwar, I. S. (2019). Zakat versus taxation: An overview of the implementation in Malaysia. In N. Z. M. Sidek, R. Said, & W. N. W. Hasan (Eds.), Islamic development management: Recent advancements and issues (pp. 329–337). Springer. https://doi.org/10.1007/978-981-13-7584-2_25
Mohsin, M., Iqbal, N., Taghizadeh-Hesary, F., & Iram, R. (2021). Measuring the performance of poverty reduction programs in rural Pakistan. In F. Taghizadeh-Hesary, N. Panthamit, & N. Yoshino (Eds.), Poverty reduction for inclusive sustainable growth in developing Asia (pp. 165–182). Springer. https://doi.org/10.1007/978-981-16-1107-0_8
Nurlaelawati, E. (2010). Zakat and the concept of ownership in Islam: Yusuf Qaradawi’s perspective on Islamic economics. Al-Jami’ah: Journal of Islamic Studies, 48(2), 365–385. https://doi.org/10.14421/ajis.2010.482.365-385
Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097
Pahala, I. (2016). Zakat is more significant than tax. Review of Integrative Business and Economics Research, 5(2), 286–294. https://sibresearch.org/uploads/3/4/0/9/34097180/riber_uh15-105__286-294_.pdf
The Income-tax Act, 1961, Parliament of India (1962) (testimony of Parliament of India).
Rehman, A. U., Aslam, E., & Iqbal, A. (2021). Factors influencing the intention to give zakāt on employment income: Evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies, 29(1), 33–49. https://doi.org/10.1108/IES-05-2020-0017
Sabiq, S. (1991). Fiqh us-sunnah: Az-zakah and as-siyam (Vol. 3). American Trust Publications.
Salleh, A. M. H. A. P. M. (2015). Integrating financial inclusion and saving motives into institutional zakat practices: A case study on Brunei. International Journal of Islamic and Middle Eastern Finance and Management, 8(2), 150–170. https://doi.org/10.1108/IMEFM-12-2013-0126
Seman, J. A., Jamil, N. N., & Hashim, A. J. C. M. (2021). Development of integrated Islamic finance-based index of financial inclusion using zakat and cash waqf: A preliminary study in Malaysia. The Journal of Muamalat and Islamic Finance Research, 18(2), 73–95. https://doi.org/10.33102/jmifr.v18i2.370
Sudirman. (2015). Government policy on zakat and tax in Indonesia. Ahkam: Jurnal Ilmu Syariah, 15(1), 1–8. https://journal.uinjkt.ac.id/index.php/ahkam/article/view/2841
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