Zakah (Islamic tax) in Islam is considered to be one of the fundamental mechanisms for assistance of poverty among Muslim societies. Although Zakah plays a vital role for the survival of low-income earners (Asnaf) in Muslim countries, the Zakah collection remains low in these countries, especially in Yemen. Prior studies have elucidated that perceived behavior control (PBC) can assist to improve human behavioral intention. The main objective of this study is to extend the previously reported results by showing how different degrees of PBC have a potential influence on Muslim businessmen’s attitude and subjective norms relating to Zakah payment in forming intention to comply with Zakah. Using data collected from 202 Yemeni businessmen through self-administered survey, the results of multiple regression analysis revealed evidence of a significant interaction between (1) attitude and PBC, and (2) subjective norms and PBC in relation to behavioral intention; such that attitude and perceived norms were more strongly associated with intention to comply with Zakah among businessmen reporting higher levels of PBC. The findings are relevant to practitioners and policymakers in the field of Zakah and human behavior, particularly in Muslim majority countries. Future directions and recommendations for improving PBC are suggested.

Purpose: The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs).Design/methodology/approach: In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model.Findings: The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance.Research limitations/implications: Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections.Originality/value: This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Purpose: As one of the constituted main pillars of Islam,Zakahcompliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective.Design/methodology/approach: The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships.Findings: The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated thatZakahlaw complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.Practical implications: Policies and programs focused onZakahlaws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such asZakah.Originality/value: This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.

Purpose: With fundraising appeals for coronavirus disease 2019 (COVID-19) relief efforts and donating to those affected by its spread and impact, donors, volunteers and charities can all play their part and render much-needed support and aid. The purpose of this study is to be part of such effort by empirically examining the intrinsic and extrinsic motivations that drive people's attitudes to engage in fundraising campaigns launched in many communities, providing a richer understanding of donors' responses.Design/methodology/approach: The present work follows a quantitative approach based on an online survey conducted among potential Kuwaiti charitable donors. A total of 565 useable responses (356 females, 209 males) were obtained using snowball sampling and analyzed through smart partial least squares (SmartPLS) software.Findings: With 90% of respondents financially able to donate who have a monthly income equal to or greater than the average (US$2000), this study confirms the suitability of the model used in predicting donors' attitudes to contribute online to grassroots fundraising campaigns. It reveals that all constructs included in the model (i.e. charitable projects geared for those affected by the pandemic, Internet technology (IT) features and religiosity level) are statistically significant, except for trust in charities.Practical implications: This study suggests that in uncertainty and concern surrounding COVID-19, nonprofit organizations, charities and governments should make concerted efforts toward mitigating the impacts of the pandemic on families and workers who are on the frontline against its outbreak. Possible areas need to be improved through suitable proactive strategies to solicit online monetary donations, such as charitable projects with inclusive information, focus attention on IT features (e.g. privacy, trustworthiness, security and effectiveness) and strengthen the religious faith of donors toward the significance of helping vulnerable groups and regions.Originality/value: The research adds value to the literature on donation and giving behavior by offering an in-depth understanding of what influences online donation attitudes, especially amid such an unprecedented epidemic crisis.

Purpose: Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.Design/methodology/approach: Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.Findings: The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.Practical implications: Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.Originality/value: Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.

Purpose: To provide a sound understanding of Zakah compliance behaviour, this paper aims to shed light on the relationships between Zakah system fairness, Zakah morale, peer influence and law enforcement with Zakah compliance behaviour among entrepreneurs.Design/methodology/approach: The underpinning model used in this paper is the socio-economic theory of regulatory compliance for assessing the probable determinants shaping Zakah payers' compliance behaviour. Based on a survey of active entrepreneurs in a typical Islamic situation like Yemen, a total of 500 self-administered instruments were distributed to the respondents. Partial least squares-structural equation modelling (PLS-SEM) was used to estimate the compliance model.Findings: All the variables included in the compliance model are statistically significant, except for law enforcement. Zakah compliance of entrepreneurs is significantly influenced by Zakah system fairness, Zakah morale and peer influence.Practical implications: Zakah institutions and agencies in Muslim-majority countries may use the results of this work to focus attention on appropriate proactive policies to formulate a fair Zakah system, inculcating moral responsibility among Zakah payers, embarking on sensitisation programmes in society as a whole, and being more proactive in educating Muslims in the importance of paying Zakah to the respective Zakah agencies.Originality/value: This paper complements the limited literature on Zakah by examining both tangible and intangible motivations affecting Zakah payers' compliance decision.