Description:

This Master Prompt provides an integrated behavioural and institutional framework for studying why individuals, employees, entrepreneurs, businesses and organisations comply or fail to comply with zakat obligations. It covers religiosity, knowledge, attitudes, moral reasoning, perceived behavioural control, social norms, trust, institutional credibility, satisfaction, ethical orientation, enforcement, tax incentives, demographic characteristics and socioeconomic and environmental influences. Researchers are guided in applying behavioural theories and quantitative, qualitative and mixed-method approaches to examine intention-to-pay and actual zakat behaviour, institutional versus direct payment, business and employment-income zakat, and digital payment adoption.