Siti Maziah Ab Rahman, Mariam Setapa, Iman Nur Amirah Rusli, Muhsin Nor Paizin, Mohd Hafeez Al-Amin Abdul Wahab
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引用次数: 0
摘要
天课是伊斯兰信仰的五大支柱之一,是一种强制性的“慈善”形式,每个穆斯林都被期望做出贡献。使用天课不仅是为了净化财产,也是为了净化缴纳天课者的自私和贪财的心。虽然支付天课是穆斯林义务的一部分,但所收取的金额仍然较低,并不理想。关于天课商业支付的问题很少被讨论,特别是关于如何增加商业天课支付者的数量。这是因为关于财富的天课比关于商业的天课要多。马来西亚的天课机构在增加商业天课的收集方面仍然面临着一些障碍。以往关于这一问题的研究大多没有详细说明企业天课支付中支付者的知识因素以及天课制度的作用。因此,本研究的目的是确定企业责任和激励企业支付天课。本研究还运用了资源基础观(RBV)理论。在本研究中,采用深度访谈作为收集数据的方法,这是一种定性方法。影响企业责任和激励企业支付天课的原因是“知识水平”和“天课机构的领导”。案例研究使用的是Perdana Kota Bharu酒店。
Corporate Responsibility And Motivating Corporate Zakat Payment
Zakat is one of the five pillars of the Islamic faith, which is an obligatory form of "charity", and every Muslim is expected to contribute. The use of zakat is not only to purify property but to purify the hearts of zakat payers from selfishness and wealth greed. Although it is part of Muslims obligation to pay zakat, the amount collected recorded is still lower and not optimal. The issue on zakat business payment is not often debated particularly on how to increase the number of business zakat payer. This is because zakat on wealth is more than total zakat on the business. Malaysian zakat institution still faces several obstacles to increase the collection of business zakat. Most of the previous studies on this issue they do not explain more detail about the factor of knowledge of payers on business zakat payment and also the role of zakat institution. Hence, the purpose of this research is to identify corporate responsibility and motivating corporate zakat payment. This research also used the Resource-Based View (RBV) Theory. For this study, data were collected using in-depth interviews as a method of collecting data which is a qualitative method. The reason influenced corporate responsibility and motivating corporate zakat payment are "level of knowledge", and "leadership of zakat institution". The case study is using Hotel Perdana Kota Bharu.