@article{MAKHILLIBM2017111227335,
    title = {Detection Risk and Penalty Magnitude and Zakah on Business
Compliance Behavior: A Conceptual Model},
    journal = {International Business Management},
    volume = {11},
    number = {12},
    pages = {2023-2025},
    year = {2017},
    issn = {1993-5250},
    doi = {ibm.2017.2023.2025},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2017.2023.2025},
    author = {Mushari,Zainol and},
    keywords = {Zakah compliance,detection risk,penalty magnitude,tax compliance,business income,matter},
    abstract = {Zakah is a major financing source for the poor and needy in majority of Muslims societies. As the
issue of low collection of Zakah revenue is common, an efficient Zakah system is necessity as well higher Zakah
payer’s compliance is must. This study aims to expand the domain knowledge of Zakah compliance by
incorporate detection risk and penalty magnitude as predominated factors in economic compliance school
within the framework of the Theory of Planned Behavior (TPB). Offering research framework that expected to
predict Zakah on business compliance behavior. This study argues that the findings of this study have a vital
contribution to Zakah compliance literature as a growing body of knowledge. Although, this study has
limitation as it lacks of empirical evident. Thus, future studies are highly encouraged to be conducted based
on this model wherever Zakah on business compliance is matter and also to consider potential factors.}
    }