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The Conceptual Paper on Service Quality and Business Zakat Compliance Behaviour among SMEs in Kedah

Author

Listed:
  • Yaty Sulaiman
  • Maria Abdul Rahman
  • Nik Kamariah Nik Mat

Abstract

The quality of service is an essential element in evaluating the capabilities of an institution to meet its goals. The purpose of the conceptual framework is to study the relationship between the service quality of Lembaga Zakat Negeri Kedah and the compliance of business zakat payers. The paper discussed the introduction of zakat, definition of service quality, service quality model, compliance behaviour and the relationship between service quality and compliance behavior of zakat payers. The SERVQUAL Model and Theory of Planned Behavior are discussed in this paper to measure the relationship between service quality and the compliance behavior of zakat payers. The recommendation of service quality improvement by Lembaga Zakat Negeri Kedah has been suggested in this study.

Suggested Citation

  • Yaty Sulaiman & Maria Abdul Rahman & Nik Kamariah Nik Mat, 2019. "The Conceptual Paper on Service Quality and Business Zakat Compliance Behaviour among SMEs in Kedah," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 5(1), pages 23-28.
    • Handle: RePEc:spi:joabfr:v:5:y:2019:i:1:p:23-28:id:151
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