Thematic Review Paper on Business Zakat from 2015 to 2020 Aziz@Awang Nurul Fatma1,3,*, Ramli Rosiati1, Amir Amizawati Mohd1, Wahid Hairunnizam1, Ab Rahman Siti Maziah2, Sulaiman Saliza3 1Faculty of Economics and Management, Universiti Kebangsaan Malaysia 2Faculty of Business Management, Universiti Teknologi MARA 3Faculty of Accountancy, Universiti Teknologi MARA *Corresponding author: p105735@siswa.ukm.edu.my (ORCID ID: 0000-0001-6203-5565)
Online Published on 25 October, 2023. Abstract This paper examines the last five years of the literature trend on business zakat worldwide. Although, there have been numerous studies on zakat in the past years, studies on business zakat are scarce. The literatures mostly focuses on zakat institutions or zakat management (Sawmar & Mohammed, 2021b), or zakat on an individual basis (Bin-Nashwan et al. 2020). These past studies did not look at the zakat collection in the business sector and no other studies as far as this study concern have used the thematic analysis on the business zakat literature. This paper is the first to use thematic analysis approach introduced by Clarke and Braun (2013) using the software Atlas.ti version 9 (Zairul, 2020) to study business zakat. The literature search encompasses three databases: Scopus, WOS, and ScienceDirect. Four themes are found in this study which are the impact of business zakat, factors influencing the payment of business zakat, issues arising from the business zakat concept, and solutions proposed by some papers regarding the issues of business zakat. Since this study only focus on the business zakat owned by companies, the findings might not be suitable for business ownership owned by individuals. Nevertheless, the findings on business zakat issues are still significant enough to zakat scholars, which could be considered for future studies. Highlights This study attempted to determine the trend of business zakat studies over the previous five years. Previous research has yielded four themes related to business zakat. The following are the consequences, payment factors, issues, and solutions. This study also suggested a few future studies in the area of business zakat in particular, and zakat in general.
Top Keywords Business zakat, Islamic bank, Islamic taxation, Thematic review, Atlas. t.i version 9. Top |