The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior
Keywords:
Zakat Compliance, Rational Choice Theory, Utility Maximization Model
Abstract
The dearth of studies on the economic theory and model from the perspective of zakat compliance behavior is hardly found in the literature and empirical evidence as well. Numerous studies have been explained through utility maximization and compliance behavior especially in the context of taxation based on the economic theory assumption. Discussion on compliance behavior has two basic theories that are associated with compliance; firstly, the psychological and sociological theory, and secondly, the economic theory that is always used to discuss compliance behavior in taxation. Due to that, this study aims to discuss the relevant economic theory and model from the perspective of zakat compliance behavior. In reviewing the relevant literature, this article provides a discussion on economic theory and model as a basis for explaining zakat compliance which includes a number of aspects like the economic aspect, psychological and sociological aspects as well as the Islamic aspect as previously suggested by some studies. Additionally, it demonstrates that economic theory and model also can be used to discuss Zakat compliance behavior and not purposely in the taxation system. Based on the discussion, this study will hopefully shed some light that even though the theory and model mainly discuss conventional perspectives such as the taxation system but it’s also can be adapted to discuss on Islamic perspective with some modification.
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References
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Akers, R. L., La Greca, A. J., Cochran, J., & Sellers, C. (1989). Social learning theory and alcohol behavior among the elderly. Sociological Quarterly, 30(4), 625-638.
Alabede, J. O., Zaimah, Z. Z., & Kamil, I. (2011). Individual taxpayers' attitude and compliance behavior in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation 3(5), 91-104.
Ali, J., & Abdullah, H. (2010). Impact of enforcement and co-management on compliance behavior of fishermen. International Journal of Economics and Finance, 2(4), 113-121.
Ali, M., Cecil, H., & Knoblett, J. (2001). The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers. Atlantic Economic Journal, 29(2), 186-202.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323-338.
Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. Accounting Review, 66(3), 577-593.
Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 3-18.
Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19(4-5), 259-275.
Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 1-17.
Amaratunga, D., Baldry, D., Sarshar, M., & Newton, R. (2002). Quantitative and qualitative research in the built environment: application of “mixed” research approach. Work Study, 51(1), 17-31.
Arif, H. M., Alwi, K., & Tahir, A. M. (2011). Factors influence company towards zakat payment: An explanatory studies. In Second International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding.
Barizah, N., Rahim, A., & Rahman, A. (2007). A comparative study of zakah and modern taxation. Journal of King Abdul-Aziz University: Islamic Economics, 20(1).
Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2).
Bernoulli, D. (1954). Exposition of a new theory on the measurement of risk. Econometrica: Journal of the Econometric Society, 22(1), 23-36.
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in Malaysia: An application of reasoned action theory. Jurnal Pengurusan, 28(1), 85-102.
Bidin, Z. (2008). Faktor-faktor penentu gelagat kepatuhan zakat gaji. Unpublished Ph.D. Thesis. Universiti Utara Malaysia.
Bidin, Z., & Idris, K. M. (2008). The role of attitude and subjective norm on intention to comply zakat on employment income. IKaZ International Journal of Zakat, 1(1), 113-134.
Borck, R. (2004). Income tax evasion and the penalty structure. Economics Bulletin, 8(5), 1-9.
Chorvat, T. (2007). Tax Compliance and the Neuroeconomics of Intertemporal Substitution. National Tax Journal, 60(3), 577-588.
Clotfelter, C. T. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65(3), 363-373.
Cowell, F. A. (1985). The economic analysis of tax evasion. Bulletin of Economic Research, 37(3), 163-193.
Cullis, J. G., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2-3), 305-321.
Daud, Z. (2011). Gelagat kepatuhan pembayaran zakat pendapatan melalui Baitulmal di Aceh. Unpublished Ph.D. Thesis. Universiti Kebangsaan Malaysia.
Diabi, A. (1993). The Concept of Zakah Evasion: An Economic Interpretation. Review of Islamic Economics, 2(2), 17-27.
Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11(1), 1-46.
Friedman, M., & Savage, L. J. (1952). The expected-utility hypothesis and the measurability of utility. The Journal of Political Economy, 463-474.
Gcabo, R., & Robinson, Z. (2007). Tax compliance and behavioral response in South Africa: an alternative investigation. South African Journal of Economic and Management Sciences, 10(3), 357-370.
Hasseldine, D. J., & Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience. Journal of Economic Psychology, 12(2), 299-324.
Heckathorn, D. D. (2001). Sociological rational choice. In G. Ritzer & B. Smart (Eds.), Handbook of social theory. London: SAGE Publications.
Herfeld, C. (2022). Revisiting the criticisms of rational choice theories. Philosophy Compass, 17(1), e12774.
Hijattulah, A. J., & Pope, J. (2008). Exploring the relationship between tax compliance costs and compliance issues in Malaysia. Journal of Applied Law and Policy, 1.
Idris, K. M. (2002). Gelagat kepatuhan zakat gaji di kalangan kakitangan awam. Unpublished Ph.D. Thesis. Universiti Utara Malaysia
Idris, K. M. (2009). Gelagat kepatuhan zakat pendapatan penggajian. Sintok: Penerbit Universiti Utara Malaysia.
Jackson, B., & Milliron, V. (1986). Tax compliance research: findings, problems and prospects. Journal of Accounting Literature, 5, 125-165.
James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
James, S., Murphy, K., & Reinhart, M. (2005). Taxpayer beliefs and views: two new surveys. Australian Tax Forum, 20, 157-188.
Juan, K. H., Ern, C. L., & Kwee, P. L. (2006). Perspective of non-taxpayers perceptions on issues of ethics and equity in tax compliance. Malaysian Accounting Review, 5(2), 47-59.
Kahf, M. (1983). Taxation policy in an Islamic economy. In Ziauddin Ahmad et. al. (Ed.), Fiscal Policy and Resource Allocation in Islam. Jeddah: International Centre for Research in Islamic Economics. King Abdul Aziz University.
Kamdar, N. (1997). Corporate income tax compliance: A time series analysis. Atlantic Economic Journal, 25(1), 37-49.
Khamis, M. R. (2014). An analysis of the factors determining compliance behavior of business zakat among SMEs in Selangor, Unpublished Thesis.
Khamis, M.R., Salleh, A.M. and Nawi, A.S. (2011). Compliance behavior of business Zakat payment in Malaysia: a theoretical economic exposition. 8th International Conference on Islamic Economics and Finance, Qatar Faculty of Islamic Studies, Qatar Foundation, pp. 1-17
Khurshid, A. (2007). Problems of research in Islamic economics. In Syed Omar Syed Agil & Aidit Ghazali (Eds.), Readings in the concept and methodology of Islamic economics. Kuala Lumpur: CERT Publications.
Mai, A. D., & Ofori, G. (2010). Determinants of firm compliance to environmental laws: a case study of Vietnam. Asia Europe Journal, 8(1), 91-112.
McKerchar, M., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: challenges for policymakers and revenue authorities. Journal of Tax Research, 7(2), 171-201.
Mohamed, M. W., Al-Junid, S. A. H., Mohd Azmi, O., Aidit, G., Jamil, O., & Arif, M. (1995). Case studies in Malaysia in Ahmed Abdel-Fattah El-Ashker & Muhammad Sirajul Haq (Eds.), Institutional Framework of Zakah: Dimensions and Implications (pp. 297-347). Kuala Lumpur: Islamic Research and Training Institute, Islamic Development Bank.
Muhammad, I. (2016). Factors that influence business zakat compliance among small and medium entrepreneurs. The Journal of Muamalat and Islamic Finance Research, 13(1), 97-110
Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems.
Nicholson, W. (2005). Microeconomic Theory: Basic Principles and Extensions (9th Ed.). Canada: South-Western.
Nicholson, W., & Snyder, C. (2008). Microeconomic Theory Basic Principles and Extensions (10th Ed.). United States of America: Thomson South-western.
Petersen, H. C., & Lewis, W. C. (1999). Managerial Economics. New Jersey: Prentice Hall.
Pope, J., & Raihana. (2010). The role of religiosity in tax morale and tax compliance. Australian Tax Forum, 25.
Richardson, G. (2006). The impact of tax fairness dimensions on tax compliance behavior in an Asian jurisdiction: The case of Hong Kong. International Tax Journal, 32(1), 29-42.
Robbins, S., & Coulter, M. (1999). Management. New Jersey: Pearson.
Robbins, S., & DeCenzo, D. (2008). Fundamentals of management. Essential concepts and applications. New Jersey: Pearson.
Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer compliance, volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
Saad, R. A. J. (2009a). Gelagat kepatuhan zakat perniagaan di negeri Kedah. Unpublished PhD Thesis. Universiti Utara Malaysia.
Saad, R. A. J. (2009b). Gelagat kepatuhan zakat perniagaan: Apakah penentunya. Paper presented: The 4th ISDEV International Islamic Conference (IDMAC 2010), Universiti Sains Malaysia, Pulau Pinang.
Sandmo, A. (2004). The theory of tax evasion: A retrospective view.
Sapingi, R., Ahmad, N., & Mohamad, M. (2011, May). A study on zakah of employment income: Factors that influence academics’ intention to pay zakah. In 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding (pp. 2492-2507).
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance.
Schmolders, G. (1970). Survey research in public finance: A behavioral approach to fiscal theory. Public Finance, 25(2), 300-306.
Sour, L. (2004). An economic model of tax compliance with individual morality and group conformity. Economía Mexicana NUEVA ÉPOCA, 13(1).
Sutinen, J. G., & Kuperan, K. (1999). A socio-economic theory of regulatory compliance. Economics, 26(1/2), 3.
Torgler, B. (2003). To evade taxes or not to evade: that is the question. Journal of Socio-Economics, 32(3), 283-302.
Trivedi, V. U., Shehata, M., & Mestelman, S. (2005). Attitudes, incentives, and tax compliance. CAn. tAx J., 53, 1, 29-61.
Veerinderjeet, S. (2003). Tax compliance and ethical decision making: A Malaysia perspective. Kuala Lumpur: Pearson Malaysia.
Wentworth, D. K., & Ricket, A. U. (1985). Determinants of tax evasion and compliance. Behavioral Sciences and the Law, 3(4), 455-466.
Wetzstein, M. E. (2005). Microeconomic theory: Concepts and connections. United States of America: Thomson Corporation.
Wintrobe, R., & Gërxhani, K. (2004). Tax evasion and trust: a comparative analysis.
Yitzhaki, S. (1974). Income tax evasion: A theoretical analysis. Journal of Public Economics, 3(2), 201-202.
Yusof, S., & Amin, R. M. (2007). A Survey on the Objective of the Firm and Models of Producer Behavior in the Islamic Framework. Journal of King Abdul-Aziz University: Islamic Economics, 20(2).
Zhiyang An. (2006). Identity and tax evasion. Paper presented at the 99th Annual Conference Taxation, Washington.
Ahmad, S., Nor, N. G. M., & Daud, Z. (2011). Tax-based modeling of zakat compliance. Jurnal Ekonomi Malaysia, 45(1), 101-108.
Ahmad, S., & Daud, Z. (2010). Model gelagat pematuhan dan pengelakan zakat: Suatu tinjauan teori. In Seventh International Conference-The Tawhidi Epistemology: Zakat and Waqf Economy (pp. 501-516). Ahmad Bello, D. (2008). Islamic social welfare and the role of zakah in the family system. Paper presented at the International Conference on Islamic Law and Muslim Minorities in Ghana, Ghana.
Akers, R. L., La Greca, A. J., Cochran, J., & Sellers, C. (1989). Social learning theory and alcohol behavior among the elderly. Sociological Quarterly, 30(4), 625-638.
Alabede, J. O., Zaimah, Z. Z., & Kamil, I. (2011). Individual taxpayers' attitude and compliance behavior in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation 3(5), 91-104.
Ali, J., & Abdullah, H. (2010). Impact of enforcement and co-management on compliance behavior of fishermen. International Journal of Economics and Finance, 2(4), 113-121.
Ali, M., Cecil, H., & Knoblett, J. (2001). The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers. Atlantic Economic Journal, 29(2), 186-202.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323-338.
Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. Accounting Review, 66(3), 577-593.
Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 3-18.
Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19(4-5), 259-275.
Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 1-17.
Amaratunga, D., Baldry, D., Sarshar, M., & Newton, R. (2002). Quantitative and qualitative research in the built environment: application of “mixed” research approach. Work Study, 51(1), 17-31.
Arif, H. M., Alwi, K., & Tahir, A. M. (2011). Factors influence company towards zakat payment: An explanatory studies. In Second International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding.
Barizah, N., Rahim, A., & Rahman, A. (2007). A comparative study of zakah and modern taxation. Journal of King Abdul-Aziz University: Islamic Economics, 20(1).
Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2).
Bernoulli, D. (1954). Exposition of a new theory on the measurement of risk. Econometrica: Journal of the Econometric Society, 22(1), 23-36.
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in Malaysia: An application of reasoned action theory. Jurnal Pengurusan, 28(1), 85-102.
Bidin, Z. (2008). Faktor-faktor penentu gelagat kepatuhan zakat gaji. Unpublished Ph.D. Thesis. Universiti Utara Malaysia.
Bidin, Z., & Idris, K. M. (2008). The role of attitude and subjective norm on intention to comply zakat on employment income. IKaZ International Journal of Zakat, 1(1), 113-134.
Borck, R. (2004). Income tax evasion and the penalty structure. Economics Bulletin, 8(5), 1-9.
Chorvat, T. (2007). Tax Compliance and the Neuroeconomics of Intertemporal Substitution. National Tax Journal, 60(3), 577-588.
Clotfelter, C. T. (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65(3), 363-373.
Cowell, F. A. (1985). The economic analysis of tax evasion. Bulletin of Economic Research, 37(3), 163-193.
Cullis, J. G., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18(2-3), 305-321.
Daud, Z. (2011). Gelagat kepatuhan pembayaran zakat pendapatan melalui Baitulmal di Aceh. Unpublished Ph.D. Thesis. Universiti Kebangsaan Malaysia.
Diabi, A. (1993). The Concept of Zakah Evasion: An Economic Interpretation. Review of Islamic Economics, 2(2), 17-27.
Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11(1), 1-46.
Friedman, M., & Savage, L. J. (1952). The expected-utility hypothesis and the measurability of utility. The Journal of Political Economy, 463-474.
Gcabo, R., & Robinson, Z. (2007). Tax compliance and behavioral response in South Africa: an alternative investigation. South African Journal of Economic and Management Sciences, 10(3), 357-370.
Hasseldine, D. J., & Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience. Journal of Economic Psychology, 12(2), 299-324.
Heckathorn, D. D. (2001). Sociological rational choice. In G. Ritzer & B. Smart (Eds.), Handbook of social theory. London: SAGE Publications.
Herfeld, C. (2022). Revisiting the criticisms of rational choice theories. Philosophy Compass, 17(1), e12774.
Hijattulah, A. J., & Pope, J. (2008). Exploring the relationship between tax compliance costs and compliance issues in Malaysia. Journal of Applied Law and Policy, 1.
Idris, K. M. (2002). Gelagat kepatuhan zakat gaji di kalangan kakitangan awam. Unpublished Ph.D. Thesis. Universiti Utara Malaysia
Idris, K. M. (2009). Gelagat kepatuhan zakat pendapatan penggajian. Sintok: Penerbit Universiti Utara Malaysia.
Jackson, B., & Milliron, V. (1986). Tax compliance research: findings, problems and prospects. Journal of Accounting Literature, 5, 125-165.
James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27-42.
James, S., Murphy, K., & Reinhart, M. (2005). Taxpayer beliefs and views: two new surveys. Australian Tax Forum, 20, 157-188.
Juan, K. H., Ern, C. L., & Kwee, P. L. (2006). Perspective of non-taxpayers perceptions on issues of ethics and equity in tax compliance. Malaysian Accounting Review, 5(2), 47-59.
Kahf, M. (1983). Taxation policy in an Islamic economy. In Ziauddin Ahmad et. al. (Ed.), Fiscal Policy and Resource Allocation in Islam. Jeddah: International Centre for Research in Islamic Economics. King Abdul Aziz University.
Kamdar, N. (1997). Corporate income tax compliance: A time series analysis. Atlantic Economic Journal, 25(1), 37-49.
Khamis, M. R. (2014). An analysis of the factors determining compliance behavior of business zakat among SMEs in Selangor, Unpublished Thesis.
Khamis, M.R., Salleh, A.M. and Nawi, A.S. (2011). Compliance behavior of business Zakat payment in Malaysia: a theoretical economic exposition. 8th International Conference on Islamic Economics and Finance, Qatar Faculty of Islamic Studies, Qatar Foundation, pp. 1-17
Khurshid, A. (2007). Problems of research in Islamic economics. In Syed Omar Syed Agil & Aidit Ghazali (Eds.), Readings in the concept and methodology of Islamic economics. Kuala Lumpur: CERT Publications.
Mai, A. D., & Ofori, G. (2010). Determinants of firm compliance to environmental laws: a case study of Vietnam. Asia Europe Journal, 8(1), 91-112.
McKerchar, M., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: challenges for policymakers and revenue authorities. Journal of Tax Research, 7(2), 171-201.
Mohamed, M. W., Al-Junid, S. A. H., Mohd Azmi, O., Aidit, G., Jamil, O., & Arif, M. (1995). Case studies in Malaysia in Ahmed Abdel-Fattah El-Ashker & Muhammad Sirajul Haq (Eds.), Institutional Framework of Zakah: Dimensions and Implications (pp. 297-347). Kuala Lumpur: Islamic Research and Training Institute, Islamic Development Bank.
Muhammad, I. (2016). Factors that influence business zakat compliance among small and medium entrepreneurs. The Journal of Muamalat and Islamic Finance Research, 13(1), 97-110
Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems.
Nicholson, W. (2005). Microeconomic Theory: Basic Principles and Extensions (9th Ed.). Canada: South-Western.
Nicholson, W., & Snyder, C. (2008). Microeconomic Theory Basic Principles and Extensions (10th Ed.). United States of America: Thomson South-western.
Petersen, H. C., & Lewis, W. C. (1999). Managerial Economics. New Jersey: Prentice Hall.
Pope, J., & Raihana. (2010). The role of religiosity in tax morale and tax compliance. Australian Tax Forum, 25.
Richardson, G. (2006). The impact of tax fairness dimensions on tax compliance behavior in an Asian jurisdiction: The case of Hong Kong. International Tax Journal, 32(1), 29-42.
Robbins, S., & Coulter, M. (1999). Management. New Jersey: Pearson.
Robbins, S., & DeCenzo, D. (2008). Fundamentals of management. Essential concepts and applications. New Jersey: Pearson.
Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer compliance, volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
Saad, R. A. J. (2009a). Gelagat kepatuhan zakat perniagaan di negeri Kedah. Unpublished PhD Thesis. Universiti Utara Malaysia.
Saad, R. A. J. (2009b). Gelagat kepatuhan zakat perniagaan: Apakah penentunya. Paper presented: The 4th ISDEV International Islamic Conference (IDMAC 2010), Universiti Sains Malaysia, Pulau Pinang.
Sandmo, A. (2004). The theory of tax evasion: A retrospective view.
Sapingi, R., Ahmad, N., & Mohamad, M. (2011, May). A study on zakah of employment income: Factors that influence academics’ intention to pay zakah. In 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding (pp. 2492-2507).
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance.
Schmolders, G. (1970). Survey research in public finance: A behavioral approach to fiscal theory. Public Finance, 25(2), 300-306.
Sour, L. (2004). An economic model of tax compliance with individual morality and group conformity. Economía Mexicana NUEVA ÉPOCA, 13(1).
Sutinen, J. G., & Kuperan, K. (1999). A socio-economic theory of regulatory compliance. Economics, 26(1/2), 3.
Torgler, B. (2003). To evade taxes or not to evade: that is the question. Journal of Socio-Economics, 32(3), 283-302.
Trivedi, V. U., Shehata, M., & Mestelman, S. (2005). Attitudes, incentives, and tax compliance. CAn. tAx J., 53, 1, 29-61.
Veerinderjeet, S. (2003). Tax compliance and ethical decision making: A Malaysia perspective. Kuala Lumpur: Pearson Malaysia.
Wentworth, D. K., & Ricket, A. U. (1985). Determinants of tax evasion and compliance. Behavioral Sciences and the Law, 3(4), 455-466.
Wetzstein, M. E. (2005). Microeconomic theory: Concepts and connections. United States of America: Thomson Corporation.
Wintrobe, R., & Gërxhani, K. (2004). Tax evasion and trust: a comparative analysis.
Yitzhaki, S. (1974). Income tax evasion: A theoretical analysis. Journal of Public Economics, 3(2), 201-202.
Yusof, S., & Amin, R. M. (2007). A Survey on the Objective of the Firm and Models of Producer Behavior in the Islamic Framework. Journal of King Abdul-Aziz University: Islamic Economics, 20(2).
Zhiyang An. (2006). Identity and tax evasion. Paper presented at the 99th Annual Conference Taxation, Washington.
Published
2023-06-11
How to Cite
Khamis, M. R., & Kamarudin, M. F. bin. (2023). The Economic Theory Assumption and Utility Maximization Model: The Perspective of Zakat Compliance Behavior. Information Management and Business Review, 15(2(I)SI), 17-34. https://doi.org/10.22610/imbr.v15i2(I)SI.3415
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