Thematic Review Paper on Business Zakat from 2015 to 2020

• Published in: Economic Affairs (New Delhi)
• Main Author: Aziz Awang N.F.; Ramli R.; Amir A.M.; Wahid H.; Rahman S.M.A.; Sulaiman S.
• Format: Review
• Language: English
• Published: AESSRA 2023
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85171190363&doi=10.46852%2f0424-2513.2.2023.27&partnerID=40&md5=87ed3c7a9dd14a55a3b577325fce35e9

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. © The Author(s), 2023.