Evaluating the E-Quality of Zakat Institutions Websites: Evidence From MENA Countries

Introduction

Zakat is one of the main pillars of Islam, that Allah has entrusted to Muslims in order to purify their wealth. The scholars explained the concept of zakat and the evidence of its legitimacy, from the Holy Qur'an, Sunnah, and the consensus of the Ummah. For example, the Qur’anic verse confirms “And establish prayer, and give zakah, and obey the Messenger - that you may receive mercy” (Holy Qur'an, Surat An-Nur: 56).

In the Arabic language, zakat means purity, growth and blessing (Adnan & Bakar, 2009; Friantoro & Zaki, 2018). Zakat can simply be defined as a certain amount, in a particular money, to be paid to a specified beneficiary, under certain conditions (Htay et al., 2014; Owoyemi, 2020). Zakat has a catalytic role for social growth by funding social security and social solidarity. Furthermore, zakat has a catalytic role for economic growth by financing investment operations and employing the elements of production (Khasandy & Badrudin, 2019).

There are similarities between zakat and tax (Barizah et al., 2007; Awang & Mokhtar, 2011). For example, both are compulsory. Also, whoever pays does not get a direct benefit. In addition, both require the existence of institutions to collect the value due. However, there are many differences between zakat and tax (see: Bakar, 2008; AlMatar, 2015; Mosteanu, 2018; Mansor et al., 2019). For example, fairness and certainty are greater in zakat. Zakat is a financial worship and one of the pillars of Islam, and it is characterized by stability and continuity. Whereas the tax is a human-made system that changes with the change of time and place. Furthermore, the goal is different. Zakat aims to purify the soul and comfort the poor and needy, and it achieves many social and economic goals. As for the tax, it aims to secure the financial resources of the government for spending in public interests, and it also achieves many financial, economic, social and political goals. There are also differences in payers of zakat or tax. Zakat-payer is a Muslim who has the nisab. As for the tax, the tax-payer is different according to the tax system applied in each country, and from time to time. Also, there are differences in terms of the amount. In zakat, it is fixed and never changeable, and its amount depends on the type of money on which zakat is imposed. The Qur’an and Sunnah set the fixed, unadjustable, amounts of zakat; ranging from one-fifth, one-tenth, half of one-tenth, to a quarter of one-tenth. As for the tax, it is relatively fixed according to the tax system, but it is subject to change by amending this system. In addition, there are differences between zakat and tax concerning their respective beneficiaries. The beneficiaries of zakat are specified by the Holy Qur’an in only eight groups; i.e., the poor, the needy, the people working on collecting zakat, attracting non-Muslims to Islam, freeing slave people, the debtor who cannot pay the debt, for the sake of God, and the traveler who did not yet reach the end of his travel (Ibn Sabeel). Thus, only those who benefit from Zakat are these groups. As for the tax, its beneficiaries are not specified; tax is distributed over the various aspects of spending in the budget of the state, and are not allocated to specific expenditures. Therefore, who benefits from tax spending are rich and poor people alike. There are also differences in terms of time to pay (maturity). In the case of zakat, it is stipulated that a lunar year (hawl) passes concerning cash, trade and animals, and that they reach the nisab. As for the tax, it is due even on part of the year. According to most of the tax systems, occasional and capital gains are subject to tax, even if it is not yearly. Finally, zakat is not waived by the passage of a certain period. Rather, it remains a debt that a Muslim must pay, and he is not discharged from it until he pays it. Whereas, the tax is prescribed by statute of limitations, and after a certain period of time, determined by the tax system, the right to collect the tax is lost.