Designing a Blockchain-Based Model for Zakat Management in Malaysia

Wealth redistributive tax, basically based on the zakat, one of the five pillars of Islam, and a very significant form of social benefit. However, zakat management in Malaysia is still facing wasteful problems that are non-transparent, poor governance, and a lack of technological applications. Therefore, this paper is set to identify the main determining success factors of the blockchain-based zakat management model in Malaysia, which will be focused on several key factors: a sound legal and regulatory environment, efficiency and sustainability, stakeholder involvement supporting the initiative, a techno-savvy culture towards technology adoption, and readiness for implementing blockchain. The study employed cross-sectional quantitative research, with Partial Least Squares Structural Equation Modeling (PLS-SEM) as the framework to analyze and examine the direct, indirect, and mediating effects of the constructs on both zakat practices and blockchain adoption. The results suggest several functional policy implications for regulators, zakat institutions, and Islamic finance actors in the realm of zakat administration modernization, focusing on regulatory certainty, technological preparedness, cooperative advocacy, and shared vision as well as institutional reform. Therefore, this paper furthers the Islamic social finance literature by exploring empirically how the blockchain technology can enhance transparency, efficiency, and trustworthiness within zakat governance. This paper proposes future research that includes cross-border blockchain-based zakat systems, comparative with other Muslim countries, and the effectiveness of long-term sustainability using blockchain for zakat management frameworks.

Blockchain Technology, Zakat Practices, Islamic Finance, Financial Technology

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