Work cat.: Alfitri. Whose authority? interpreting, imposing, and complying with corporate zakat obligations in Indonesia, 2015: abstr. (the development of concept and practice of corporate zakat (obligatory alms under Islamic law payable by business entities) in Indonesia; corporate zakat imposition through the Zakat Law of 1999 and 2011; from the Islamic banking sector case study, it was found that the reasons why they comply with corporate zakat duty even though they are not legally compelled to are affected by a combination of two or three factors)

Merriam-Webster dictionary online, Apr. 7, 2020 (zakat: an annual alms tax or poor rate that each Muslim is expected to pay as a religious duty and that is used for charitable and religious purposes)

Britannica online, Apr. 7, 2020 (Zakat, Islamic tax; Zakat, Arabic zakāt, an obligatory tax required of Muslims, one of the five Pillars of Islam; The tax levy required by religious law varies with the category. Recipients of the zakat include the poor and needy, the collectors themselves, and "those whose hearts it is necessary to conciliate"--e.g., discordant tribesmen, debtors, volunteers in jihad (holy war), and pilgrims)