An Assessment of Corporate Zakat Payment During Covid-19 Pandemic

ABSTRACT

This study aims to assess corporate zakat payment during the Covid-19 Pandemic Period. This is intriguing due to the fact that Covid-19 caused lockdown, recession, and financial crisis that could affect the company. Unlike business activities and performance which are significantly affected by locked down policies due to the Covid 19 Pandemic charitable activities including Corporate Zakat exhibit a more positive resilient response to continuously support those in need and affected by covid 19 during the pandemic period. This study employs a qualitative method based on the data provided. The outcome indicates that Covid-19 pandemic period had no impact on corporate zakat payment, as some businesses continued to pay zakat during the pandemic. This demonstrates that Covid-19 had no direct impact on zakat payments made by corporations. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.