Trend and relationship between collection and distribution of zakat

Zakat is very important in human socioeconomic especially Muslims. various research have been conducted but the previous studies of zakat are more discuss about laws and model that is both compliance and payment behaviour. This research focuses more on to identify the trend and relationship between collection and distribution of every state. The purpose of this study is to develop the new environment of zakat regarding to the collection and distribution of zakat. This study use data of zakat collection and distribution in Malaysia. the data use are from 2000 to 2013. Thisstudy was undertaken to investigate whether the zakat collection and distribution has a significant relationship or not. The methodology used for this study is quantitative method. The study indicate that the trend analysis of collection and distribution of zakat in most state increase. This study also indicates significant relationship between collection and distribution. The suggestion to improve the collection and distribution of zakat in Malaysia is to privatize institutions across the states. The goverment also needs to implement to improve the enforcement of obligatory payment zakat collection but the governments in this distribution of zakat in advance so that it can restore public confidence in the institution of zakat