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The study measures the efficiency of zakat collection and distribution by Islamic Religious Council of Perak (MAIPk) in Malaysia between 2013 to 2017. The efficiency of zakat collection and distribution are important to ensure zakat institution achieves the objective that has been established by the society. Previous studies show that the society still have negative perception in the effectiveness of zakat distribution by zakat institutions, hence affect the level of Muslim’s confidence to perform their duties to pay zakat through the institutions. This research applied two-stage DEA analysis to measure the efficiency of zakat collection and distribution. The findings form 3 efficiency measures which are technical efficiency, allocative efficiency and cost efficiency for both MAIPk’s role of collecting and distributing zakat in Perak. The results show that zakat collection full efficiency is achieved in 2017 while that of zakat distribution is in 2015.
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