Paper Title
Zakah Recipient Perception Towards Zakat Distribution Efficiecy Based on Maslow’s Hierarchy of Needs

Zakat is one of the five pillars in Islam. The distribution of zakat in Malaysia should be able to reduce poverty in society and help zakat recipients in fulfilling their needs.The aim of this research is to study zakat distribution efficiency perception based Maslow’s hierarchy of needs. Human needs in this study consists of five elements as stipulated in Maslow’s hierarchy of needs. The elements are physiological needs, safety needs, social needs, esteem needs and self-actualization. Approximately, 100 sets of questionnaires were sent to zakat recipient’s in Pekan, Pahang. All respondents returned their responses. Data were analysed using IBM SPSS Statistics 20. In order to identify the significant relationship between variables, regression analysis was done by conducting t-test and hypothesis testing. The result of the study indicates that five elements of needs positively affecting zakat distribution efficiency. The study was also able to identify the most and least factor that influenced zakat distribution efficiency which are self-actualization and esteem needs. This study concludes that zakat distribution system is not only fulfilling monetary needs but also non-monetary needs Index Terms- Zakat, Maslow’s hierarchy of needs, poverty, zakah recipient’s, zakat distribution efficiency