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The present study attempts to identify the level of  understanding and the practice of foreign workers as  regards to zakat and fitrah in the Federal Territory; to identify  the amount of potential collection and number of foreign  workers in the Federal Territory who are zakat payers;  to recommend the best zakat collection management and marketing strategy to attract foreign workers in the Federal Territory to pay zakat of income and fitrah at the Zakat Collection Center (PPZ); and to analyze the factors that contribute to the probability of Muslim foreign workers choose to pay zakat and fitrah in Malaysia.

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