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Length of business operation and its relationship with zakat compliance behaviour are hardly found in the literature. This is because many studies mainly discussed zakat on income compared zakat on business. Thus, this paper aims to identify the relationship between the length of business operation and compliance behaviour of business zakat among owners of SMEs through the new application namely Rasch Measurement Model. 276 questionnaires managed to be collected from SMEs and only 253doi:10.24191/jeeir.v6i3.8789 fatcat:siuedmmhgrfc7p6zj7m36sq3yu