Infrastructure projects are one of the main activities undertaken by governments around the world. Government spending on infrastructure projects can assist in growing the economy.  In other words, infrastructure projects such as power plants, roads, airports, schools, electricity, water systems, and telecommunications are the main foundation of the modern economy. A dollar spent on an infrastructure project can lead to the outcome of more than a dollar i.e. government spending on infrastructure projects has a strong multiplier effect.  For example, when establishing a power plant, will not generate only employment directly through the construction and operation of the power plant, but it will also increase the number of people who are able to consume or consume more (consumers). This in turn can result in a higher growth rate.  Recently, governments look to Sukuk as an attractive financing solution for borrowing from the international markets. The evidence of this is that the proportion of sovereign Sukuks used to be greater than 50% of Sukuks issued around the world