International Journal of Zakat (IJAZ)
Vol 5 No 2 (2020): International Journal of Zakat

Compliance Intention to Pay Zakat on Salary

Najwa Mohd Khalil (Miss)
Hanudin Amin (Assoc. Prof. Dr.)
Nur Shahirah Azman (Miss)



Article Info

Publish Date
30 Sep 2020

Abstract

ABSTRACT This study examines the effects of attitude, subjective norm, perceived behavioural control and taqwa on compliance intention to pay zakat on salary in East Malaysia. A deductive approach is employed to examine young public servants' compliance intention to contribute to zakat payment on their salary. The model is tested using survey data from 202 respondents in Kota Kinabalu, Sabah, East Malaysia. The results obtained indicate that attitude, subjective norm and perceived behavioural control are significantly related to the compliance intention. Besides these factors, taqwa is also significant. Besides, the post hoc analysis indicates that attitude can play a role as a mediating variable for the relationship between taqwa and compliance intention. This study improves the generalisation of the theory of planned behaviour (TPB) to include zakat payment, where Islamic altruism is brought into play. Our findings are of the essence to provide valuable insights for zakat authority to manage zakat payers effectively by considering new millenials as new zakat payers' base and patronage factors as captured in this study

Copyrights © 2020






Journal Info

Abbrev

journal

Publisher

Subject

Religion

Description

International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good ...