Zakat compliance behaviour : a case of zakat on employment income in IIUM /

Zakat is an integral Islamic tool prescribed by Allah to the people in order to strike a balance in the socio-economic environment of a country. Zakat on employment income is one crucial component of zakat and in a Malaysian context, it represents the greatest amount of zakat collection from year to...

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Bibliographic Details
Main Author: Mohd Hisyam bin Ghazali @ Mohd Zain (Author)
Format: Thesis
Language:English
Published: Kuala Lumpur : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2014
Subjects:
Online Access:Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library.
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100 0 |a Mohd Hisyam bin Ghazali @ Mohd Zain,  |e author  
245 1 0 |a Zakat compliance behaviour :  |b a case of zakat on employment income in IIUM /  |c by Mohd Hisyam bin Ghazali @ Mohd Zain 
264 1 |a Kuala Lumpur :  |b Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,  |c 2014 
300 |a xiv, 108 leaves :  |b illustrations ;  |c 30cm. 
336 |2 rdacontent  |a text 
347 |2 rdaft  |a text file  |b PDF 
502 |a Thesis (MSc.ACC)--International Islamic University Malaysia, 2014. 
504 |a Includes bibliographical references (leaves 100-103). 
520 |a Zakat is an integral Islamic tool prescribed by Allah to the people in order to strike a balance in the socio-economic environment of a country. Zakat on employment income is one crucial component of zakat and in a Malaysian context, it represents the greatest amount of zakat collection from year to year. Specifically, Lembaga Zakat Selangor (LZS) has reported that the collection of zakat on employment income has increased steadily from year 1994 to 2011. However, past studies have shown that the compliance level of zakat on employment income is still low and it indicates that there are a great number of eligible zakat payers who do not actually pay out their zakat. This study aims to survey the factors that may influence the intention of zakāt compliance (IZC) among the staffs of the International Islamic University Malaysia (IIUM) in Gombak campus by using the determinants of the Theory of Planned Behaviour (TPB) which are attitude toward behaviour (ATB), subjective norms (SBN) and perceived behavioural control (PBC). Since the relationship between the zakat payers and zakāt authority is based on mutual exchange of trust as promulgated by the Social Exchange Theory (SET), hence this study dichotomises the ATB into attitude toward zakat compliance (AZC) and attitude toward zakat authority (AZA). This study hypothesises that AZC, AZA, SBN and PBC have significant positive influences on the IZC. The findings of this study show that only AZC and AZA have significant positive influence on the IZC while SBN and PBC have positive and negative relationship respectively with the IZC but not significant. This study contributes to the enrichment of the literature in the intention of zakāt compliance and also to the betterment of the current administration of zakat collection and distribution by the zakat authority. 
596 |a 1 
610 2 0 |a International Islamic University Malaysia  |x Employees 
650 0 |a Zakat  |z Malaysia 
655 7 |a Theses, IIUM local 
690 |a Dissertations, Academic  |x Department of Accounting  |z IIUM 
691 |a Zakat of wealth 
710 2 |a International Islamic University Malaysia.  |b Department of Accounting 
856 4 |u http://studentrepo.iium.edu.my/handle/123456789/3701  |z Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. 
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