rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Zakat compliance behaviour
    sub title: a case of zakat on employment income in IIUM
  name:
    name part: Mohd Hisyam bin Ghazali @ Mohd Zain
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2014
  language:
    language term: eng
  physical description:
    extent: xiv, 108 leaves : illustrations ; 30cm.
  abstract: 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.
  note: by Mohd Hisyam bin Ghazali @ Mohd Zain
  note: Thesis (MSc.ACC)--International Islamic University Malaysia, 2014.
  note: Includes bibliographical references (leaves 100-103).
  subject:
    geographic code: a-my---
  subject:
    name:
      name part: International Islamic University Malaysia
    topic: Employees
  subject:
    topic: Zakat
    geographic: Malaysia
  classification: BPA533.3
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3701
  record info:
    record content source: UIAM
    record creation date: 140317
    language of cataloging:
      language term: eng