Factor influencing taxpayers intention to claim Zakat as a tax rebate
Muslims are responsible to pay zakat and tax that are considered as two obligations that needs to be complied. In regard to this, Malaysia is one of the Islamic countries that integrates zakat and tax in their tax system. More importantly, the Malaysian tax system provides zakat rebate for individua...
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Universiti Sains Islam Malaysia |
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USIM Institutional Repository |
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English |
| topic |
Taxation--Malaysia Income tax Zakat rebate |
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Taxation--Malaysia Income tax Zakat rebate Nur Shahira binti Mohamad Nor Factor influencing taxpayers intention to claim Zakat as a tax rebate |
| description |
Muslims are responsible to pay zakat and tax that are considered as two obligations that needs to be complied. In regard to this, Malaysia is one of the Islamic countries that integrates zakat and tax in their tax system. More importantly, the Malaysian tax system provides zakat rebate for individual Muslim taxpayers. Zakat rebate is deducted from the total income tax, thus consequently minimising two obligations faced by Muslims in paying tax. However, little is known about the intention of Muslims in claiming zakat tax rebate due to the limited number of researches conducted on Malaysian zakat rebate. Hence, the objective of this study was to examine the factors that influence Muslim taxpayers’ intention in paying zakat as a tax rebate through the adoption of the variables in the Theory of Planned Behaviour (TPB). Additionally, this study also examined knowledge as a new variable. The current research adopted the quantitative research methodology by distributing a total of 600 questionnaires through paper-based survey and internet (email) to Muslim individual taxpayers in Selangor. However, only a total of 435 questionnaires were returned and deemed usable, which was then analysed using the Statistical Package for Social Science (SPSS). The results of the present study revealed that attitude, subjective norm, perceived behavioural control, and knowledge have a significant influence on the intention of Muslim individual taxpayers’ intention in claiming zakat payment as a tax rebate. On a more important note, the outcomes of this study further expanded the minimal zakat-taxation literature and provided assistance to the Inland Revenue Board of Malaysia and Malaysian zakat institutions in their attempt of understanding the behaviour of Muslim individual taxpayers in claiming zakat payment as a tax rebate. |
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Thesis |
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Nur Shahira binti Mohamad Nor |
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Nur Shahira binti Mohamad Nor |
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Nur Shahira binti Mohamad Nor |
| title |
Factor influencing taxpayers intention to claim Zakat as a tax rebate |
| title_short |
Factor influencing taxpayers intention to claim Zakat as a tax rebate |
| title_full |
Factor influencing taxpayers intention to claim Zakat as a tax rebate |
| title_fullStr |
Factor influencing taxpayers intention to claim Zakat as a tax rebate |
| title_full_unstemmed |
Factor influencing taxpayers intention to claim Zakat as a tax rebate |
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factor influencing taxpayers intention to claim zakat as a tax rebate |
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Universiti Sains Islam Malaysia |
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my-usim-ddms-125802024-05-29T20:30:51Z Factor influencing taxpayers intention to claim Zakat as a tax rebate Nur Shahira binti Mohamad Nor Muslims are responsible to pay zakat and tax that are considered as two obligations that needs to be complied. In regard to this, Malaysia is one of the Islamic countries that integrates zakat and tax in their tax system. More importantly, the Malaysian tax system provides zakat rebate for individual Muslim taxpayers. Zakat rebate is deducted from the total income tax, thus consequently minimising two obligations faced by Muslims in paying tax. However, little is known about the intention of Muslims in claiming zakat tax rebate due to the limited number of researches conducted on Malaysian zakat rebate. Hence, the objective of this study was to examine the factors that influence Muslim taxpayers’ intention in paying zakat as a tax rebate through the adoption of the variables in the Theory of Planned Behaviour (TPB). Additionally, this study also examined knowledge as a new variable. The current research adopted the quantitative research methodology by distributing a total of 600 questionnaires through paper-based survey and internet (email) to Muslim individual taxpayers in Selangor. However, only a total of 435 questionnaires were returned and deemed usable, which was then analysed using the Statistical Package for Social Science (SPSS). The results of the present study revealed that attitude, subjective norm, perceived behavioural control, and knowledge have a significant influence on the intention of Muslim individual taxpayers’ intention in claiming zakat payment as a tax rebate. On a more important note, the outcomes of this study further expanded the minimal zakat-taxation literature and provided assistance to the Inland Revenue Board of Malaysia and Malaysian zakat institutions in their attempt of understanding the behaviour of Muslim individual taxpayers in claiming zakat payment as a tax rebate. Universiti Sains Islam Malaysia 2020-07 Thesis en https://oarep.usim.edu.my/handle/123456789/12580 https://oarep.usim.edu.my/bitstreams/f36d6366-0ec1-4826-8c15-627119079abc/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/7d114502-be14-4fef-ae39-91720ae5238b/download 16083f5ac7386b389ca75d6b090d2f34 https://oarep.usim.edu.my/bitstreams/718bcc2d-58d1-4be3-a328-d35899407785/download 417b240e3c7b459bb71e199ae47c9525 https://oarep.usim.edu.my/bitstreams/032b010c-ba75-42c6-acce-119f81b84ecb/download d4b3be2171c4df72896b02e39d01dbf3 https://oarep.usim.edu.my/bitstreams/2e156b17-c56b-4c02-be60-946c98f88eea/download cceafaef21c48b24dad1bb287006023c https://oarep.usim.edu.my/bitstreams/7acded55-e8f8-4142-817a-cbb2c6da98ed/download c0167f532a0b8ef782dd332178be91b0 https://oarep.usim.edu.my/bitstreams/cf278205-83ce-4360-a40e-3e07cd4503af/download 796ed1e7f935b4b7113b4e5023a0a7dc https://oarep.usim.edu.my/bitstreams/cf3814f1-db3f-4757-9fcb-57496f88d86d/download 368f1b1ac4ee8a651c45cb06cb7e1b91 https://oarep.usim.edu.my/bitstreams/ac3bf044-2b31-4413-8076-55be5c81b061/download cd5a9bebac97ef2fe1876b04965b29f1 https://oarep.usim.edu.my/bitstreams/81ce9569-a00a-46ac-b3fe-a565ca55523d/download aacca2ef78d1d928ac7f09aff908425d https://oarep.usim.edu.my/bitstreams/2970e789-2986-4624-a19c-a75c4d36173c/download 83b74684a585a7f1ad70b844141eecbe https://oarep.usim.edu.my/bitstreams/623cb51f-b00f-455e-8d8a-dc4a25aab70d/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/5c22ed5f-9606-4e9a-acab-fa55637f1ec5/download 2a0c398ddaa1ea172a5b3f45bbea6766 https://oarep.usim.edu.my/bitstreams/7e079603-6f06-4942-80ee-7ac8f967fb61/download b077856254b2dbb88eaeab73320f9973 https://oarep.usim.edu.my/bitstreams/2fe7140a-3841-4fae-b451-1395510d7614/download fae337e05684d29f420bf8fc29cff40f https://oarep.usim.edu.my/bitstreams/af25b9ae-987c-44f0-86e5-be522acdabad/download dd41b2a9f74f513eecf951bab5a763d8 https://oarep.usim.edu.my/bitstreams/448a67cc-ec4c-446c-be11-beaba6735689/download bc48401fb1b51e10fb592cee5bb5bf4e https://oarep.usim.edu.my/bitstreams/1cb1d2b3-bff5-49ec-9bce-9cb44185db1a/download 44487a90cbe97df680c9e8f81ee8e4c9 https://oarep.usim.edu.my/bitstreams/b17762ec-133d-48e5-8850-341869630978/download 35539981880f5163ec484a75d014f076 https://oarep.usim.edu.my/bitstreams/c94adb10-656a-46e2-895a-3b8919415a0c/download 9bf3870633e8a2d0ec59ab5b6a2a3bb6 https://oarep.usim.edu.my/bitstreams/fb62c9e8-7e93-4741-ab0d-2087d07b2030/download b4008b77e47d9b2890076d02c2c346dc Taxation--Malaysia Income tax Zakat rebate |