Business zakat compliance behaviour in Algeria and its determinants

Throughout Islamic history, zakat has eradicated poverty. However, several Islamic nations, including Algeria, still experience high rates of poverty alongside modest zakat collection statistics. In Algeria, neither the amount of zakat collected from zakat payers nor the level of compliance among bu...

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Main Author:	Sadallah, Mouad
Format:	Thesis
Language:	eng eng eng
Published:	2022
Subjects:	BP174 The practice of Islam HD58.7 Organizational Behavior. HF5001-6182 Business
Online Access:	https://etd.uum.edu.my/10706/1/permission%20to%20deposit-embargo%2024%20months-s902679.pdf https://etd.uum.edu.my/10706/2/s902679_01.pdf https://etd.uum.edu.my/10706/3/s902679_02.pdf
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id	my-uum-etd.10706
record_format	uketd_dc
spelling	my-uum-etd.107062023-10-25T01:37:39Z Business zakat compliance behaviour in Algeria and its determinants 2022 Sadallah, Mouad Abdul Jabbar, Hijattulah Abdul Aziz, Saliza College of Business (COB) College of Business BP174 The practice of Islam HD58.7 Organizational Behavior. HF5001-6182 Business Throughout Islamic history, zakat has eradicated poverty. However, several Islamic nations, including Algeria, still experience high rates of poverty alongside modest zakat collection statistics. In Algeria, neither the amount of zakat collected from zakat payers nor the level of compliance among business owners is satisfactory. Thus, this study aims to investigate the determinants of business zakat compliance behaviour among Algerian business owners. The research framework of this study incorporated Social Cognitive Theory into the Theory of Planned Behaviour as well as examining the effect of political instability and the moderating effect of knowledge as Algeria faces an unstable political environment. The study utilized a survey questionnaire of 575 active business owners from seven Algerian governorates, out of which 344 were suitable for analysis. The hypotheses were tested using the Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings indicated that attitude, subjective norms, perceived behavioural control, religiosity, past behaviour, and political instability had a significant direct influence on intention, as well as a mediation influence of intention on zakat compliance. Additionally, the findings indicated that knowledge moderated the relationship between attitude and political instability with zakat intention. Overall, the novelty of this study is a pioneer in providing empirical evidence to the scanty literature, especially on the applicability of the Social Cognitive Theory and the Theory of Planned Behaviour in zakat field, as a viable framework for a better understanding of zakat compliance. The findings are crucial for policymaking by the zakat authority, government and future researchers’ efforts to comprehend the zakat compliance behaviour of business owners. 2022 Thesis https://etd.uum.edu.my/10706/ https://etd.uum.edu.my/10706/1/permission%20to%20deposit-embargo%2024%20months-s902679.pdf text eng 2024-12-22 staffonly https://etd.uum.edu.my/10706/2/s902679_01.pdf text eng 2024-12-22 staffonly https://etd.uum.edu.my/10706/3/s902679_02.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Jabbar, Hijattulah Abdul Aziz, Saliza
topic	BP174 The practice of Islam HD58.7 Organizational Behavior. HF5001-6182 Business
spellingShingle	BP174 The practice of Islam HD58.7 Organizational Behavior. HF5001-6182 Business Sadallah, Mouad Business zakat compliance behaviour in Algeria and its determinants
description	Throughout Islamic history, zakat has eradicated poverty. However, several Islamic nations, including Algeria, still experience high rates of poverty alongside modest zakat collection statistics. In Algeria, neither the amount of zakat collected from zakat payers nor the level of compliance among business owners is satisfactory. Thus, this study aims to investigate the determinants of business zakat compliance behaviour among Algerian business owners. The research framework of this study incorporated Social Cognitive Theory into the Theory of Planned Behaviour as well as examining the effect of political instability and the moderating effect of knowledge as Algeria faces an unstable political environment. The study utilized a survey questionnaire of 575 active business owners from seven Algerian governorates, out of which 344 were suitable for analysis. The hypotheses were tested using the Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings indicated that attitude, subjective norms, perceived behavioural control, religiosity, past behaviour, and political instability had a significant direct influence on intention, as well as a mediation influence of intention on zakat compliance. Additionally, the findings indicated that knowledge moderated the relationship between attitude and political instability with zakat intention. Overall, the novelty of this study is a pioneer in providing empirical evidence to the scanty literature, especially on the applicability of the Social Cognitive Theory and the Theory of Planned Behaviour in zakat field, as a viable framework for a better understanding of zakat compliance. The findings are crucial for policymaking by the zakat authority, government and future researchers’ efforts to comprehend the zakat compliance behaviour of business owners.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Sadallah, Mouad
author_facet	Sadallah, Mouad
author_sort	Sadallah, Mouad
title	Business zakat compliance behaviour in Algeria and its determinants
title_short	Business zakat compliance behaviour in Algeria and its determinants
title_full	Business zakat compliance behaviour in Algeria and its determinants
title_fullStr	Business zakat compliance behaviour in Algeria and its determinants
title_full_unstemmed	Business zakat compliance behaviour in Algeria and its determinants
title_sort	business zakat compliance behaviour in algeria and its determinants
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10706/1/permission%20to%20deposit-embargo%2024%20months-s902679.pdf https://etd.uum.edu.my/10706/2/s902679_01.pdf https://etd.uum.edu.my/10706/3/s902679_02.pdf
_version_	1783729407641255936

Business zakat compliance behaviour in Algeria and its determinants

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