Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang

Previous research on zakah on employment income amongst public and private sector employees has been done before but not amongst manufacturing employees. In Penang, manufacturing employee can potentially be significant contributors to zakah on employment income.Basically this study examines the rel...

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Main Author:	Ida Husna, Hedzir
Format:	Thesis
Language:	eng eng
Published:	2009
Subjects:	BP Islam Bahaism Theosophy, etc
Online Access:	https://etd.uum.edu.my/1686/1/Ida_Husna_Binti_Hedzir.pdf https://etd.uum.edu.my/1686/2/1.Ida_Husna_Binti_Hedzir.pdf
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id	my-uum-etd.1686
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	BP Islam Bahaism Theosophy, etc
spellingShingle	BP Islam Bahaism Theosophy, etc Ida Husna, Hedzir Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang
description	Previous research on zakah on employment income amongst public and private sector employees has been done before but not amongst manufacturing employees. In Penang, manufacturing employee can potentially be significant contributors to zakah on employment income.Basically this study examines the relationship between attitude,subjective norm and perceived behavior control on zakah compliance intention on manufacturing employees in the Free Industrial Trade Zone Bayan Lepas Penang, using theory of planned behavior. One hundred and seventy three complete questionnaires that measured attitude (ATT), subjective norm (SN), perceived behavior control (PBC) and intention (ITT) to pay zakah on employment income were returned. The findings of the study show that attitude (ATT) and perceived behavior control (PBC) significantly influence intention to comply with zakah on income. Subjective norm (SN), however, did not show any significant influence on zakah compliance. In general, the study reveals that theory of planned behavior is capable in predicting zakah compliance intention and hence zakah compliance behavior. The findings of the present study can be used for the institution of zakah and policy makers to promote and educate the general public as to the importance of zakah on employment income. The implication of the findings to future research and the limitations of the present study are also highlighted.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Ida Husna, Hedzir
author_facet	Ida Husna, Hedzir
author_sort	Ida Husna, Hedzir
title	Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang
title_short	Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang
title_full	Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang
title_fullStr	Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang
title_full_unstemmed	Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang
title_sort	intention to pay zakah on employment income among manufacturing employees in penang
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2009
url	https://etd.uum.edu.my/1686/1/Ida_Husna_Binti_Hedzir.pdf https://etd.uum.edu.my/1686/2/1.Ida_Husna_Binti_Hedzir.pdf
_version_	1747827189033730048
spelling	my-uum-etd.16862013-07-24T12:12:47Z Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang 2009 Ida Husna, Hedzir College of Business (COB) College of Business BP Islam. Bahaism. Theosophy, etc Previous research on zakah on employment income amongst public and private sector employees has been done before but not amongst manufacturing employees. In Penang, manufacturing employee can potentially be significant contributors to zakah on employment income.Basically this study examines the relationship between attitude,subjective norm and perceived behavior control on zakah compliance intention on manufacturing employees in the Free Industrial Trade Zone Bayan Lepas Penang, using theory of planned behavior. One hundred and seventy three complete questionnaires that measured attitude (ATT), subjective norm (SN), perceived behavior control (PBC) and intention (ITT) to pay zakah on employment income were returned. The findings of the study show that attitude (ATT) and perceived behavior control (PBC) significantly influence intention to comply with zakah on income. Subjective norm (SN), however, did not show any significant influence on zakah compliance. In general, the study reveals that theory of planned behavior is capable in predicting zakah compliance intention and hence zakah compliance behavior. The findings of the present study can be used for the institution of zakah and policy makers to promote and educate the general public as to the importance of zakah on employment income. The implication of the findings to future research and the limitations of the present study are also highlighted. 2009 Thesis https://etd.uum.edu.my/1686/ https://etd.uum.edu.my/1686/1/Ida_Husna_Binti_Hedzir.pdf application/pdf eng validuser https://etd.uum.edu.my/1686/2/1.Ida_Husna_Binti_Hedzir.pdf application/pdf eng public masters masters Universiti Utara Malaysia 50,000 pekerja Islam dikesan layak bayar zakat (2000, 15 Sept.) Utusan Malaysia, p.25 Ajzen, I. (1982). On behaving in accordance with one’s attitudes. In M. P. Zanna, E. T. Hinggig, & C. P. Herman (Eds.), Consistency in social behavior: The Ontario symposium (Vol. 2, pp. 3-15). Hillsdale, N.J.: Erlbaum.Ajzen, I. (1985). From intention to action: A theory of planned behavior. In J. Kuhl & J. Beckmann (Eds), Action-control: From cognition to behavior (pp. 11-39).New York: Springer-Verlag.Ajzen, I. (1987). Attitudes, traits and action: Dispositional prediction of behavior in social psychology. 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Personality and Social Psychology Bulletin, 18, 3-9.M. Azizan Abdullah & Noormala Mohd Sa’ad (Jan 2005). Syukur RM108 juta.Majalah Asnaf, pp. 28-29. Miniard, P. W., & Cohen, J. E. (1989). Modeling personal and normative influences on behavior. Journal of Consumer Research, 10(2), 169-80.Mohmad Zaki (2008). Determinant of zakah compliance intention among selfemployed income earners in Kubang Pasu and Kota Star. Unpublished report, Faculty of Accountancy, UUM, Sintok.Nik Mustapha Hj.Nik Hassan (1995). Towards a better economic management: The roles of public and private sectors in Islam. Institute of Islamic Understanding Malaysia, Kuala Lumpur.Nik Mustapha Hj. Nik Hassan. (February 10, 2000). Zakat spurs economic growth too. The Star, pp. 29.Nunnally J.C. (1978). Psychometric theory (2nd ed.). New York: McGraw-Hill. 41 Pusat Zakat Selangor (2009). Calculation Method of Zakah on Employment Income.Retrieved February 20, 2009 from http://www.zakatsel.com.my/kzakat/pendapatan.asp Zainol, B. (2008). Faktor-faktor penentu niat gelagat kepatuhan zakat pendapatan gaji. Unpublished PhD thesis, Universiti Utara Malaysia.Zainol, B. & Kamil, M. I. (2008). The role of attitude and subjective norm on intention to comply zakat on employment income. International Journal of Zakat, 1(1), 113-134.

Intention to Pay Zakah on Employment Income among Manufacturing Employees in Penang

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