Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star

Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star

An increase in the number of small and medium enterprise (SMEs) in Kubang Pasu and Kota Star means that more self-employed income earners could be targeted as potential zakat payers on income. Hence, the present study sought to examine compliance behaviour among this group of people toward zakat on...

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Main Author: Mohmad Zaki, Othman
Format: Thesis
Language:eng
Published: 2008
Subjects:
BP Islam
Bahaism
Theosophy, etc
Online Access:https://etd.uum.edu.my/3612/1/s86483.pdf
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id my-uum-etd.3612
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
advisor Bidin, Zainol
topic BP Islam
Bahaism
Theosophy, etc
spellingShingle BP Islam
Bahaism
Theosophy, etc
Mohmad Zaki, Othman
Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star
description An increase in the number of small and medium enterprise (SMEs) in Kubang Pasu and Kota Star means that more self-employed income earners could be targeted as potential zakat payers on income. Hence, the present study sought to examine compliance behaviour among this group of people toward zakat on self-employed income. In particular, this study examines the relationship between attitude, subjective norm and perceived behaviour control on zakat compliance intention among self-employed income earners in Kubang Pasu and Kota Star based on Theory of Planned Behaviour (TBP). A sample of 115 self-employed income earners in Kubang Pasu and Kota Star completed questionnaires consisting of 15 items measuring attitude (ATT), subjective norm (SN), perceived behaviour control (PBC) and intention (ITT) to pay zakat on self-employment income. The finding of the study shows that attitude (ATT) and perceived behaviour control (PBC) significantly influence intention to comply with zakat on income. Subjective norm (SN), however, did not show any significant influence on zakat compliance. In general, however, the study reveals that the TBP model is capable to predict zakat compliance intention, which can be used to explain zakat compliance behaviour in the future. The implications of the present study to the institution of zakat and policy makers, and to future research are discussed further in this study. In addition, the study’s limitations are also discussed.
format Thesis
qualification_name masters
qualification_level Master's degree
author Mohmad Zaki, Othman
author_facet Mohmad Zaki, Othman
author_sort Mohmad Zaki, Othman
title Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star
title_short Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star
title_full Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star
title_fullStr Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star
title_full_unstemmed Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star
title_sort determinant of zakat compliance intention among self-employed income earners in kubang pasu and kota star
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2008
url https://etd.uum.edu.my/3612/1/s86483.pdf
_version_ 1783729369294831616
spelling my-uum-etd.36122023-09-17T01:05:48Z Determinant of Zakat Compliance Intention Among Self-Employed Income Earners in Kubang Pasu and Kota Star 2008 Mohmad Zaki, Othman Bidin, Zainol College of Business (COB) College of Business BP Islam. Bahaism. Theosophy, etc An increase in the number of small and medium enterprise (SMEs) in Kubang Pasu and Kota Star means that more self-employed income earners could be targeted as potential zakat payers on income. Hence, the present study sought to examine compliance behaviour among this group of people toward zakat on self-employed income. In particular, this study examines the relationship between attitude, subjective norm and perceived behaviour control on zakat compliance intention among self-employed income earners in Kubang Pasu and Kota Star based on Theory of Planned Behaviour (TBP). A sample of 115 self-employed income earners in Kubang Pasu and Kota Star completed questionnaires consisting of 15 items measuring attitude (ATT), subjective norm (SN), perceived behaviour control (PBC) and intention (ITT) to pay zakat on self-employment income. The finding of the study shows that attitude (ATT) and perceived behaviour control (PBC) significantly influence intention to comply with zakat on income. Subjective norm (SN), however, did not show any significant influence on zakat compliance. In general, however, the study reveals that the TBP model is capable to predict zakat compliance intention, which can be used to explain zakat compliance behaviour in the future. The implications of the present study to the institution of zakat and policy makers, and to future research are discussed further in this study. In addition, the study’s limitations are also discussed. 2008 Thesis https://etd.uum.edu.my/3612/ https://etd.uum.edu.my/3612/1/s86483.pdf text eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000330635 masters masters Universiti Utara Malaysia 50,000 pekerja Islam dikesan layak bayar zakah (2000, 15 Sept.). Utusan Malaysia, p. 25 Ajzen, I. (1987). Attitudes, traits, and actions: Dispositional prediction of behaviour in social psychology. Advance in Experimental Social Psychology, 20, 1-63. Ajzen, I. (1991). The theory of planned behaviours. Organizational Behaviours and Human Decision Processes, 50, 179-211. Ajzen, I. and Fishbein, M. (1980), Understanding attitudes and predicting social behaviour, Englewood Cliffs, NJ: Prentice-Hall. Ajzen, I., & Driver, B. L. (1992). Application of theory of planned behaviour to leisure choice. Journal of Leisure Research, 24(3), 207-224 Arifatul Husna, Zakiyah & Adura (2007). 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