Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff

Previous research has shown that there is still low compliance reported in the payment of zakat. However, most of the researchers only focused on the payment of zakat on employment income and business income. An increasing number of people are reported to save their money in saving, fixed deposit a...

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Main Author:	Mat Jusoh, Deraman
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	BP Islam Bahaism Theosophy, etc
Online Access:	https://etd.uum.edu.my/6705/1/s819512_01.pdf https://etd.uum.edu.my/6705/2/s819512_02.pdf
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id	my-uum-etd.6705
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainal
topic	BP Islam Bahaism Theosophy, etc
spellingShingle	BP Islam Bahaism Theosophy, etc Mat Jusoh, Deraman Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff
description	Previous research has shown that there is still low compliance reported in the payment of zakat. However, most of the researchers only focused on the payment of zakat on employment income and business income. An increasing number of people are reported to save their money in saving, fixed deposit and current saving accounts. The collection of zakat on saving is the fourth highest collection reported by Lembaga Zakat Selangor (LZS) after zakat on employment income, zakat on trade and zakat on property. Due to that, this study is driven to examine zakat compliance intention on saving among employees of Lembaga Hasil Dalam Negeri Malaysia (LHDNM) via using Theory of Planned Behavior (TPB). A total of 205 questionnaires were returned and used to measure the three independent variables which are attitude, subjective norms, and perceived behavioral control towards the intention to comply with zakat on saving. The results obtained shown that, attitude, subjective norm, knowledge and trust was found to significantly influence intention to comply with zakat on saving. Generally, TPB can be used to explain zakat compliance intention behavior on saving. It is hoped that the finding of the present study will increase the eligible Muslims awareness to comply with zakat on saving and help policy makers to be more efficient and effective in the future. The limitations of the study are also presented in this paper.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Mat Jusoh, Deraman
author_facet	Mat Jusoh, Deraman
author_sort	Mat Jusoh, Deraman
title	Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff
title_short	Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff
title_full	Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff
title_fullStr	Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff
title_full_unstemmed	Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff
title_sort	zakat compliance intention on saving among lembaga hasil dalam negeri malaysia's staff
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/6705/1/s819512_01.pdf https://etd.uum.edu.my/6705/2/s819512_02.pdf
_version_	1747828106001907712
spelling	my-uum-etd.67052021-04-06T06:24:15Z Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff 2016 Mat Jusoh, Deraman Bidin, Zainal Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) BP Islam. Bahaism. Theosophy, etc Previous research has shown that there is still low compliance reported in the payment of zakat. However, most of the researchers only focused on the payment of zakat on employment income and business income. An increasing number of people are reported to save their money in saving, fixed deposit and current saving accounts. The collection of zakat on saving is the fourth highest collection reported by Lembaga Zakat Selangor (LZS) after zakat on employment income, zakat on trade and zakat on property. Due to that, this study is driven to examine zakat compliance intention on saving among employees of Lembaga Hasil Dalam Negeri Malaysia (LHDNM) via using Theory of Planned Behavior (TPB). A total of 205 questionnaires were returned and used to measure the three independent variables which are attitude, subjective norms, and perceived behavioral control towards the intention to comply with zakat on saving. The results obtained shown that, attitude, subjective norm, knowledge and trust was found to significantly influence intention to comply with zakat on saving. Generally, TPB can be used to explain zakat compliance intention behavior on saving. It is hoped that the finding of the present study will increase the eligible Muslims awareness to comply with zakat on saving and help policy makers to be more efficient and effective in the future. The limitations of the study are also presented in this paper. 2016 Thesis https://etd.uum.edu.my/6705/ https://etd.uum.edu.my/6705/1/s819512_01.pdf text eng public https://etd.uum.edu.my/6705/2/s819512_02.pdf text eng public masters masters Universiti Utara Malaysia Abdullah, Y. A. (1994). The Holy Quran text and translation. Kuala Lumpur: Islamic Book Trust. Administration Department. (2016). Number of Lembaga Hasil Dalam Negeri Malaysia‟s employees. Lembaga Hasil Dalam Negeri Malaysia, Cyberjaya, Selangor. Adibah, A. W., & Joni Tamkin, B. (2014). Determinant Factors for Zakah Payment by Business Entities in Malaysia : A Theoretical Review. Shariah Journal, Vol. 22, No. 3 (2014) 295-322, 22(3), 295–322. Ahmad Shahir, M. & Adibah, A.W. (2010). Prosiding Konvensyen Kebangsaan Perancangan & Pengurusan Harta dalam Islam 2010. Pengurusan Zakat Selangor: Isu dan cabaran. Lembaga Zakat Selangor. Ahmad, S., Wahid, H., & Mohamad, A. (2006). 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Zakat compliance intention on saving among Lembaga Hasil Dalam Negeri Malaysia's staff

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